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تزامن تكاليف الجودة وتصميم العملية لتحقيق الميزة التنافسية: دراسة تطبيقية في الشركة العامة للمنتوجات الغذائية- مصنع المامون
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يهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الجودة وتقوم بقياسها والاحتفاظ بسجلاتها ولكن بمعزل عن تصميم العملية حيث أصبحت الاستفادة من معلومات نظام تكاليف الجودة ضعيفة وغير مناسبة لغرض تحسين تصميم العملية. استند البحث على فرضية أساسية مفادها أن تطبيق التزامن بين تكاليف الجودة وتصميم العملية يمكن أن يسهم بشكل ايجابي في تحقيق الميزة التنافسية لمنتجات الشركة. توصل البحث لمجموعة من الاستنتاجات كان أهمها: أن الشركة لا تتبع النموذج العالمي لتكاليف الجودة وهو زيادة تكاليف الوقاية والتقييم وانخفاض تكاليف الفشل لعامي 2018 و 2019. إن تحقيق التزامن بين تكالبف الجودة وتصميم العملية سيتم من خلال نشر هذه التكاليف وخاصة تكاليف الوقاية والتقييم في كل مراحل تصميم العملية لكي تتمكن الشركة من التأكد بأن كل مراحل الانتاج تتسم بالجودة وتسهم بنسبة معينة في تحقيق جودة المنتج. كما قدم البحث بعض التوصيات كان من اهمها ضرورة تطبيق تزامن تكاليف الجودة مع تصميم عملية انتاج منتج معجون الاسنان في المصنع. كما يوصي البحث باستخدام أساس نسبة كمية الانتاج من كل منتج الى مجموع كمية الانتاج الكلية للمصنع مما يسهل عملية ربط تكاليف الجودة بالانتاج ومن ثم يساعد ذلك في تحقيق الميزة التنافسية.

Publication Date
Mon Jul 07 2025
Journal Name
Al–bahith Al–a'alami
Radio Republic of Iraq and Awareness Promoting of Minorities’ Rights
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Proposals to raise awareness of the rights of minorities and secure their freedoms have begun to receive attention Internationally. It is escalated, especially after the increasing impact of wars and conflicts on these situations Minorities, and UNESCO stresses the need to take over information and communication policies Greater attention to protect minority rights.

Hence the importance of our research, the problem of which lies in the main question: (What is the role Radio Republic of Iraq has played in promoting awareness of minority rights at the level : Public and  Social?) . As one of the Iraqi media networks , laws oblige them to pay attention to the rights of minorities and to spread a culture of pluralism , diversity

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of the Knowledge Economy in the Tax Examination Survey: Study of A Simple of Auditors Views in the General Commission of Tax
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   The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
آيات الصلاة والزكاة عند المفسر محمد دروزة في كتابه التفسير الحديث دراسة تربوية
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The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56.  The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying  and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Analytical Study of Mathematics Textbooks in the Basic Education Stage in the Sultanate of Oman According to NCTM Standards
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The present study aimed to identify the availability of the National Council of Teachers of Mathematics (NCTM) standards in the content of mathematics textbooks at the basic education stage in the Sultanate of Oman. The study used the descriptive-analytical approach, adopting the method of content analysis through using a content analysis tool that included (43) indicators distributed on the four NCTM standards related to the field of geometry, after verifying their validity and reliability. The study population consisted of mathematics textbooks (first and second semesters) for ninth-grade students in the Sultanate of Oman in the academic year 2018/2019, while the sample consisted of Geometry units in the content of those books, which a

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Digital Media and its Role in Marketing Artistic Products " A Field Study": احمد عبد الستار حسين
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This research addresses a problem manifested in a main question: what is the role of the digital media in marketing the artistic products? in order to determine the role played by the digital media in  the disclosure and promotion of  the artistic product, its price and places of distribution, as the basic elements of the marketing mixture. 

                This is a descriptive research in which the researcher used the survey method to check the opinions of a sample chosen according to the (proportion) method from the research community represented by instructors and students of the college of Fine Arts- University of Dayala. 

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر التمويل الطويل الإجل في صافي الربح: دراسة تحليلية لعينة من المصارف العراقية
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   The research aims to determine the nature of the effect of long . term finance with Net profit which get by the organization from a grubs of finance sources which the organization can choose among them to funding its operations it is  one of the basic necessities Net income . Despite this importance , however there is a distinct lack of many Iraqi organizations in the study of the relationship effect of between these two variables and this the reaserch problem .

          The data of research were obtained the annual guide of Iraqi market for securities where a data of sample of Iraqi Banks was selected which were five banks from 2004 to 2007 , most of the analysis re

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Publication Date
Sun Jan 01 2012
Journal Name
The Magazine Economics & Admistration
دراسة أنتاج وتسويق التمور في العراق باستعمال طريقة المربعات الصغرى واسلوب البرمجة الخطية
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تناولنا في بحثنا أحد اساليب البرمجة الخطية وهي الطريقة المبسطة لتقدير معلمات انموذج الانحدار الخطي عن طريق اختيار دالة الهدف التي تعمل على تقليل الحد الادنى لمجموع الاخطاء الناتجة من تقدير المعلمات بطريقة المربعات الصغرى الاعتيادية ( OLS) حيث سيتم في الطريقة المبسطة ( simplex) فرض قيود على نفس الاخطاء نفسها بهدف تصغيرها الى اقل ما يمكن للحصول على تقديرات افضل لمعلمات انموذج الانحدار الخطي . على اساس ان طريقة المرب

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Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Numerical Analysis of Double Diffusive Laminar Natural Convection in a Right Angle Triangular Solar Collector
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A numerical study of the double-diffusive laminar natural convection in a right triangular solar collector has been investigated in present work. The base (absorber) and glass cover of the collector are isothermal and isoconcentration surfaces, while the vertical wall is considered adiabatic and impermeable. Both aiding and opposing buoyancy forces have been studied. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. Computer code for MATLAB software has been developed and written to solve mathematical model. Results in the form of streamlines, isotherms, isoconcentration, average Nusselt, and average Sherw

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Study of Feminist Stylistic Analysis of Language Issues of Gender Representation in Selected Literary text
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Stylistics is the analysis of the language of literary texts integrated within  various approaches to create a framework of different devices that describe and distinct a particular work. Therefore, feminist stylistics relied on theories of feminist criticism tries to present a counter- image of a woman both in language use and society, to draw attention , raise awareness and change ways that gender represents. Feminist stylistic analysis is related not only to describe sexism in a text, but also to analyze the way that point of view, agency, metaphor, and transitivity choices are  unanticipatedly and carefully connected to issues of gender(Mills,1995:1)            &nb

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The reality of corporate tax and its role in the tax Revenues in Iraq: An analytical study for the years 2005-2010
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This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

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