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دور استراتيجية الانتاج الانظف في حماية البيئة وتخفيض التكاليف
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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 .

Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Factors associated with the phenomenon of marriage outside the court And the consequences of it A field study in Sadr City
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Marriage outside the court is a manifestation of the oppression that women are subjected to in Iraq its seriousness comes out of the consequences that it leads to The. It overlooks the age of the girl and her marriage in younger age or coerced to marry as it leads to neglecting the affordability of marital relationship as long as the marriage does not have any legal or material consequences. The present study aims to detect Characteristics of both wives, husbands and families Who agree to marry her daughters outside the court. And the reasons that lead them to marry outside the courts. It also aims to provide information on the circumstances of marriage and reasons for refusing to ratify it in court. The study was based on the sample soc

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The development of literary style in the work of the writer Fyodor Dostoevsky: Эволюция литературного стиля в творчестве Ф. Достоевского
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Style of Dostoevsky - it is a style that clearly emerges the desire for stimulating thought reader stage. It's a style calculated to provoke the reader to their findings, conclusions and reflections. Dostoevsky hints, expressed as like inaccurate and at the same time with some startling sophistication. It makes the readers think and draw their own conclusions.

Аннотация

    Стиль Достоевского - этостиль, в которомясноотмечаетсястремлениек стимулированиюзаконченного мыслячитателя

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
The Effect of MHD on a Longitudinal Flow of a Fractional Maxwell Fluid between Two Coaxial Cylinders
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      In this paper fractional Maxwell fluid equation has been solved. The solution is in the Mettag-Leffler form. For  the corresponding solutions for ordinary Maxwell fluid are obtained as limiting case of general solutions. Finally, the effects of different parameters on the velocity and shear stress profile are analyzed through plotting the velocity and shear stress profile.

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Publication Date
Tue Dec 11 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
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This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التحول نحو أساس الإستحقاق المحاسبي لتعزيز المساءلة وإدارة الموجودات الثابتة للقطاع العام في العراق
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The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation the Emotional Intelligence of Administrative and Audit leaderships in the Federal Board of Supreme Audit to achieve audit Effectiveness
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The Psychologists have noticed, not long ago, that the man’s success and happiness in life do not only depend on his degree and education, which express on his mental intelligence but also they need another kind of intelligence called emotional intelligence. The research aims at identifying the emotional intelligence level of the top and administrative leaderships in the Federal Board of Supreme Audit by evaluating their emotional intelligence when the administrative and audit leaderships face emotional interactions by dealing with administrative and audit stuffs in the Board. The research problem is focused on the following question “Is the emotional intelligence of the top and administrative leaderships in the Fede

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
The Dilemma of Domestic Violence in Susan Glaspell’s Trifles
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Domestic violence, or as sometimes known as family abuse, is usually related to a domestic or local setting as in cohabitation or in marriage. It can take the forms of being physical, verbal, economic or emotional. Globally, most of the domestic violence is overwhelmingly directed to females as they tend to experience and receive severe forms of violence, most likely because they do not involve their intimate, or sometimes even non-intimate partners, in the process of mental and physical self-defense.

   Sometimes countries justify domestic violence directed to females, they may be leg

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Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
Lying in Arthur Miller's The Crucible: A Pragmatic Study: هديل محمود إبراهيم , جمعه قادر حسين
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Lying is a controversial issue as it is closely related to one's intended meaning to achieve certain pragmatic functions. The use of lying in literary works is closely related to the characters’ pragmatic functions as in the case of Miller's The Crucible where it is used as a deceptive complex phenomenon that cannot be observed out of context. That is, the use of lying as a deceptive phenomenon represents a violation to Grices's Maxims. Thus, the study aims to qualitatively examine the kinds of maxims being violated, the kinds of violations conducted, the strategies followed in the violations, and the pragmatic functions behind such violations across the different categories of lies. To this end, the (30) extracts fou

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement and accounting disclosure of intellectual capital using accounting models in the Iraqi insurance company
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The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research
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The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

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