Preferred Language
Articles
/
GBfbC5ABVTCNdQwCDIN0
دور تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في تخفيض التكاليف بحث تطبيقي في الشركة العامة للصناعات الجلدية
...Show More Authors

تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف ومن ثم زيادة القدرة والاستمرارية على المنافسة في السوق . حيث تمثلت مشكلة البحث في التعرف على اوجه القصور في استخدام النظام التقليدي المتبع في الشركة عينة البحث مما ادى الى ضعف التحكم في التكاليف ، ويهدف البحث الى بيان المرتكزات الاساسية والمعرفية لتقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت مع بيان دورهما في تخفيض التكاليف ، واستند البحث الى فرضية مفادها ( تسهم تقنية التكلفة المستهدفة ونظام التكلفة على اساس الانشطة الموجه بالوقت في تخفيض التكاليف ) ، وان ابرز ما توصل اليه البحث ان اعتماد نظام التكاليف على اساس الانشطة الموجه بالوقت يؤدي الى توزيع اكثر عدالة للتكاليف الصناعية غير المباشرة من خلال تحديد تكاليف الانشطة وتوزيع تكاليف هذه الانشطة بشكل اكثر عدالة وتنظيمها على الانشطة بالشكل الذي يؤدي الى تخفيض التكاليف ويقلل الهدر بالموارد فضلاً عن ضرورة تبني الشركات الصناعية العراقية للانظمة التي تنظم توزيع التكاليف على الانشطة بما يحقق الدقة في تحديد تكلفة الوحدة الواحدة ، وبالتالي مساعدة الادارة على التخطيط والرقابة واتخاذ القرارات . وتوصي الباحثتان بضرورة استخدام وتطبيق تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في الشركة عينة البحث وضرورة تدريب العاملين في الشركة واعداد الدورات التدريبية وضرورة معالجة المعوقات التي تحول دون وجود نظام تكاليف فعال .

Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators
...Show More Authors

The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuri

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Management Information Systems (MIS) and its impact on Governmental Organization Performance in Jouf Region of Saudi Arabia
...Show More Authors

The aim of this research is to find the impact of the efficiency of Management information systems (MIS) on the effectiveness of governmental organizations performance.

To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research attemped to answer the following question: To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research tried to answer the following question: What is the actual utilization of modern admi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Quality in Industrial Products Designs and its Reflection on Achieving Competitive Advantage: علاء إسماعيل كمر
...Show More Authors

  The study (Quality in the Industrial Products Designs and its Reflection on Achieving Competitive Advantage) focused on developing the products in a way that satisfies human desires through the impact of technology on products design systems and performance enhancement. The study question is: how to effectively achieve quality in industrial products designs that influences competitiveness? The aim of the research is to show the design contexts for the product and its reflection on competitiveness. The study is limited to (LG) products in 2017-2018. The results and conclusions reached at by the researcher are included in the study.
The sample models adopted contexts, forms and relational relations transcending traditional contex

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Apr 03 2022
Journal Name
Iraqi Journal Of Laser
On the use of Aluminium as a plasmonic material in polarization rotators based on a hybrid plasmonic waveguide
...Show More Authors

: The Aluminium (Al) material emerged as a plasmonic material in the wavelength ranges from the ultraviolet to the visible bands in different on-chip plasmonic applications. In this paper, we demonstrate the effect of using Al on the electromagnetic (EM) field distribution of a compact hybrid plasmonic waveguide (HPW) acting as a polarization rotator. We compare the performance of Al with other familiar metals that are widely used as plasmonic materials, which are Silver (Ag) and Gold (Au). Furthermore, we study the effect of reducing the geometrical dimensions of the used materials on the EM field distributions inside the HPW and, consequently, on the efficiency of the polarization rotation. We perform the study based o

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Studying the effect of Different wt % AL2O3 Nanoparticles of 2024Al Alloy / AL2O3 Composites on Mechanical Properties
...Show More Authors

 

The nanocompsite of alumina (Al2O3) produced a number of beneficial effects in alloys. There is increasing in resistance of materials to surface related failures , such as the mechanical properties , fatigue and stress corrosion cracking .The experimental results observed that the adding of reinforced  nanomaterials  type Al2O3  enhanced the   HB hardness, UTS, 0.2 YS and ductility of 2014 Al/Al2O3 nano composites . the analysis of experiments, indicated that The maximum enhancement was observed at 0.4 wt.% Al2O3. The ultimate improvement percentage were 15.78% HB hardness, 18.1% (UTS), 12.86% (

... Show More
View Publication Preview PDF
Crossref (7)
Crossref
Publication Date
Mon Nov 08 1013
Journal Name
كلية الفنون الجميلة
إشكالية الخطاب الجمالي للجسد في النحت العالمي المعاصر، دراسة على وفق المنهج الظاهراتي
...Show More Authors

اهتم في الربع الأول بالمفاهيم النظرية للمناهج التي تقع في النقاط الخمس ، النقطة الأولى تتعلق بمفهوم الخطاب والخطاب المادي ، وقلنا أن الرسالة كانت مبنية على الجسد من البداية ، حتى قبل ذلك هناك ستكون فلسفة أو معرفة المنظمة. أما النقطة الثانية فتتعلق بالمفهوم الفينومينولوجي للخطاب ، ونحن في هذه المرحلة أهم الركائز التي قام عليها (إدموند هوسرل) في بناء مفهوم وصفي ضعيف. في النقطة الثالثة نكشف عن الظواهر المتعلقة ب

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان
...Show More Authors

بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
قراءة تحليلية في كتاب الاصول للسيد محمد باقر الصدر واثره على الدراسات المعاصرة.
...Show More Authors

    In the subject area (participation and tandem), the study showed the views of Mr. Sadr in this field when researching first: the issue of the necessity of these two phenomena in the language that some imams of the language and principles called for to discuss and respond to, and

View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
...Show More Authors

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Apr 09 2019
Journal Name
Journal Of The College Of Education For Women
The Role of Civil Society Institutions for the Care of Young People in Iraq ( Possibilities and constraints): A Field Study from the Point of view of University Students
...Show More Authors

Besides the role of state institutions that come in the forefront of their priorities and obligations to provide security and development of the economy and reduce the unemployment rate and the reduction of inflation and improving education, health and others, the Community Partnership At frames what has become known as the institutions of society civil-with the state does not eliminate the role, but rather complements its role ; it is the role of civil society partner and an extension of the role of the state in the face of challenges and crises, but it may be sometimes a race role in addressing social, political and economic issues of the role played by the state, not complementary.
The highlighting the specificity of the relationsh

... Show More
View Publication Preview PDF