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تطبيق إدارة القيمة الاجمالية في تحسين تصميم العملية: بحث تطبيقي في الشركة العامة للمنتوجات الغذائية- مصنع المأمون
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يهدف البحث الى تطبيق إدارة القيمة االجمالية في تحسين تصميم عملية أنتاج معجون االسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية. وقد تمثلت مشكلة البحث في أن الشركة المبحوثة ال تقوم بقياس فاعلية تصميم العمليات فهي تعاني من ضعف في تحليل فاعلية تصميم العمليات في إطار مت ازمن مع أسلوب تطبيق إدارة القيمة االجمالية ، فضالً عن عدم اعطاء االنتباه الكافي لموضوع كلف المنتجات واسعار البيع ضمن ما يسمى بقيمة الكلفة مقابل الربح كإحدى القيم التي يهتم بها مفهوم إدارة القيمة االجمالية ، استند البحث على فرضية أساسية مفادها أن تطبيق إدارة القيمة االجمالية يمكن أن يحسن من فاعلية تصميم عملية انتاج معجون االسنان ، وتوصل البحث لمجموعة من االستنتاجات كان أهمها: إن فاعلية تصميم عملية انتاج معجون االسنان منخفضة وال تتناسب مع اهداف أداء العملية من حيث مؤشرات االنتاجية، الكفاءة، السرعة واالنتفاع والكلفة. كما توصل البحث الى أن تطبيق مفهوم إدارة القيمة االجمالية من خالل استخدام قيمة الكلفة مقابل الربح يحسن من قاعلية تصميم عملية انتاج هذا المنتج ، وتوصل البحث لمجموعة من التوصيات ، ومن اهمها: ضرورة تطبيق مفهوم ادارة القيمة االجمالية لتحسين مؤشرات تصميم عملية انتاج منتج معجون االسنان من خالل التركيز على تحسين قيمة الكلفة مقابل الربح.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Problemas en la Traducción de la Fraseología del Español al Árabe en el Texto Literario ( Un Estudio Comparativo desde el Punto de Vista Traductológico)
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Problems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)

 

Abstract

One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).

We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis the Expected Profit By the Relation Between the Sustainable growth and Actual growth: Apply Study for Iraq Stock Exchange
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The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

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Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
A Comparative Study of Some Methods of Estimating Robust Variance Covariance Matrix of the Parameters Estimated by (OLS) in Cross-Sectional Data
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Abstract

The Classical Normal Linear Regression Model Based on Several hypotheses, one of them is Heteroscedasticity as it is known that the wing of least squares method (OLS), under the existence of these two problems make the estimators, lose their desirable properties, in addition the statistical inference becomes unaccepted table. According that we put tow alternative,  the first one is  (Generalized Least Square) Which is denoted by (GLS), and the second alternative is to (Robust covariance matrix estimation) the estimated parameters method(OLS), and that the way (GLS) method neat and certified, if the capabilities (Efficient) and the statistical inference Thread on the basis of an acceptable

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Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Green Regulatory Tapes and Their Reflections on the Job Development - A Study for the Sample of Employees in the Nineveh Directorate for Bridges & Roads
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The performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:

Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin

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Crossref
Publication Date
Tue Dec 20 2016
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities (Proposal pattern): Proposal pattern
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the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of governmental consumer spending on the development of the current account balance in Iraq for the period (1990-2014) using ARDL model
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To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the

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Crossref (1)
Crossref
Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
المشكلات الاكاديمية التي تواجه طالبات كلية التربية للبنات في الجامعة العراقية من وجهة نظرهن وسبل التغلب عليها
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The present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is  (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.

        The study has come with

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
From Personal Issues to National Concerns: A Study in E.M Forster’s Where Angels Fear to Tread & Howards End
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            E.M. Forster (1879-1970) is one of the important novelists who dealt with the personal and social lives of the people in England during the early beginning of the twentieth century. During his literary career, he developed gradually his views about man and his position in society.

 In his first novel, Where Angels Fear to Tread (1902), the focus is laid on local and personal issues in the lives of the characters. It is limited to the relations between neighbours in small communities. Though the setting is shifted to Italy, Forster does not make full use of this shift to present cultural or racial conflicts; rather he limits his plot to the private tr

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Evaluation of Activities and Evaluation Questions Implied in the Content of the Computer Textbook for the Fifth Preparatory Grade According to Creative Thinking and Developing Suggestions
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The current research aims to evaluate the activities and evaluation questions implied in the content of the computer textbook for the fifth preparatory grade according to the creative thinking and developing suggestions through answering the following question: what is the percentage of creative thinking skills in the content of the computer textbook for the fifth Preparatory grade students issued by the Iraqi Ministry of Education/ Directorate General of the curriculum in the academic year (2019-2020)? The researchers followed the descriptive-analytical approach.  The research community was determined by the content of the computer textbook for the fifth preparatory grade. As for the research sample, it was limited to all activitie

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Psychological and Social Climacteric Changes upon Quality of Life of Middle Age Women in Baghdad City
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Objective: to assessthe impact of psychological and social climacteric changes on quality of life among
middle age women in Baghdad city
Methodology: : A descriptive analytic study was conducted to study the quality of life among middle age
women due topsychological and social climacteric changes from February 2013- July 2013. A purposive
sampleconsisted of three hundred (300) womenaged (40-65) years who were attending health centers in two
sectors in Baghdad / AL- Russafa andAL- karhk . The data were collected through using interview technique ,
and questionnaire format , which comprises two parts, first part consist (socio-demographic characteristic , the
second part quality of life domains (psychological and socia

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