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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
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Interactivity of iraqi daily newspapers sites an analytical study of the websites of al-mada,al-zaman.al-sabahand tareqal-shaab newspapers
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A study of interactivity in the Iraqi newspaper sites_ An analytical study of the website of Al-Mada, Al-Zaman, Al-Sabah and Tariq Al-Shaab newspaper sought to determine the amount of interactivity in the sites of Iraqi newspapers that have been published since 2003, which consists of (15) newspapers according to the statistics of the Iraqi Books and Documents House.

and the researcher conducted an analytical survey on these sites, and the percentage of interactivity in general was weak, not more than (47.1%), and this weakness in interactivity contributed greatly to the decline in surfers of the websites of those electronic newspapers.

The highest aggregate rate of the research sample was in the simple interactive tools

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The market value between the two dilemmas of profit distribution and retention: an analytical study in the Iraqi stock market
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Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
التحديات التحديات المعاصرة للثقافة الإسلامية دراسة في الصورة النمطية المتبادلة للسلام وللحرب بين الإسلام والغرب
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Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
التحديات التحديات المعاصرة للثقافة الإسلامية دراسة في الصورة النمطية المتبادلة للسلام وللحرب بين الإسلام والغرب
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Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States

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Publication Date
Fri Jan 01 2016
Journal Name
مجلة جامعة كربالء العلمية
دراسة شكليائية ونسجية للكلية في الساحف )أبو بريص( وزغة خشنة الحراشف Cyrtopodion scabrum (Heyden, 1827)
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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Assessing Service Quality using Data Envelopment analysis Case study at the Iraqi Middle East Investment Bank
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The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying  the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the  services quality provided by the bank branches manner which reflect the extent of utilization of a

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Attitudes of the Private Sector towards the Application of Operational Contracting in Private Education Schools in the Sultanate of Oman: A Qualitative Study
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Abstract

The research aims to investigate the private sector attitudes toward operational contracting in special education schools. The research adopted the qualitative approach by using personal interviews with a sample of (45) private school owners and managers in Oman. The results of the research revealed that there is an agreement among the majority of respondents on the ability of the private sector to manage special education schools, the advantages of the partnership, as well as the need for guarantees to support this partnership. The government should fully assume it. The role of the private sector remains to raise the operational efficiency of schools. Opinions vary about the level of powers granted to t

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Manifestations of social isolation in contemporary theater- Socio aesthetic study: صميم حسب الله يحيى -نورس عادل هادي
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The research presented to the concept of social isolation through the manifestations of that concept and its works within the theatrical presentation space, and the diversity of directing experiences that the theatrical field benefited from, as contemporary data that contributed to the production of theatrical speech engaging with various levels of different form and content, and this was revealed through the chapters of the research that included The first chapter (the systematic framework), the second chapter (theoretical framework), which included the first topic (formations of social isolation), the second topic (social isolation in the world stage), and resulted in indicators including:
1- Postmodernism produced intellectual appr

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Study of Gender Differences in Health Promoting Behaviors for a Sample of Students Attending Institute of Technology, Baquba
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Objective: To find out any gender differences in health promoting behaviors for a sample of students attending Institute of Technology/ Baquba. Methodology: An analytical, cross-sectional study conducted randomly for a sample of students attending Technical Institute/ Baquba, during the period from 10th November 2015 to 10th April 2016. A questionnaire used to collecting data, this questionnaire was consisted from two domains related to health promoting behaviors including (Dietary domain and domain of some daily life activities like sleep duration, rise time, bedtime and walking period per week). The

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Studying the Magnetohydrodynamics for Williamson Fluid with Varying Temperature and Concentration in an Inclined Channel with Variable Viscosity
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        In this paper, the Magnetohydrodynamic (MHD) for Williamson fluid with varying temperature and concentration in an inclined channel with variable viscosity has been examined. The perturbation technique in terms of the Weissenberg number  to obtain explicit forms for the velocity field has been used. All the solutions of physical parameters of the Darcy parameter , Reynolds number , Peclet number  and Magnetic parameter  are discussed under the different values as shown in plots.

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