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The role of cleaner production costs to reducing failure costs
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Economic units can benefit from the cleaner production strategy, which aims to reduce the environmental impact of economic activities while improving efficiency and profitability. Accordingly, the aim of the research was to clarify the knowledge foundations of cleaner production costs and to indicate their role in reducing the costs of poor quality (the costs of failure). A set of conclusions has been reached, the most important of which is that cleaner production has achieved a reduction in the costs of external failure, represented by the costs of guarantee, by an amount of 12,339,000 dinars. Contributes to reducing the costs of failure, and based on the conclusions, a set of recommendations were presented, the most important of which is the need to focus economic units on the use of environmentally friendly materials, as they contribute to the production of products that meet the desires of customers, which leads to reducing costs, improving product quality, and reducing failure costs internally and externally.

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Publication Date
Sun Aug 23 2026
Journal Name
Al–bahith Al–a'alami
Selective Exposure Patterns to the Iraqi Daily Newspapers and Its Motives for Iraqi University Students (College of Mass Communication - University of Baghdad as a Model)
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This study examines patterns of exposure of Iraqi university students to selective daily Iraqi newspapers and the motives of this exposure, as well as its associated factors that affect the average exposure. It tries to answer several questions, including those related to the levels of exposure of Iraqi university students to daily Iraqi newspapers and classification of patterns of selective exposure to daily Iraqi newspapers and the most prominent Iraqi daily newspapers that are selectively exposed by Iraqi university students. It also examines the motives of this selective exposure and factors that increase the degree of exposure to the daily Iraqi newspapers, and the most prominent stages in which Iraqi university students find their

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting opportunity cost as a tool to increase tax revenue: Applied research in the General Tax Authority - Companies Division
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This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Taxonomic and morphological studies on the genus Chrotogonus Serville, 1838 (Pyrgomorphidae: Orthoptera) from Pakistan, with reference to their habitats
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Species of genus Chrotogonus (surface grasshoppers) are phytophagous and damaging to various economical important plants in their seedling stages. In order to know the biodiversity of surface grasshoppers, the detailed study has been conducted from four provinces of Pakistan. During this study, biodiversity, taxonomy, diagnosis, morphometric analysis, habitat, global distribution, and remarks of each species have been described. Total of 826 specimens were collected and sorted out into three species and three subspecies: C. (Chrotogonus) homalodemus homalodemus (Blanchard, 1836), C. (Chrotogonus) homalodemus (Blanchard, 1836), C. (Chrotogonus) trachypter

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
How to build a virtual personal imagined in the picture, directed by James Cameron (Avatar) movie as a model
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The personal drama in particular, and one of the key elements underlying the dramatic structure to convey ideas and visions presented by the author when writing the text of the dramatic fall after that on the way out the submission form that suits the proposals of the text and processors directorial would push the wheel of dramatic structure to the front. So take the maker of the artwork (writer) undertook the transfer of those events and personalities in art presumed sometimes real and sometimes, in order to enrich the art inspired by the human reality through the ages, and full of its themes and ideas that led to the development experiences of peoples experiences of living. Therefore, we find it important to research in the characters

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Publication Date
Tue Jan 01 2019
Journal Name
Advances On Computational Intelligence In Energy
A Theoretical Framework for Big Data Analytics Based on Computational Intelligent Algorithms with the Potential to Reduce Energy Consumption
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Within the framework of big data, energy issues are highly significant. Despite the significance of energy, theoretical studies focusing primarily on the issue of energy within big data analytics in relation to computational intelligent algorithms are scarce. The purpose of this study is to explore the theoretical aspects of energy issues in big data analytics in relation to computational intelligent algorithms since this is critical in exploring the emperica aspects of big data. In this chapter, we present a theoretical study of energy issues related to applications of computational intelligent algorithms in big data analytics. This work highlights that big data analytics using computational intelligent algorithms generates a very high amo

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Mathematical-procedural Knowledge ant its relation to logical-mathematical intelligence among students at the third stage in mathematics department
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Publication Date
Wed Oct 21 2015
Journal Name
Integrated Journal Of Engineering Research And Technology
A HYBRID CUCKOO SEARCH AND BACK-PROPAGATION ALGORITHMS WITH DYNAMIC LEARNING RATE TO SPEED UP THE CONVERGENCE (SUBPL) ALGORITHM
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BP algorithm is the most widely used supervised training algorithms for multi-layered feedforward neural net works. However, BP takes long time to converge and quite sensitive to the initial weights of a network. In this paper, a modified cuckoo search algorithm is used to get the optimal set of initial weights that will be used by BP algorithm. And changing the value of BP learning rate to improve the error convergence. The performance of the proposed hybrid algorithm is compared with the stan dard BP using simple data sets. The simulation result show that the proposed algorithm has improved the BP training in terms of quick convergence of the solution depending on the slope of the error graph.

Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form a proposal to audit the mutual operations with related parties program in accordance with international standards: Proposal pattern
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The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Diagnosis the Pseudoperonospora cubensis Causes Downy Mildew in Cucumbers and its Resistance to Potassium Silicate and Extract Eggplant Wild
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Abstract<p>A field experiment was carried out to test the efficiency of potassium silicate and wild eggplant <italic>Solanum eleaegnifolium</italic> normal and nano for the management of downy mildew disease on cucumber caused by <italic>Pseudoperonospora cubensis</italic> under greenhouse conditions by reducing the incidence and severity of the disease and its reflection on the efficiency of the control and the area under the disease progress curve AUDPC compared to the fungicide Energy Previcur (Hcl - Propamocarb and Fosetyl-aluminum). The results of phenotypic and molecular diagnosis using polymerase chain reaction (PCR) technology for the two tested isolates showed that t</p> ... Show More
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Scopus (3)
Crossref (1)
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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Mathematical-procedural Knowledge ant its relation to logical-mathematical intelligence among students at the third stage in mathematics department
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The study seeks the relationship between the mathematical-procedural Knowledge and the logical-mathematical intelligence among students at the third stage in mathematics department. To this end, three questions were arisen: what is the level of mathematical-procedural Knowledge among the third stage students in mathematics department regarding their gender? Do male or female students have more logical-mathematical intelligence and are there significant differences base on their gender? What kind of correlation is between the level of mathematical-procedural Knowledge and the logical-mathematical intelligence of male and female students in the third stage in the mathematics department? A sample of (75) male and female students at the thir

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