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.
لم تعد ظاهرة غسل الأموال ظاهرةً محلیة أو إقلیمیة، فكل دولة معرضة لهذه الظاهرة لانتأثیراتها تستهدف الإنسان أینما كان باستهدافها الأوضاع الاقتصادیة والمالیة والاجتماعیة وحتىالأخلاقیة، سواء على المستوى الوطني أم على المستوي الدولي، فضلاً عن استغلال الاندماج الحاصلفي أسواق المال الدولیة والتطور التقني في الأنظمة المالیة لنقل الأموال المراد غسلها وتحریكها إلى إيمكان في العالم، وهو ما
Characteristic of money laundering phenomenon is a compound and complex nature like the style of regular crimes . These operations are planned and excuted with those who have high quality experiences to hide the evidences of their deeds so They ask the help of financials ,economicals and legists to plan for money laundering. Banks are important and suitable places for illegal circulation of money because of the different types of accounts , rapidity and overlap which emphasis of its main duty to dislocate illegal money which comes from illegal sources without adding legal characteristic to it . Here we should explain the important role of banks in striving the phenomenon –Bank should try to show and analyze inward proced
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Housing finance is considered to be an important and basic element in housing market, so it’s very important to aid individuals and particular institutions to built or buy new housing units.Inadequate finance system for housing is capable of supporting families to fulfill their needs and helping them to buy and built houses represented a big gap between the need to housing units and available stock. The most important finance institutions in Iraq nowa days are the Real Estate Bank and Housing Fund.Althoughthe role played byeach ofthese institutions, but thattheir roleis stilllimited in thehousing financeat the level ofindividuals orinstitutions. the adoption of the real estate Bank and housing fund to the amount allocated by th
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The research aims to study the role of e-government in enhancing institutional performance. The dimensions of e-government are: (support and commitment of senior management, technical structures, organization and human resources, knowledge and information, work procedures, attention to citizens' satisfaction, and client parties),while the dimensions of institutional performance are: (Service improvement, innovation, efficiency and effectiveness).
The research used electronic questionnaire as a main tool for data collection, The questionnaire included all the employees in the e-government project in Department of Government Coordinate and Citizen Affairs at the General Secretariat of the C
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This research is a modest contribution to Put the finishing touches on therole of managerial leaders represented by static companies belonging to theministry of transport and communication/ [iraq] . the research has adopted thedescriptive. Analytical methodology and field study technique, using thequestionnaire as a tool for data collection [58] forms Nar, been distributed tothe research sample. The sample has been deliberately selected {generalmanager, as assistant general manager and heads of department}. Thequestionnaires and the main hypotheses of represented by the existence ofsignificant correlation and impact between successful managerial leadershipand crisis management using the software {SPSS}, were analyzed. Resultswere identic
... Show MoreThe intervention in the military institute represents a great role in the Nigerian
political life since 1960. There are many reasons behind this domination. The First is that
many African militants participated in liberating their countries from colonization. The
second is that they tried to stay in power as long as they could stay through the rule of one
party.
There fore, they depend on the process of political and economic reform to get rid of
military rule that dominated the Nigerian Political life to be a civilian state
This research discusses the developmental role of the social worker in providing care for children at risk. The research is desicriptive in nature include both the theoretical and field aspects. The theoretical aspect focuses on the characteristics and requirements of these children and what forms and implications are exposed to them by society, what is the developmental role of the social worker in the rehabilitation of this group. As for the field aspect, the study sample took a (40) social workers who working in Aiwa institutions inside Baghdad. A questionnaire of (14) questions was used as tool to collect the needed data.
The region is defined by the spatial dimension, which consists of a set of stabilizers (towns and villages). The concept of the territory requires conditions on the nature of functional relations and the mutual influence of the regions within the region. Any territory must be based on the interdependence and interaction between the mother city and its surrounding countryside and cities, and when the interdependence is strong and the interaction is clear, it helps to define the territory. The regions are divided on different bases. There are geographically or national homogeneous regions, and there are cultural regions that want to preserve their culture in terms of language or religion. There are administrative regions to manage
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This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that