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 .
The members of the family of Eentrobacteriaceae harbour a gene cluster called polyketide synthase (pks) island. This cluster is responsible for the synthesis of the genotoxin colibactin that might have an important role in the induction of double-strand DNA breaks, leading to promote human colorectal cancer (CRC). Eleven out of the eighty eight isolates (12.5%) were pks+, distributed as 7 (8%) isolates of E. coli, 2 (2.25%) of K. pneumoniae and 2 (2.25%) of E. aerogenes. The cytotoxic effects of selected pks+ isolates (E. coli and E. aerogenes) on HeLa cells were represented by decreasing cell numbers and enlarged cell nuclei in comparison to the untreated cells. Cyt
... Show MoreThe research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.
The results of the application showed several observations: The most
... Show MoreThe research revolves around the methodology of the historian Ibn Wasil
(d.697 AH) in dealing with the Mongolian invasion through his book
“Mafrej al-Karroub fi Akhbar Bani Ayyub
Abstract:
The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s
... Show MoreThe aim of this scientific study is to diagnose the nature of the relationship between academic education in the field of media, communication and media practice. The university offers theoretical and practical lessons to students on the concepts of communication sciences, theories, models, legislations, ethics, and techniques over three years or more. And the diploma in the field of communication and Media Sciences gives students the opportunity to work in the field of journalism and media in the future, this is what many academics and media thinkers in Algeria believe, while another trend sees the exact opposite: The study of information and communication sciences within the university in the form of theoretical lessons cannot contribu
... Show MoreAbstract
The main question raised in this paper is: Is it possible to translate the ‘genre’
of Quran? And if this ‘genre’ is Quran specific, a ‘genre’ of its own, i.e. a unique one,
how can the Quranic text be translated from Arabic into English or any other
language? This question has been raising a lot of controversy among translation
theorists, linguists, philosophers and scholars of Islam and specialists in the sciences
of Arabic language let alone Quran exegetes. Scholars of the Arabic language and
scholars of Islam have argued that because of the genre of Quran is the genre of (ijaz),
translatability can never be possible. Equivalence, thus, cannot be achieved especially
if we know that so far
The aim of the study is to reveal the effect of the constructivist learning Model on the achievement and reflective thinking of the fifth grade literary Preparatory students in History subject. A random sample was chosen which consisted of 64 students divided into experimental and control groups, each group consisted of 32 students. The experimental group was taught via the constructivist learning model, and the control group was taught via the traditional method. The experiment was lasted for Eight weeks, each week taught two lessons. The researcher adopted the experimental design with partial control. The two groups were equalized statistically. The researcher used two instruments, the achievement test and the reflective thinking test.
... Show MoreAbstract
This research aims to identify the availability of the elements of the concept of citizenship, to identify the distribution ratios of the outputs of the musical skills curriculum at the levels of educational goals associated with the elements of the concept of citizenship in the guides of teachers of musical skills for grades (12-1) in the Sultanate of Oman. A content analysis card was designed to include the teacher’s guides of musical skills for grades (12-1), which included the outputs, according to the grades with the identification of the elements of citizenship (identity, belonging, rights, participation). The results of the research revealed that the percentage of inclusion of citizenship values
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