ان حماية البيئة وتخفيض التكاليف من األهداف التي تسعى الوحدات االقتصادية الى تحقيقها لكي تتماشى مع التوجه العالمي لحماية الموارد الطبيعية وإنتاج منتجات صديقة للبيئة وفي الوقت نفسه التخلص من االلتزامات التي تتحملها الوحدات االقتصادية من تكاليف بيئية وغر امات مما يؤدي الى ارتفاع كلف االنتاج ، يهدف البحث الى دراسة المرتكزات المعرفية الستراتيجية اإلنتاج األنظف وتحديد التكاليف التي يمكن تخفيضها خالل مراحل االنتاج وبيان المعوقات التي تواجه تطبيق االنتاج االنظف والمقترحات لمعالجة هذه المعوقات، ودور استراتيجية اإلنتاج األنظف في تخفيض التكاليف ، ولتحقيق هذا الهدف تم اختيار احد منتجات الشركة العامة للصناعات الكهربائية وااللكترونية وهو منتج المكيف المنفصل 2طن بهدف تحويله من منتج عادي الى منتج اقتصادي صديق للبيئة وبتكلفة منخفضة ، وتوصلت الباحثتان الى ان االنتاج االنظف هو استراتيجية تستخدمها الوحدة االقتصادية لغرض المحافظة على البيئة من جميع اشكال التلوث الذي يكون له آثار سلبية على المجتمع، اضافة الى االستخدام األمثل لموارد الوحدة والذي يسهم في تخفيض التكاليف وزيادة الربحية، وتوصي الباحثتان ضرورة تركيز الوحدات االقتصادية على انتاج المنتجات الصديقة للبيئة كونها تسهم في توفير الموارد والطاقة وال تضر بالبيئة اثناء االستخدام وتجنبها التكاليف البيئية والغرامات عن االنبعاثات والتلوث الناتج من عملية التصنيع وبذلك تسهم في تخفيض التكاليف وترفع من الميزة التنافسية للوحدة االقتصادية .
This is a brief research in which I tried to briefly explain the care that the Holy Qur’an received during the era of the Prophet, may God bless him and grant him peace, from the Prophet, may God bless him and grant him peace, and all of his honorable companions, may God bless him and grant him peace. I made this research in an introduction and two chapters, the first chapter I made it entitled: About the Holy Qur’an, in which I talked about general investigations about the Holy Qur’an, such as the definition of the Holy Qur’an and the difference between it and the hadith Qudsi and the hadith of the Prophet, then I mentioned a part of the virtues of the Holy Qur’an in general and the virtues of some surahs in particular, and th
... Show MoreOne of the main criteria taken by the reader in the correct reading of a statement is the standard morphological, Vabv Eetmisah from the rest of science that examines the word andchanges therein lead to new meanings, which is the rule months in Morphology, every increase in construction lead to an increase in meaning.
Who took behind with the likes of ten readers Morphology a way to show the most rightly reading, to perform the desired effect, it has committed as committed behind bin Hisham statement argument morphological under which the clear sense of the formula of distinguished from Matheladtha of formulas feature to perform their intended meaning. And here that God Almighty was meant to each formula is contained in verse without
اشكالية بناء ثقافة مشاركة في الوطن العربي
Most cities in the world are suffering from the problem of solid waste and the resting adverse impact on the environment and public health, in particular the spread of diseases, insects and rodents, As well as the proliferation of nuisance odors result of provided by the responsible parties, As wall as weak environmental awareness among those who dwell in dealing in environmentally sound disposal of solid waste, this study was bembgesan first intake of solid waste and the kinds of concept and components by land use, As wall as the effects of solid waste on the environment spatial, factors affecting the quality and quantity of solid waste, the second topic was included as a study field presented the historical city of Baghdad
... Show Moreتهدف هذه دراسه
This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station
يتناول البحث اثر درجة جسامة الخطأ في المسؤولية المدنية من حيث التعويض ومدى الخذ بفكرة التعويض العادل بجانب فكرة التعويض الكامل
This research attend about Alienation form for ornament’s clouds in Quran, which includes four parts, the first part talks about the research problem, the researcher identified by following question :( what’s the Alienation form for ornament’s clouds in Quran?). And then the research importance. The research goal talks about Alienation form for ornament’s clouds in Quran. And also research borders, likes means objectives borders, places borders, As well as Terms Definitions, in second part talks about Theoretical framework and previous studies, includes two parts, the first one study Alienation form, meaning and understandable, the second one talks about Alienation form in Islamic arts, As well as the researcher find only one stu
... Show MoreStandards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall
... Show More