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قياس وتحليل متطلبا (التخطيط والدعم) على وفق المواصفةIATF 16949: 2016 / دراسة حالة في الشركة العامة لصناعة السيارات والمعدات
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The article is final after making all the modifications. 2,259 / 5,000 يهدف البحث إلى قياس وتحليل الفجوة بين الواقع الفعلي لبنود التخطيط والدعم وفق المواصفة (IATF16949:2016) في مصنع البطاريات أحد مصانع الشركة العامة لصناعة وتجهيز السيارات، وكذلك التعرف على نقاط القوة والضعف لبنود التخطيط والدعم وفق المواصفة محل البحث. ينطلق البحث من حاجة الشركة العامة لصناعة وتجهيز السيارات إلى إتباع المعايير العالمية في صناعة السيارات والمنتجات المرتبطة بها، إذ تم اختيار معمل بطاريات السيارات في بغداد الوزيرية أحد مصانع الشركة المبحوثة كعينة للبحث، ونظراً لكثرة متطلبات المواصفة المبحوثة فقد تم إدخال فقرات التخطيط والدعم في نظام إدارة جودتها، إذ تم إستخدام قائمة المراجعة والتي تضمنت ثمانية محاور (إجراءات معالجة المخاطر، أهداف الجودة والتخطيط لتحقيقها، تخطيط التغيير، الموارد، الكفاءة، التوعية، الإتصال، والمعلومات الموثقة)، والتي تندرج ضمن متطلبات فقرات التخطيط والدعم وفقاً للمواصفة المبحوثة، وتم إعتماد مجموعة من الأساليب الإحصائية منها (المتوسط ​​الحسابي المرجح، القياس النسبي، قياس حجم الفجوة). توصل البحث إلى وجود فجوة بين الواقع الفعلي للمصنع المبحوث وبنود التخطيط والدعم وفق المواصفة IATF16949:2016، حيث بلغت الفجوة الكلية (74%) لبند التخطيط، و(55%) لبند الدعم، وتعود هذه الفجوة إلى أسباب عديدة، تم تشخيصها في نقاط ضعف، حيث بلغت نسبة التنفيذ والتوثيق (26%) لبند التخطيط، و(45%) لبند الدعم، وتعود تلك النسبة إلى نقاط القوة التي تم تشخيصها لكل من بنود التخطيط والدعم، وتمت مراجعة قوائم المراجعة وفقاً لمتطلبات بنود التخطيط والدعم وذلك للوقوف على الواقع الفعلي في المصنع المبحوث، وتعزيز جوانبه الإيجابية التي حققت أعلى معدلات التطبيق والتوثيق، والسعي إلى إزالة الجوانب السلبية التي حققت أدنى معدلات التطبيق والتوثيق.

Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) : applied research in the General Tax Authority
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Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر سياسة السجلات المحاسبية المفتوحة كأحد آليات إدارة التكلفة في تحقيق الميزة التنافسية للشركات الصناعية المساهمة العامة الأردنية
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The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
A Spectral, Optical, Microscopic Study, Synthesis and Characterization of PVC Films Containing Schiff Base Complexes
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In this work, synthesis of conducting polymeric films namely, PVC thin films was carried out containing Schiff base (L) with Cu2+, Cr3+, Ni2+, Co2+, in addition to inspecting the possibilities of measuring energy gap values of PVC-L-M with variety metal ions. These new polymeric films (PVC-L-M) were characterized by FTIR spectrophotometry, energy gap and surface morphology. The optical data recorded that the band gap values are influenced by the type of metals. All modified films have a red shift in optical properties in the ultraviolet region. The PVC-L-Co(II) was the lowest value of the optical band gap, 3.1 eV.

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Crossref (9)
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Publication Date
Sun Sep 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Residence Time Parameters on Thermal Cracking Extract Phase Lubricating Oil
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This work studies with produce of light fuel fractions of gasoline, kerosene and gas oil from treatment of residual matter that will be obtained from the solvent extraction process as by product from refined lubricate to improve oil viscosity index in any petroleum refinery. The percentage of this byproduct is approximately 10% according to all feed (crude oil) in the petroleum refinery process. The objective of this research is to study the effect of the residence time parameter on the thermal cracking process of the byproduct feed at a constant temperature, (400 °C). The first step of this treatment is the thermal cracking of this byproduct material by a constructed batch reactor occupied with control device at a selective range of re

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Welding Heat Input on the Microstructure, Hardness, and Impact Toughness of AISI 1015 Steel
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In the present study, MIG welding is carried out on low carbon steel type (AISI 1015) by using electrode ER308L of 1.5mm diameter with direct current straight polarity (DCSP). The joint geometry is of a single V-butt joint with one pass welding stroke for different plate thicknesses of 6, 8, and 10 mm. In welding experiments, AISI 1015 plates with dimensions of 200×100mm and edge angle of 60o from both sides are utilized. In this work, three main parameters related to MIG welding process are investigated, which are welding current, welding speed, heat input and plate thickness, and to achieve that three groups of plates are employed each one consists of three plates. The results indicate that increasing the weld heat input (t

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
غسل الحيض من خلال كتاب شرح ابن كمال باشا على أول الهداية ( دراسة وتحقيق )
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This study deals with the field of acieving the manuscripts of Islamic sciences by the great Imam ibn Kamal Pasha, but the mentioned book requires a great effort to explain what it contains of sciences, and to appear what it has contained

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
دراسة المتغيرات المؤثرة على زيادة أعداد الحيوانات المنوية النشطة باستخدام نموذج توبت (Tobit Model
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The no parity problem causes determining is the most interesting case by doctors and researchers in this filed, because it helps them to pre-discovering of it, from this point the important of this paper is came, which tries to determine the priority causes and its fluency, thus it helps doctors and researchers to determine the problem and it’s fluency of increase or decrease the active sperm which fluencies of peregrinating. We use the censored regression (Tobit) model to analyze the data that contains 150 observations may by useful to whom it concern.         

 

 

 

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Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
discriminate analysis and logistic regression existence of multicolleniarty problem(Empirical Study on Anemia)
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The method binery logistic regression and linear discrimint function of the most important statistical methods used in the classification and prediction when the data of the kind of binery (0,1) you can not use the normal regression therefore resort to binary logistic regression and linear discriminant function in the case of two group in the case of a Multicollinearity problem between the data (the data containing high correlation) It became not possible to use binary logistic regression and linear discriminant function, to solve this problem, we resort to Partial least square regression.

In this, search the comparison between binary lo

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Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
easurement & Analyses costs of quality& effect in strategic performance: An Application research in construction industry– Saad public company
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Many economic entities working in multiple industrial fields suffer fromlow techniques in using modern administrative means in their works. The mostused tool in measuring required procedures is to adopt and use quality costs. inspite of complications and bronchial of operations in construction projects, Theresearcher was able to find a structure to quality costs according to traditionclassification (prevention, Appraisal, failure) which enables the calculation ofthese costs and then analyze results and setting standards which can beimplemented in evaluating strategic performance for targeted project. and theforge research in theoretical fly to quality and costs concerning it inconstruction section , as well as strategically performance a

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Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
THE ROLE OF TAX IDENTIFICATION NUMBER IN TAX FRAUD PREVENTION : APPLIED RESEARCH AT THE GENERAL TAX AUTHORITY IN IRAQ
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This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

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