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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
Tue Dec 15 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Extraction of Fish Oils and Used in Drugs Systems.: Extraction of Fish Oils and Used in Drugs Systems.
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In this study was undertaken frish fish such as Bigeye Ilisha megaloptera, Nematalos nasus, Suboor Hilsha ilisha and Carp Cyprinus carpio. they were purchased from local marketes in Basrah, Oil was extracted by a solvent extraction method on low temperature. And the level of oil obtiened about (6.08; 10.72; 13.52 and 5.61)% for Bigeye, Jaffout, Suboor and Carp. the Crud oils were compared with vegetable oil (olive oil) and animal fat (tial fat mutton).
The extracted oil from fresh complete fishs with compared oils intraed on pharmacological system through packed in capsul with and with out garlic`s extract. this system analysis with chemical tests.
Results were analyzed statistically by using the SPSS program with using (CRD)

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying the electronic services system in the work of electronic banking: Applied research in a sample of Iraqi banks
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    The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Level of Spiritual Intelligence Among Students of Educational Psychology Course at Jerash University in The Light of Some variables
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This study aimed to determine the level of spiritual intelligence among students of educational psychology course at the Jerash University. and whether this level of varies depend on the gender of the student as well as the college type. The study sample consisted of (180) male and female students of bachelor students at the University Jerash, in the second semester of academic year2014-2015. The main results of the study were that the level of spiritual
Intelligence of Jerash University students was high. More over There were no statistically significant differences at the level of significance (0.05) due to the effect of gender, college type or academic achievement

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Publication Date
Mon May 01 2006
Journal Name
أثر استعمال طريقة التعلم التعاوني في تحصيل طلاب الصف الخامس الأدبي في مادة قــواعــد اللغــة العربيـــة
أثر استعمال طريقة التعلم التعاوني في تحصيل طلاب الصف الخامس الأدبي في مادة قــواعــد اللغــة العربيـــة
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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Social support and its relation with death anxiety for olds who are listed at the Palestinian ministry of social affairs in the Jerusalem governorate
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The study aimed to identify the social support and its relation with death anxiety for
olds who are listed at the Palestinian ministry of social affairs in the Jerusalem governorate,
the researcher uses the descriptive method and she bases her research on two types of
criterion: the social support and the criterion of death anxiety, these two criterion are applied
on a stratified random sample, amounted to (184) of the elderly.
The results show no statistical differences in the level of social support for olds who
are listed at the Palestinian ministry of social affairs according to the variables of sex.
Whereas there are statistical differences in the level of social support for those olds according
to the variab

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
توجيه الصفاقسي للقراءات في "غيث النفع في القراءات السبع" من سورة الأنبياء إلى نهاية سورة النمل
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The research deals with the collection of Allamah Ali al-Nuri’s guidance on readings, which he included in his book (Ghaith al-Naf’ fi al-Qira’at al-Sabe) and singled out it in a separate study,

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use of Nondestructive Evaluation Technology in the Rationalization of costs: An Application In Baghdad Soft Drinks Company " Private Contribution"
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Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

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Crossref
Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Evaluating Teacher Preparation Programs in Scientific Disciplines at the Faculty of Education in Al-Aqsa University in Light of the Requirements of the Labor Market
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The current study seeks to evaluate teacher preparation programs in the scientific disciplines at the College of Education in Al-Aqsa University in the light of the requirements of the labor market. It further aims to reveal the significance of the differences in the sample members’ response averages of to the availability of labor market requirements in the program that prepares the teacher of scientific disciplines at the Faculty of Education in Al-Aqsa University taking into account the (gender, program) variables. The study followed the descriptive analytical approach, and so a questionnaire was distributed to a sample of scientific discipline students in the teacher preparation program adopted in Al-Aqsa University, (200) male and

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Crossref
Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Parents' Knowledge about Type I Diabetes Mellitus at Diabetes and Endocrine Treatment Centers in Baghdad City
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Objectives: The current study aims to evaluate parents' knowledge towards diabetes mellitus (type I); to identify the association between parents' knowledge and their demographic characteristics; and to identify the association between parents' knowledge and demographic characteristics of their children. Methodology: Descriptive study carried out during the period from January to April 2015 on purposive sample of 100 parents with their children with diabetes mellitus who attending diabetes and endocrine treatment center. An evaluation tool is constructed by the researcher based on previous literature regarding

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Home Economics Specialty and it's role In The success of Family life: Home Economics Specialty and it's role In The success of Family life
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مقدمة
تدور الدراسة في علم الاقتصاد المنزلي حول احتیاجات الانسان الضروریة لاستمرار الحیاة ومواقف في محیط
الاسرة وتفاعل مع ظروف البیئة المحیطة بھ .والتي تكون دائمة التغییر لذلك یمكن تعریف علوم وفنون الاقتصاد
المنزلي وفنونھ انھا عبارة عن مجموعة منظمة من المعارف والعلوم تتركز في محور الاسرة والمنزل حیث ینمو
ویتطور الانسان بالعلاقات الانسانیة والنواحي الاقتصادیة والاجتماعیة من جھة والنواحي العلمیة وا

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