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دور تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في تخفيض التكاليف بحث تطبيقي في الشركة العامة للصناعات الجلدية
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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 .

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Assessment of Obesity, Dyslipidemia, Hyperglycemia, and Pro-Inflammatory Cytokines as Cardiovascular Disease Risk Factors in Acromegaly Patients
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Cardiovascular disease is one of the most common comorbidities associated with enlarged extremities, occurring in 60 % of patients with acromegaly. The aim of this study is to evaluate the relationship of growth hormone and insulin such as growth factor-1 with obesity, dyslipidemia, hyperglycemia, and pro-inflammatory cytokines (IL-2, IL-6, IL-10), as risk factors for cardiovascular disorder in acromegaly patients. Eighty subjects were included and categorized into two groups: 40 acromegaly patients and 40 of the control group. The results indicated weight excess, hyperglycemia, hypertension, lipid disorder, and elevated levels of interleukins (2, 6, and 10). The correlation of both GH and IGF-1 with each of weight, BMI, systolic blood p

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Unplanned Urbanization and Agricultural Land Degradation in Baghdad City from 2003 to 2017: احمد عباس كاظم , ليث زيد عباس
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Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Labyrinths of the Contemporary French Novel Through the Texts of Patrick Modiano: Les Labyrinthes du Roman Français Contemporain à travers l’Œuvre de Patrick Modiano
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The current paper aims to study the different forms by which the theme of labyrinth imposes itself as a preferred narrative structure in the novels of the French writer Patrick Modiano. Theoretically speaking, the current research paper will limit itself to the theoretical framework of the textual poetics which relies on the study of literary texts without paying much attention, neither to the context, nor to the life of its author. The analysis of the strong and varied links that Modiano's novels establish with labyrinth represents a field which has not received adequate attention by the critical studies dedicated to this French writer. As it will be shown throughout the current paper, Modiano views labyrint

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
A Study of Apelin-36 and GST Levels with Their Relationship to Lipid and Other Biochemical Parameters in the Prediction of Heart Diseases in PCOS Women Patients
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This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
The Impact of using the strategy of shape (V) on the Achievement of the students of the Department of Artistic Education: كريم حواس علي، نجلاء خضير حسان
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This research aim at finding out the impact of using the strategy of shape V on the achievement of the students of the Department of Artistic Education in the subject of "Principles of scientific Research ". This strategy is one of the cognitive strategies used in this topic . To verify the aim of the research ,the two researchers have put the following null hypothesis:-There are no significant differences on the level of 0,05 among the average degrees of the students of the experimental group in their answers on the topics of the pre and post cognitive achievement tests of the subject of "principles of scientific Research " . The two researchers have adopted the experimental approach which consists of one group . the population of the r

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Structural and Optical Properties for Nanostructure (Ag2O/Si & Psi) Films for Photodetector Applications
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Ag2O (Silver Oxide) is an important p-type (in chasm to most oxides which were n-type), with a high conductivity semiconductor. From the optical absorbance data, the energy gap value of the Ag2O thin films was 1.93 eV, where this value substantially depends on the production method, vacuum evaporation of silver, and optical properties of Ag2O thin films are also affected by the precipitation conditions. The n-type and p-type silicon substrates were used  with porous silicon wafers to precipitate  ±125 nm, as thick Ag2O thin film by thermal evaporation techniques in vacuum and via rapid thermal oxidation of 400oC and oxidation time 95 s, then characterized by measurement of

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Crossref (6)
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Publication Date
Sat Jan 09 2021
Journal Name
Political Sciences Journal
Obstacles to reforming the Security Council and new international changes
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The international system that established the United Nations after the end of the Second World War witnessed many changes. These changes overshadowed the nature of the work of the international organization, especially its first and most important executive organ (the Security Council). This has sometimes weakened and dulled the Security Council's role in performing the tasks stipulated in the Charter of the Organization, which has led the Organization itself to work on reforms within it in general and to seek reforms in the Security Council in particular. Academic and advisory efforts were made to submit proposals for amendment to be reflected on the Council's performance effectiveness.

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Spread of Private Education: An Analytical Geographical Study of the Factors of their Appearance, Prevalence and Functional Competence in Baghdad: سيناء عدنان عبد الله, و أريج بهجت أحمد
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يهدف البحث إلى تقييم الكفاءة الوظيفية لمؤسسات التعليم الأهلي في أداء وظيفتها بمستوى عالٍ لتشبع حاجة سكان المدينة الذين فضّلوا التعليم الأهلي على التعليم داخل المؤسسات الحكومية مما أدى إلى انتشارها، وصولا إلى أهم الآثار المترتبة على ذلك الانتشار إذ نافست فيه مؤسسات التعليم الحكومي، بل وتنافست المؤسسات الأهلية فيما بينها لتقديم أفضل خدمة تعليمية للصراع من أجل البقاء، وتهدف أيضا إلى  إظهار الوجه السلبي ا

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
تعيين عنصر الزئبق السام بتراكيز نزرة في نماذج غذائية ومائية مختلفة باستخدام منظومة بخار الزئبق البارد المرتبطة مع جهاز الامتصاص الذري اللهبي
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الخلاصة

     يتضمن البحث تعيين عنصر الزئبق السام بتراكيزنزرة عالية الدقة (نانوغرام) باستخدام منظومة يخار الزئبق البارد لنماذج غذائية (لحوم حمراء ، لحوم بيضاء ) مختلفة ونماذج مائية (ماء النهر، مياه صناعية ، ماء الشرب) وربط المنظومة بتقنية الامتصاص الذري اللهبي.

     ان عنصر الزئبق من اشد العناصر سمية وان التراكيز المسموح بها عالميا لايتعدى جزء واحد

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
الاديب الكاتب والمؤرخ الفقيه يحيى بن خلدون (ت 780هـ/ 1379م) كاتب ديوان الانشاء في دولة بني زيان (633-962هـ/ 1235-1554م) بتلمسان
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    A prominent figure such as Yahya bin Khaldoun and a scholar of the moroccan countries in the medieval era, and had a special place in the history of the country and the state of Bani Zayan, and the positions he occupied in it and left his scientific, literary and historical traces, leaving him an imprint in the course of history and its events, and in this study
I dealt with the research: his personal life : his name and lineage, then his upbringing and his family.

    The aim of the study is to know this character in the details of his personal and scientific life, according to the historical descriptive research method, including description and presentation of events, and linking them in a

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