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.
One of the most important problems of Iraqi construction projects is the cost variances, so it is important to identify the problems and shortcomings that cause poor cost control. Through the utilization of questionnaires, the study evaluated how project costs were managed and reported. The questionnaire was distributed to 180 professionals working in the Iraqi construction sector, with a response rate of 91%. The results showed that a high percentage of projects are implemented with a difference between real and estimated costs, and the process of documenting cost data needs to be more secure. On the other hand, there is a weakness in providing the necessary work structure information to monitor costs and a lack of proc
... Show MoreThe research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of
... Show MoreThese researches have shown the magnitude of the influence that culture exerts on all human extensions and spaces. Rather, the conviction of many thinkers, researchers and specialists in the comprehensiveness of this influence is such that it is used as a starting point and perspective to explain the various aspects, manifestations, problems and practices. According to these perceptions, a man carries a cultural mind that is slowly formed throughout the young years of a man’s life and is completed upon reaching the age of maturity. Therefore, it has become evident in the behavioral, social and human sciences to acknowledge the multiplicity of human thought patterns as a natural result of the different cultures of peoples and societies.
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This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement
... Show MoreWe use of multi-choice Goal Programming (MCGP), which is a developed model of Goal Programming where it is used in circumstances of the multiplicity and difference of goals when choosing between decision alternatives in cases of allocating resources, as it is a model that seeks to find the closest and best solutions to the specific values of the goals within the aspiration levels, as the first goal in the multi-choice goal programming model that is used to reduce the total cost of storage and shortage, while the other goal was to reduce the difference between the real demand that the hospitals need from the blood transfusion center and the units that already achieved. The case Iraqi Center
... Show MoreThe problem of the research represented by knowing the approaches which presented by knowing the design guides and the design styles which the imitation products enter upon it to be able to competitor the other original products .The research aim was to comparison the design approaches of the functional performance and the utilizations for the imitation and the original products , however the research limits contained study products samples of the kitchen electric equipments which available in local markets of Baghdad city for the period (2000 – 2013) .After the view of research back for the subject fundamental basics and investigating research sample to be complete to a group of results and conclusions and the most marked of her were
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The problem of poverty is one of the most important development challenges facing developing countries including Sudan for several decades. Although many efforts have been made to reduce poverty, however, its rates are increasing, and public policies adopted by the government in this regard remain elusive in achievinging its main objectives or making any significant progress. The purpose of the present study is to analyse poverty in Sudan by identifying its measurement, causes and the factors that have contributed to the increasing poverty rates over the past two decades. Also this study aims at investigating the interim poverty reduction strategy in Sudan as well as evaluates that strategy throug
... Show MoreThe research aims to apply one of the techniques of management accounting, which is the technique of the quality function deployment on the men's leather shoe product Model (79043) in the General Company for Textile and Leather Industries by determining the basic requirements of the customer and then designing the characteristics and specifications of the product according to the preferences of the customer in order to respond to the customer's voice in agreement With the characteristics and technical characteristics of the product, taking into account the products of the competing companies to achieve the maximum customer satisfaction, the highest quality and the lowest costs. Hence, the importance of research has emerged, which indicat
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