As material flow cost accounting technology focuses on the most efficient use of resources like energy and materials while minimizing negative environmental effects, the research aims to show how this technology can be applied to promote green productivity and its reflection in attaining sustainable development. In addition to studying sustainability, which helps to reduce environmental impacts and increase green productivity, the research aims to demonstrate the knowledge bases for accounting for the costs of material flow and green productivity. It also studies the technology of accounting for the costs of material flow in achieving sustainable development and the role of green productivity in achieving sustainable development. According to the study, material flow cost accounting technology contributes to green productivity by lowering energy and material consumption, which lowers costs and improves quality during production. This, in turn, leads to higher levels of environmentally friendly, customer-satisfied, and sustainable development productivity.
The Iraqi outfit is characterized by special features and identity that are closely related to the traditions, customs, religious and social beliefs and other references of the Iraqi environment and its factors affecting the individual and society. Every place in Iraq has its own uniform, which differs in terms of its artistic, aesthetic and functional components from place to place.
The abaya, especially worn by women, is especially distinct in terms of the design of the uniform, the nature of the cloth made of it, as well as the color of the abaya, which is dominated by black in most designs. The Dar Al-Taros Center and Textile Research initiated the construction of theoretical and practical bases in the design of contemporary
... Show MoreThe problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c
... Show MoreThe current research aims to identify 1) the differences of emotional stability development level according to the variable of age; and 2) the differences of emotional stability development level according to the variable of gender (male, female). This study employed a descriptive approach, whereby a total of 165 primary and secondary school student was randomly selected from the directorate of AL -rusafa side (1st rusafa) of Baghdad province to constitute the sample of the study. The questionnaire was created based on the previous testes and studies that are relevant to emotional stability, and all its psychometrics features were examined. The researcher analyzed the data using SPSS statistic
... Show MoreThis paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.
Diabetes imposes a substantial public health burden; according to the International Diabetes Federation, there were about 3.4 million diabetes related deaths worldwide in 2024, and in Iraq, the Federation reports that one in nine adults lives with diabetes in 2024, with 14,683 adult deaths attributable to diabetes and a total diabetes related health expenditure of 2,078 million United States dollars. The dataset analyzed in this study contains 1,000 records collected in 2020 from two Iraqi teaching hospitals and includes multiple clinical and laboratory measurements with three outcome classes, namely Non diabetic, Pre diabetic, and Diabetic, with a low prevalence of the Pre diabetic class and an imbalanced overall class distribution; the da
... Show MoreA field experiment was conducted during the agricultural season 2017-2018. In the research station of the Ministry of Agriculture AL Rasheed side, and within the activities and researches of the national program to develop wheat cultivation in Iraq, Two factors were experienced in the cultivation of wheat, The first factor is the method of cultivation of five treatments were used: : Treatment of the cultivation of wheat in the plots (B), Treatment of wheat crops on bed with 50 cm width (S1), 60cm (S2), 70cm (S3) and 80cm (S4), The second factor is irrigation levels depletion of 40, 60 and 80% of available water coded as W1, W2 and W3, respectively, The experiment was designed under randomized complete block design (RCBD) with three replicat
... Show MoreThe research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i
... Show MoreThe research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So, the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs in the laws and regula
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