استخدام اسلوب التكلفة على اساس النشاط الموجه للوقت TDABC في قياس تكلفة الخدمة الفندقية by حاتم كريم كاظم

“…Kadhm University of Kufa Faculty of Administration & Economics Department of Accounting Abstract The use of the Approach of the Time Driven Activity Based Costing (TDABC) Contributes to the provide of Sound Methodology in Measuring the Cost of Hotel Services by providing Cost information related Hotel Service and would help the Administration in the Performance of Basic Functions in Planning, Control and Decision making that is the research problem not to provide Cost Approach proper Measurement of the Cost of Hotel Services in the Hotel Research Sample, which requires the need for the Approach of the Time Driven Activity Based Costing (TDABC) which is Characterized by the Speed and Ease of Use, Application, and Estimation, which exceeds the weaknesses of the Approach of the Activity Based Costing (ABC), which is Characterized by High Costs Applied in addition to the It requires Data and Details of the Many Activities and Multiple Processes. …”
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Causal Relationships Between Abdominal Obesity, Type 2 Diabetes, Fasting Insulin, and Cervical Disc Disorders, Osteoporosis, and Rheumatoid Arthritis: A Mendelian Randomization Stu... by Tang H, Zhao J, Yan X, Zheng Z, Bai W, Tang Z, Liu X

“…These findings provide novel insights into the interplay between metabolic factors and prevalent orthopedic conditions, offering valuable implications for clinical decision-making and targeted disease management strategies. …”
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Advancements in Biomarkers for Early Detection and Risk Stratification of Cardiovascular Diseases—A Literature Review by Abubakar Nazir, Awais Nazir, Usama Afzaal, Shafaq Aman, Safi ur Rehman Sadiq, Ozoemena Z. Akah, Muhammad Shah Wali Jamal, Syed Zawahir Hassan

“…Studies unrelated to cardiac biomarkers, case reports, editorials, conference abstracts, and those with small sample sizes or insufficient methodological rigor were excluded. …”
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Effect of triple therapy on mortality and cardiovascular risk in patients with moderate to severe COPD: a meta-analysis of randomized controlled trials by Yubing Li, Jun Li, Hongxia Yang, Yong Zhang

“…Non-BGF triple therapies yielded inconclusive results due to limited sample sizes and substantial heterogeneity (I²=62–83%, subgroup difference p < 0.05). …”
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تأثير مبادئ هندسة المعرفة التسويقية في الحد من ممارسات التسويق الخفي بحث تحليلي لأراء عينة من الصيادلة في محافظة النجف الاشرف... by يوسف حجيم الطائي, عامر عبد كريم الذبحاوي, امير نعمة الكلابي

“…مصلحات تعريفية: المنظمات (شركات الأدوية) ، الزبون (الصيادلة)   Abstract Some organizations actively seeking those that are trying to achieve a quick profit and competitive edge, especially in a record time of the adoption of strategies and practices of marketing may be marred by suspicion, deception and one of these practices is trying to use the hidden marketing or stealth strategy, which is intended to apply subtle practices can not be disclosed because it is familiar and illegal has exercised acts immoral in order to promote their products for some segments of the customers that they are weak in the process of selecting the product and those numbers are increasing the marketer is using modern means of communication and transportation in the access to these segments, exploitation and interference in their decision of purchasing through temptation, deception and deceit practiced against them, so it was addressed in our research that the independent variable, a cognitive marketing engineering four dimensions (multiple types of marketing knowledge, many types of experience and expert marketing, multiple methods of marketing knowledge representation, the multiplicity of ways to use the marketing knowledge), and the practices of the hidden marketing three dimensions (Deception, Intrusion, Exploitation), where the application of this research in the a sample of (Pharmacists in the province of Najaf) where the research he wanted to control the problem of expanding the use of practices marketing immoral and deceitful of marketing hidden by the principles of marketing knowledge engineering to achieve the goal of spreading awareness among Pharmacists in their dealings with drug companies of these practices and methods that can be used for treatment, and was based this research on the premise that (the relationship between the principles of cognitive engineering and practices hidden Marketing) emerged, including hypotheses and branch the research found the most important It is the conclusion Turns out the existence of the effect of the geometry of marketing knowledge in reducing the hidden marketing practices, but its impact was jittery doubled and achieved correlation Faculty 0.34 a relationship, and here, the most important recommendation is to be a focus on the use of many of the knowledge, information and marketing experts who have the experience and have the efficiency to reduce cases of deception, exploitation and intrusion deviation trends and customer behavior.   …”
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أثر تطبيق احتساب طريقة التكلفة المستهدفة في تخفيض التكاليف وتسعير المنتجات (دراسة ميدانية على مصانع الأغذية الأردنية... by خليل الدليمي, حازم علي المومني

“…Abstract The objective of this study is to identify the impact of the application of target cost method in food products pricing application in food factories, in order to achieve the objectives of the study the researcher designed a questionnaire composed of back vertebrae from all financial managers and accountants working in the food industry and (92), and in the light of the data collection and analysis, hypothesis testing using the statistical package for the social sciences, spss study sample has been chosen (25) factory workers in this field, and has been using many methods For achieving the objectives of the study, after study and analysis, assumptions, the study found a number of the most important results that most Jordanian food plants target cost method is applied to all paragraphs that measure improved performance in food plants of Jordan got high averages, an indication that performance improves in these factories, in addition to developing costing systems effectively contribute in the decision making process and therefore need to adopt pricing target costing approach to ensure the viability of those factories, statistically significant effect For Jordanian food factories using the entrance cost for cost reduction in product pricing, the study found a number of the recommendations highlighted the need for Jordanian food factory expansion in the application of target cost entrance of benefits and advantages and competitive ability in the shadow of global economic and technological developments, and to raise awareness about the importance of plants this portal and its benefits by holding seminars and training courses by the Government agencies in charge, knowing the importance of using the target cost in the measurement and control of cost and performance improvement and cost reduction and the need to pay attention to the cost Targeted to increase the effectiveness of cost management to support and achieve continuous improvement and development, thus achieving a positive impact on the pricing of products for food plants.   …”
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One Health policy communities’ perspectives on zoonoses risk factors and management: A multiple qualitative methods approach by Lisset M. Dumet, Erin Kenzie, Julia Goodman, Veronika Merino Osorio, Vanessa Cruz Chavez, Ruth Atto, Percy Vilchez Barreto, Seth O’Neal

“…The study’s results inform about value systems that guide political action and decision making among the diverse OH communities of practice. …”
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Investigating challenges and opportunities of applying block-chain technology to reduce agrifood loss by Habiba Elrouby, Sahar Elbarky, Amal Sakr

“…Additionally, a questionnaire-based methodology was used to gather data. The sample consisted of 37 participants, who were conveniently picked from seven agricultural organizations in Egypt.…”
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Abstract 149: Metabolic Neuroimaging in the Assessment of Cardiovascular Risk: A Regional FDG‐PET Analysis by Robert C. Subtirelu, Eric M. Teichner, Yvonne Su, Thomas Werner, Abass Alavi, Poul Flemming Høilund‐Carlsen, Mona‐Elisabeth Revheim

“…These findings could inform targeted interventions, streamline perioperative strategies, and aid in decision‐making regarding the timing of vascular interventions. …”
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Systemic and tumor-specific inflammatory markers VCAM-1 and ICAM-1 as indicators of extent of surgery and oncologic outcome in advanced ovarian cancer by Okan Gultekin, Jordi Gonzalez-Molina, Dhifaf Sarhan, Nina Groes-Kofoed, Mahmood Ul Hassan, Kaisa Lehti, Sahar Salehi

“…This study aimed to elucidate the correlation between inflammatory cytokines and surgical outcomes, to identify reliable liquid or tissue-based biomarkers that could enhance patient stratification and support preoperative decision-making in ovarian cancer management. Methods: The Concentration of 10 inflammatory cytokines and 2 adhesion molecules concentrations were measured by Luminex based assay in blood, tumor tissue, and ascitic fluid samples from patients with advanced ovarian cancer prior to cytoreductive surgery. …”
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Impact of neoadjuvant chemotherapy on perioperative nutritional status in breast cancer patients: a prospective cohort study by Dandan Zhang, Congyi Ma, Hexiao Ding, Ting Liu, Huan Li

“…Baseline differences between the NAC and surgery-first cohorts were analyzed using independent sample t-tests or the Mann-Whitney U test. Repeated measures ANOVA was used to evaluate changes in the collected data across T0, T1, and T2. …”
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Intimate partner violence during pregnancy against 601,534 women aged 15 to 49 years in 57 LMICs: prevalence, disparities, trends and associated factors using Demographic and Healt... by David Jean Simon, Vénunyé Claude Kondo Tokpovi, Adama Ouedraogo, Kassoum Dianou, Ann Kiragu, Comfort Z. Olorunsaiye, Bénédique Paul

“…Findings: The study included a total weighted sample of 601,534 women. The pooled prevalence of IPVDP was 6.3% (95% CI 6.2–6.4). …”
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Cutting through the noise: unravelling the web of misinformation in surgical social networks by Santiago A. Suárez-Gómez, Valentina Velasco-Muñoz, Sara Restrepo-Vivas, Luis Felipe Cabrera, Lilian Torregrosa

“…Materials and methods: A retrospective study was conducted to evaluate the accuracy of information presented on platforms of influential surgical accounts on social media, including YouTube, TikTok, and Instagram. A sample of surgical influencers, encompassing general surgery and subspecialties, was examined. …”
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A novel smart surveillance approach to strengthen health facility-based disease surveillance in Tanzania by Ms Happy Mkali, MD Alix Miauton, Dr. Alexandra Kulinkina, Ms. Magreth Joram, MD Caroline Enos, Mr. Lazar Pavicevic, Mr. Vincent Faivre, Dr. MD Rainer Tan, Dr. Sabine Renggli, Ms. Theopista Lotto, Mr. Sinamgoda Ngailla, MD Godfrey Kavishe, Mr. Ibrahim Mtebene, Mr. Peter Agrea, MD Lameck Luwanda, Mr Geofrey Ashery, MD Chacha Mangu, Dr. MD Nyanda Ntinginya, Prof. Dr. Honorati Masanja, Prof. Dr. MD Isabella Eckerle, Prof. Dr. MD Valerie D'Acremont

“…This syndromic surveillance was supplemented by microbiological investigations using two approaches: 1) A static approach, in 6 sentinel facilities, for children with specific pre-established conditions: severe respiratory disease (nasal swab sample), severe gastrointestinal disease (stool sample), and unspecific or prolonged fever (blood sample); 2) A mobile approach, where a surveillance team intervened in health facilities when alerts were triggered by medAL-outbreak. …”
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Comparative Analysis of the Physical, Tactical, Emotional, and Mood Characteristics of Under-13 Soccer Players by Performance Level by Aura D. Montenegro Bonilla, Sergio D. Rodríguez Pachón, Víctor Hernández-Beltrán, José M. Gamonales, Markel Rico-González, José Pino-Ortega, Jorge Olivares-Arancibia, Rodrigo Yánez-Sepúlveda, José Francisco López-Gil, Boryi A. Becerra Patiño

“…Inferential analysis was conducted via the RV coefficient to assess relationships between groups. Two-sample tests (Student’s <i>t</i> test or the Mann–Whitney <i>U</i> test) were used to assess the distribution of the samples. …”
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Performance of Raman Spectroscopy in biopsy tissue for rapid diagnosis of Tracheobronchial Tuberculosis: A prospective study by Qin Zhang, Mingming Deng, Qian Gao, Xiaoming Zhou, Yu Guo, Yuexiang Wang, Yinghui Fu, Jasmine Lin Zhang, Shuo Chen, Gang Hou

“…Raman spectroscopy (RS) is a noninvasive tool that accesses molecular vibrations and sample characteristics, enabling the creation of a molecular fingerprint of biological samples, which has enormous potential on clinical diagnosis for TBTB. …”
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Designing the organizational schizophrenia phenomenon formation pattern with the TISM phase method by Ali Shariatnejad, Zeinab Safari Ahmadvand, Seyedeh Maryam Mousavi

“…The statistical population of this research is the experts who consist of university professors in the field of organizational behavior management and human resource management, as well as managers of knowledge-based organizations. Using snowball sampling and based on the principle of theoretical adequacy, 20 of them were considered as the research samples. …”
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Staying hooked: effective science engagement and communication in recreational fisheries by Pablo Pita, Sean Tracey, Robert Arlinghaus, Robert Arlinghaus, Eneko Bachiller, Filipa Pinho-Duarte, Keno Ferter, Filipe Henriques, Filipe Henriques, Samantha Hook, Kieran Hyder, Alejo Irigoyen, María P. Jiménez, María P. Jiménez, Martín Laporta, Martín Laporta, Adam M. Lejk, Eoin Leonard, Hans Jakob Olesen, Freya Palmer, Mišo Pavičić, João Pontes, Marta Pujol-Baucells, Marta Pujol-Baucells, Zachary Radford, Mafalda Rangel, William Roche, Hannah Rudd, Diarmuid Ryan, Valerio Sbragaglia, Jules Selles, Catarina N. S. Silva, Christian Skov, Harry V. Strehlow, Stephen Taylor, Pedro Veiga, Leonardo A. Venerus, Paul Venturelli, David Vertegaal, Marc Simon Weltersbach, Martin Wiech, Alexander Winkler

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Investigating the knowledge attitude and practice of evidence based medicine education in Sudanese medical students: a cross sectional study by Mohammed Hammad Jaber Amin, Mohammed Haydar Awad, Elmontasirbillah Salah Mohamed Ginawi, Amjed Siddig Khalid Mohammed, Eltayep Hasab Elrasoul Noureldaiem Ibrahim, Ola Yaser Mohammed Yassen, Leina Elfatih Salah Mohamed Ali Elomeiri, Aseel Hisham Mohamed Abdelhalim Hakim Hussain, Tasneem Abdelrahman Eltahir, Fatima Saif Alyazal Ahmed Mohmmed, Rayan Abdalla Elawad Wedatalla, Khaild Hayder Awad, Rayan Kamal eldin Mahgoub, Abdalazez Mohamed Ali Karar, Ayat Yousif Mohammed Saeed, Asma Eltayeb Abdalla Mohamed, Rawan Salah Mohamed Ginawi, Fatin Mohamed Kaidan Sidar, Reham Rrdwan Abdalrab Saifalsorori, Othman Ibrahim Abdullah Osman, Mohammed Adil Ibrahim Nouri, Manasik Adam Ahmed Mohamed, Nadreen Babikir Mohammad Ibrahim, Maha Mujtaba Mahmoud Mohamed, Abd Elrahman Ahmed Bashir Mohamed, Faris Mohamed AbdAllah MohamedAhmed, Mohammad Rabie Mohammad Hassan, Shahd Abdelkhalig Abdelrahman Mohamed, Hafiz Elhadi Bashar Hadi, Hanan Mohamed Naeim Gandour Gandour, Nirmeen Ali Farah Ahmed, Noon Mohamed El-Fatih Ahmed, Maria Mohammed AlMogtaba AbdElaziz Osman, Sara Elmuntasir Ibrahim Elhadi

“…Abstract Background Evidence-based medicine (EBM) is “the conscientious, explicit, and judicious use of the current best evidence in making decisions about the care of individual patients. It has become an essential part of practicing in all aspects of healthcare. …”
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Comparative Analysis of Single-row and Double-row Arthroscopic Shoulder Rotator Cuff Repair: Impacts on Patient-reported Outcomes, Strength, and Range of Motion by Abrar H Mekkamannil, Jeganathan Parthiban, Suresh Perumal, Sanjay A K, Rohit KR

“…Future research with larger, randomized samples and long-term follow-up is needed to validate these findings and guide clinical decision-making.…”
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