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 topic area of that’s research dealing with values which adopted by Iraqi people since 1980, many changes and variables which make many situations and skills which the life is suitable in war and conflicts times. That’s values like traditional and ordering, traditionalism mean the conservation about values s and tradition which society adopted its. The Iraqi society suffering from many changes since 1980-2003, the consequently of that’s changes make Iraqi citizen more interested about luxury needs like clothes, while decreasing the interested about liberty of thought, beauty, show evidence of identity, and openness of mind. The processing of values changes associated with political behavior of Iraqi people which lead to weaken o
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The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.
The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting
The
... Show MoreArtificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi
... Show Moreالملخص - يهدف البحث الحالي الى تعرف اتجاهات مدرسي ومدرسات المدارس الثانوية نحو التربية الجنسية والتعرف على اثر متغير الجنس (ذكور، إناث) في تكوين اتجاهات تدريس التربية الجنسية في التعليم - الثانوي فضلاً عن تعرف التطبيقات التربوية للتربية الجنسية في المدارس الثانوية ، إذ ان التربية الجنسية واحدة من أهم فروع التربية في الإسلام , وهي ذات أهمية في نشر الوعي الديني والصحي والتربوي والاجتماعي والثقافي في المجتمع
... Show MoreThe interior spaces represent a true reflection of the concepts and values of humanity and requirements; were interested in current research ongoing changes that have occurred in those human values and requirements over time, even pat each time warp its values and its own requirements. Those changes, which receive Bdilalha the spaces linked by a renewal which guarantees the interior design of the spaces of sustainability and bio-coordinated. Launched search from an initial perception that those associated with the changes of the spaces through time that have not been subject to examination and supervision, they will constitute a continuing threat of losing the ties with the past under the pretext of modernization and mo
... Show MoreThe formal integration of the interior spaces in general and the commercial spaces of the watch shops in the large commercial centers in particular is the goal that the designers aim to reach in order for the interior space to become successful in terms of the design idea and its characteristics. Implementation mechanism. One of the reasons for achieving formal integration in the interior spaces of watch shops is the requirements of the design that must be available in these spaces to reach a state of formal integration between the interior and the exterior so that the space becomes fully integrated in all respects. Because of the aforementioned reasons for dealing with the research, through four chapters: The first chapter included the
... Show MoreConstruction projects have become a changing dramatically in recent decades and that the goal of the beneficiaries of the implementation of structural project is to complete the work with less time and within the cost of the specific and the best possible quality may sometimes happen that highlights the importance of time on the rest of the items at the implementation of projects for various reasons, including the need to use the project as soon as possible possible change rapidly to customer's requests, but the high cost of the project represents the biggest obstacle for entrepreneurs with its effects on the quality and the time workers, and is a measure of those elements in monetary terms is the key to integration between them, so the
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This study aims to identify the empathy of University Students, as well as the significant differences in sympathy in terms of gender and specialization. To achieve the aims of the study, a scale of empathy was administered to a sample of (450) students collected randomly from Baghdad university. The results showed that the study sample has a level of empathy. There is a significant difference between males and females in empathy, in favor of the female students. There is no significant difference in empathy in terms of specialization (scientific, humanities), and the interaction between males and females. The study came out with a number of recommendations and suggestions.
The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz
... Show Moreفقد تناولت في موضوعي هذه الآية الكريمة فقد جاء في هذه الآية تعليم من الله عز وجل لرسوله (ص) فلكل داع الى الله من أمته, اسلوباٌ يدعوا به الناس ومحاجة الكافرين بالقرآن, وفيها بيان من الله عز وجل بأنه سيري الناس في المستقبل بعض آياته في كونه, وهي آيات دالات على أن القران حق منزل من عند الله جل جلاله, وليس من وضع البشر, فالناس عاجز عن معرفة الآيات الباهرات التي سيريها الله عز وجل للناس في كونه , وقد أخبرهم عنها في القرآ
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