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 .
At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .
Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow
... Show MoreSoftware cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on
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The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa
... Show MoreObjectives: To evaluate the families’ attitudes toward environment pollution, and determine the relationship
between families’ attitudes towards environment pollution and their demographic characteristics of age,
education, type of family, and socioeconomic status.
Methodology: A descriptive design is carried throughout the present study to evaluate families’ attitudes toward
environment pollution for the period of October 5th2013 to May 7th2014. A non-probability "purposive" sample of
(110) families’ is selected. The sample is comprised of two groups; (75) urban families’ and (35) rural ones. An
evaluation tool is designed and constructed for the purpose of the study. It is consisted of (4) main parts;
dem
The study includes the relationship between the ecologia and Abbaside's community in the middle ages, and the role of Baghdad capital city to increasing the sensibility of the people to the outwardly peripheral.
The study explains the efforts between the people and Abbaside's government to cure the knowledge of ecologia, to prevent the separation of diseases and pollutions of the community.
Keywords: Ecologia, Abbasid's, diseases, pollutions.
يتناول البحث دراسة مسؤولية المستثمر المدنية عن تلوث البيئة من حيث اساسها واركانها واثرها
The international humanitarian law found the special rules to protect women meanwhile the armed conflicts whether international or non-international. These rules are adopted for woman because of two reasons : that she is from civilians and on the other hand that her special constitution demands a special protection. The international community's attention of women is increased as a result of the tragic situation that faced women around the world especially in the Middle East and particularly in Iraq during the American-British war and ISIS period, these two periods sort many negative effects that reach women such as captivity, slavery, sexual enslavement and rape women especially Yazidis and Christians....
This study was conducted in the poultry field of Al-Mustansiriya University/ Baghdad, to show the effect of adding different levels 0, 1, 5 and 10% of the fenugreek seeds in the rations containing many contaminated microbes on the productive performance of broilers. 150-day-old rose meat was used with a 41 average weight (gm), were randomly allocated to 4 treatments with 3 replicates, and for each treatment 15 chicks per repetition: 0, 1, 5, and 10% (T0-T3), respectively. The results of this study showed that fenugreek seeds contain good amounts of protein, fat, ash and carbohydrates, which are 24.92, 8.82, 3.08 and 54.28 respectively. Fenugreek seeds also have high levels of tannins, coumarins and flavones, followed by saponins,
... Show MoreThe study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attent
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