Reducing costs and protecting the environment surrounding economic unity has become the concern of many economic units and shifting their ideas towards preserving resources and protecting the environment by adopting strategies and techniques that take into account when applied reducing production costs and protecting the environment, including these strategies and techniques, the technical costs of the product life cycle and the strategy of cleaner production, as the application of the two concepts in local economic units helps to try to keep up with the countries that work to keep up with the success of their economic units by following the concepts that have been successful in Developed countries by maintaining the sustainability of the resource and environmental balance by producing environmentally friendly products, therefore the study aimed to determine the costs of the product life cycle technology and help the economic unit to reduce these costs during its life cycle using the strategy of cleaner production and in order to help preserve the environment and reduce its pollution, and the researcher concluded that the use of technology costs the life cycle of the product provides important information for the purposes of correct pricing of products and for the purposes of cost management, because it includes a range of costs, namely direct costs, indirect costs, conditional costs, intangible costs and external costs, while the traditional method includes direct and indirect costs only, in addition to the fact that cleaner production is a strategy used by the economic unit for the purpose of preserving the environment of all forms of pollution that has negative effects on society, in addition to the optimal use of unit resources, which contributes to reducing costs and increasing profitability and recommended the researcher to focus economic units on the production of economic units on the production of Environmentally friendly products as they contribute to the provision of resources and energy and do not harm the environment during use and thus increase the competitive advantage of the economic unit, in addition to the interest of the economic unit in the pre-production phase if it wishes to develop its products to suit the wishes of customers and compete with similar products in the market as this stage represents the most important stage of the life cycle of the product as it leads to a reduction in the costs of the next two stages.
The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess
... Show MoreThe research aims to identify the role of the dimensions of financial inclusion in achieving the competitive advantage by An exploratory research of the views of a sample of customers of the 20 Algerian commercial banks, And the relationship between its dimensions (Access dimension, Usage dimension, Quality) And competitive advantage. This research is based on the analytical descriptive approach. The questionnaire was adopted as a main tool in collecting data and information on the sample of 377.
The The research showed several results, the most important of which is a strong correlation between the dimensions of the three financial inclusion combined and the competitive advantage of the Algerian commercial banks, and explained t
... Show MoreThe present study was performed to spotlight the potential role of soil bacteria in the Al-Rumaila oil field as a bioindicator of heavy metals pollution. For this purpose, nine soil samples were collected from different sites, with 20cm depth, to assess the pollution status depending on the total and available concentrations of heavy metals. The result indicates pollution of the studied soils with the following metals: Cd, Cu, Fe, Zn, and Pb. The mean of total concentration for all studied metals was higher than the allowed maximum limit based on the international limit:(3.394, 3.994, 39.993, 8844.979,150.372, and 103.347 µg/g), respectively. While measuring the total Metal concentration is important in determining the de
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The main factors that make it possible to get the corrosion of reinforcing steel in concrete are chloride ions and the absorption of carbon dioxide from the environment, and each of them works with a mechanism which destroys the stable immunity of rebar in the concrete. In this work the effect of carbon dioxide content in the artificial concrete solution on the corrosion behavior of carbon steel reinforcing bar (CSRB) was studied, potentiostatically using CO2 stream gas at 6 level of concentrations; 0.03 to 2.0 weight percent, and the effect of rising electrolyte temperature was also followed in the range 20 to 50ᴼ C. Tafel plots and cyclic polarization procedures were obeyed to investigate the c
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This research aims to know and the role of the marketing recovery dimensions in improving the organization's reputation through an exploratory study of private banks in the city of Baghdad. The aim of the research is to define the role of the marketing recovery through its dimensions (compensation, apology, speed of response, assistance and problem solving), in improving the organization's reputation, as the research will attempt to provide a theoretical framework for the dimensions studied through the most important of what researchers presented and then conduct the applied aspect of the research. Data were collected using a questionnaire-based survey consisting of 35 questions and distributed to 110 managers of private banks in
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The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.
Through a set of
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This study has been carried out in the Station of Poultry Researches which is affiliated to the General Office of Agricultural Researches / Ministry of Agriculture during the period from 25/02/2019 to 08/04/2019 (42)days .Five hundred unsexed one day old chick of type (Ross 308) used in this study, and has been fed on diets which oleuropeinin has been added to it with the levels 2,2.5,3 and3.5 g/kg as a feed for the treatments T2 , T3 , T4 and T5 respectively and compared to the control treatment T1 which is devoid of addition, every treatment included Four replicates each one has 25 birds in order to study the effect of adding a various levels of oleuropein into the diet on the production and physiological performance for broilers. The res
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