Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

Many water supplies are now contaminated by anthropogenic sources such as domestic and agricultural waste, as well as manufacturing activities, the public's concern about the environmental effects of wastewater contamination has grown. Several traditional wastewater treatment methods, such as chemical coagulation, adsorption, and activated sludge, have been used to eliminate pollution; however, there are several drawbacks, most notably high operating costs, because of its low operating and repair costs, the usage of aerobic waste water treatment as a reductive medium is gaining popularity. Furthermore, it is simple to produce and has a high efficacy and potential to degrade pollu

Combining ultrasonic irradiation and the Fenton process as a sono-Fenton process, the chemical oxygen demand (COD) in refinery wastewater was successfully eliminated using response surface methodology (RSM) with central composite design (CCD). The impact of two main influential operational parameters (iron dosage and reaction time) on the COD removal from wastewater generated by an Iraqi petroleum refinery facility was explored. Removal of 85.81% was attained under the optimal conditions of 21 minutes and 0.289 mM of  concentration. Additionally, the results revealed that the concentration of has the highest effect on the COD elimination, followed by reaction time. The high R² value (96.40%) validated the strong fit of the mo

Background: Sinusitis is an inflammatory condition that affects the mucous membrane lining the airways. Chronic rhinosinusitis and acute rhinosinusitis are the two types. Rhinosinusitis is characterized by facial pain, congestion, and headache. Due to the widespread prevalence of sinusitis, there must be an evaluation of the case because the diagnoses are more serious in the advanced stages of the disease and impact the outcome of care. Objectives: The objective of this study was to conduct a literature evaluation of chronic and acute rhinosinusitis, risk factors, symptoms and signs of sinusitis, diagnostic, sinusitis treatment, and antibiotic treatment, as well as new databases. Conclusion:

The undertaken study includes investigating the performance and effluent characteristics of the treatment plant of Al-Doura refinery. Influent concentrations for some important contaminants, which are TDS, oil and grease, TSS, COD, BOD, and turbidity were 2595 mg/L, 13934 mg/L, 466.45 mg/L, 2538.9 mg/L, 1739.2 mg/L, and 89.18 NTU, respectively, while the effluent concentrations were 1337.8 mg/L, 0.53mg/L, 21.7mg/L, 25.45 mg/L, 17.81 mg/L, and 7.08 NTU, respectively, giving removal efficiencies of 44.47%, 99.99%, 94.4%, 98.96%, 98.96% and 92.05%, respectively. All these results indicate that Al-Doura wastewater treatment plant was efficient in removing contaminants according to Iraqi and EPA specifications. Hence, the second part of this

The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

The aim of this research is to know how business organizations achieve competitive advantage ,and make it sustainable through constructing a green strategy ( friend to environment) which is reflected on sustaining their competitive advantages .The problem of this study is presented through trying to answer many thoughtful questions, the most important of them are: 

1-Can business organizations today make green strategies supporting their competitive advantage?

2-Is there a framework or mechanism could be depended on by business organizations to manage strategic risks of losing their competit

Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

Recently, there has been a major trend towards environmental issues and concern for the green product because traditional products cause serious environmental impacts such as reduced resources, global warming, energy consumption, emissions and other environmental damage. Under these developments, economic units are looking for cost-effective technologies that reduce the cost of a green product that has four main dimensions: reducing energy, reducing resource consumption, preventing pollution, and using renewable energy while not compromising quality and satisfying customers in order to enhance competitive advantage.

This research will address one of the most important cost-effective green technologies, Gr