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.
The design of components subjected to contact stress as local compressive stress is important in engineering application especially in ball and socket Joining. Two kinds of contact stress are introduced in the ball and socket joint, the first is from normal contact while the other is from sliding contact. Although joining two long links (drive shaft in steering cars) will cause the effect of flexural and tensional buckling stress in hollow columns through the ball and socket ends on the failure condition of the joining mechanism. In this paper the consideration of the combined effect of buckling Load and contact stress on the ball and socket joints have been taken, epically on the stress distribution in the contact area. Different
... Show MoreSince more than a decade, human rights dialogue in the European Mediterranean Region has been marked by a number of tensions. Although a number of factors contribute to such disputes, the effect of human rights conditionality, which ties EU economic cooperation progression with partner countries human rights advancement, on the dialogue has not been studied. Understanding the aspects, impacts, and effects of conditionality on Euro-Med relations is crucial for furthering dialogue. Yet this variable has been almost entirely neglected in academic and policy research. The research concludes several direct and indirect impacts of conditionality on human rights dialogue using a mixed methodology approach. Direct effects are reflected in the wi
... Show MoreThe Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I
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تعد الادارة الجامعية عاملا مهما واساسيا في اكمال البناء المعرفي لشخصية الطالب الجامعي لما يمثله من قدرة على قيادة العملية التربوية والتعليمية والوصول بها الى تحقيق اهدافها . وطالما كانت هذه الادارة ممثلة ابتداء من رئاسات الاقسام ووصولا الى اعلى الهرم الاداري في الجامعة مهمة في تحقيق الاهداف العلمية والتربوية فان اختيار الاشخاص للقيام بمهامها تاخذ جانبا كبيرا ومهما وذلك للاثر
... Show MoreThe research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio
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The researcher tried to test hypotheses in the first chapter, which was devoted to the methodology of research and previous studies and found the following: (1) validity of the first hypothesis of the existence of a relationship of positive significance of the strategic direction in its sub-dimensions with organizational perf
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The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys
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