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 .
يهدف هذا البحث الى عرض رؤيا تشخصيه لمجتمع المعرفة في ظل اقتصاد المعرفة من خلال استعراض العديد من المفاهيم النظرية والعلاقة بينهم كمفهوم البيانات والمعلومات والمعرفة ومجتمع المعلومات والمعرفة, ومصادر المعرفة, والمراحل التطورية للتحول الى مجتمع المعرفة, ومن ثم استعراض الأبعاد الأساسية لمجتمع المعرفة, إضافة إلى الملامح الأساسية لاقتصاد المعرفة وخصائص ذلك الاقتصاد, ثم تناول البحث المورد المعرفي وعلاقته
... Show MoreThe living urban space is considered one of the most important elements of the success of modern cities, and it is the first mental image that is formed by people (residents and visitors) of the city , a measure of the frequency, presence and interaction of people in the spaces is an indication of the city's vitality, well-being and economic strength .
The occupation of the city of Mosul before the terrorist ISIS in 2014 and the subsequent liberation operations and the end of the war in 2017 had a great impact on the destruction of the old city on the right side and the death of its urban spaces due to the abandonment of people to it, especially the area (Al-Midan and Al-Qalayaat),
... Show MoreThe marshes form large areas in southern Iraq, which are large water bodies, covered by reeds and papyrus plants. The marshes are characterized by distinctive physical elements, which have given them a unique and unique identity that can be clearly distinguished by the physical pattern. The physical environment derives its identity through a group Of inputs that interact with each other and represent both cultural and social inputs of the most important inputs that affect the formation of identity, and in the physical environment of the Marshlands many of the symbols that are associated with the collective memory of individuals, these symbols have value in the community Thus, the preservation of these symbols and inherited from one gener
... Show MoreTechnology plays a vital role in all walks of life, one of these is Education. Google Classroom is one of the educational tools that are free of cost and recently has gained popularity within a short period in many countries, including Iraq. The primary purpose of this study is to explore the Google Classroom use in EFL learners' composition writing. The sample of the study is EFL Second-year College students from the College of Science for Women /Computer Science Department, which consisted of (35) students who have implemented Google Classroom for at least one semester in their classroom. The students were asked to finish two uncompleted paragraphs that have the only main idea and write a suitable conclusion to each one. The results sh
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مجلة العلوم الاقتصادية والإدارية المجلد 18 العدد 69 الصفحات 318- 332 |
It is an analytical study carried out at university of Basra using a sample included the dean ,assistants and managers of scientific dept. in the university for about(63)managers .The study aimed at discovering a model of crises management in the university.The researcher adopted the descriptive survey methodology.To achieve the objective of the study ,a questionnaire of (41)statements was developed covering five main variables like ,signal detection, prevention and preparedness, response, recovery and learning .The validity of the questionnaire was done by a group of referees .Its stability was determined by Cronbach,s Alfa .The questionnair,s stability coefficient was(0.
... Show MoreThis study sheds light on female entrepreneurship in Palestine, and explores the reasons behind its relative weakness as compared with men, and with female entrepreneurship in other countries. This study aims at proposing effective policies and doable measures to enhance female entrepreneurship. Achieving this objective will carry significant impact on employment and economic growth at large, and increase women’s economic participation, scaling up their independence, and demonstrating their skills and abilities, and putting women on an equal footing with men. Furthermore, entrepreneurial activity has increasingly become one of the key drivers of economic development. An increased rate of entrepreneurial activities among women,
... Show MoreThere are many researches deals with constructing an efficient solutions for real problem having Multi - objective confronted with each others. In this paper we construct a decision for Multi – objectives based on building a mathematical model formulating a unique objective function by combining the confronted objectives functions. Also we are presented some theories concerning this problem. Areal application problem has been presented to show the efficiency of the performance of our model and the method. Finally we obtained some results by randomly generating some problems.
Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.
Abstract
The following research is marked by "social intelligence and its role in demonstration the potential abilities for individuals." The discussion dealt with the concepts of contemporary is very important because of their significant role in influencing the work of the Organization, as adopted link between the concepts of social intelligence and the potential role of the first to show the second .The research hypotheses tested in three health institutions in the city of Mosul, the research community is represented (Al-Salam Hospital and General Hospital and the son of ether), while the sample were the leaders of these institutio
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