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jeasiq-1058
Value engineering and process re-engineering and their role in reducing costs
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تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد مفهوماً جديداً هو (الانتاج من اليد الى الفم)، وان مفاهيم الكلفة والتسعير تخلخلت وتقادمت بظهور فلسفة سوق المنافسة الحرة والعولمة، واصبح الزبون هو القاسم المشترك والاساس لنجاح كل المؤسسات او فشلها فإذا لم يرض الزبون بمنتج ما بسبب تغير اذواقه او ميله الاستهلاكي فلا فائدة من انتاج البضاعة حتى لو كانت بأساليب مثالية. وقد كان للتطورات التكنولوجية اثر كبير في السلع والمنتجات فظهور منتجات جديدة في السوق يؤدي الى تزايد الطلب على سلعة معينة، وتخفيض الطلب على سلعة اخرى. ولذلك فقد ظهرت مسألة خطيرة في هذا المجال وهي الاندثار بالتقادم او ما يسمى بالاندثار التقني. فالقفزة النوعية تتمثل في ان هذا الاندثار يؤدي الى صرف مبالغ هائلة في موضوع البحث والتطوير لغرض تصميم منتجات جديدة تساير اذواق المستهلكين، اذ اصبحت السلع تتقادم شهرياً او خلال مدد قصيرة.

ان الاساليب الادارية الحديثة دائماً تسعى للحاق بعجلة التقدم العلمي، فأوجدت نظريات ومفاهيم تتلاءم مع هذا التطور وكان لزاماًَ على المحاسبة- وخاصة محاسبة التكاليف والمحاسبة الادارية- تأطير هذه النظريات بما يخدم اهدافها.

ومن هنا جاءت مفاهيم هندسة القيمة وإعادة هندسة العمليات بوصفها احد ابرز الاساليب الادارية والتقنية الحديثة الملائمة لمواكبة التقدم العلمي والتغيرات في بيئة الاعمال لتحقيق الهدف الرئيس الذي تسعى اليه المؤسسات اليوم وهو تلبية متطلبات ورغبات الزبون من خلال تحقيق هدفي: تخفيض كلفة المنتج وتحسين قيمته لنيل رضاه، وهو المقياس الأساس لنجاح المؤسسات، ولذلك فإن هذا البحث يسعى الى بيان اهمية ودور الاسلوبين موضوعي البحث في تحقيق عوامل النجاح الأساسية للمنافسة حيث تعد هندسة القيمة اسلوباً مختلفاً في معالجتها للتكاليف المرتفعة للمنتج بتركيزها على تجزئة المنتج على وظائف ومكونات، ودراستها وتحليلها. اما أسلوب إعادة هندسة العمليات فركز على حاجة المنشآت الى تغيير عملياتها وانشطتها.

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Publication Date
Wed Apr 12 2023
Journal Name
Kurdish Studies
The Role of Human Values in the Islamic Educational System
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This research is an initial attempt to explore the reality of education and its concept in Islam, and to describe the presence of educational practices in the Arab-Islamic heritage. The importance of this research lies in addressing a set of important issues related to the contemporary Islamic educational system. The research revealed the extent of the need for authentic educational values that draw their reference from the origins of Islam, and it emphasized the analysis of the reality of education in the Islamic world and the identification of its problems and the finding of solutions through a quick and comprehensive look at the diverse contributions of Muslimthinkers to Islamic educational thought, and their active ro

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
The role of prophylactic antibiotics in nasal packing for epistaxis
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Background: This study is to evaluate the necessity of prescribing prophylactic antibiotics for nasal packing in spontaneous epistaxis. There are few published papers of infective complications in such patients.

Methods: This prospective study analysed 149 consecutive patients admitted to AL-Kindy teaching hospital with spontaneous, epistaxis, who underwent nasal packing  over 2 years period . in the first  year, 78 patients received prophylactic antibiotics , In the second  year 71 patients were not given prophylatic antibiotics.  Exclusion criteria included antibiotics prescribed for unrelated  pathology and post-operative epistaxis. Signs and symptoms of acute otitis m

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Publication Date
Fri Jan 01 2021
Journal Name
Review Of International Geographical Education Online
Role of ERP Systems in Improving Human Resources Management Processes
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This study investigates the role of Enterprise Resources Planning (ERP) systems in improving human resources management (HRM) processes. The rapid environmental changes led to increased demand on the ERP systems, which have changed the manual effort to technology-based processes, providing solutions focusing on the integration of all departments to achieve goals for the entire organization. HRM processes are mainly made up of two classes: strategic and operational HRM. An ERP system works to integrate both of them, making HRM processes more efficient, effective and feasible to provide support to the organization as a whole (inside and outside). In this article, a modest framework is proposed to describe HRM process integrity in relation to

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Scopus (5)
Scopus
Publication Date
Sat Jun 01 2024
Journal Name
Journal Of Scientific Development For Studies And Research
The Role of E-Learning in teaching the Arabic language to non- native speakers
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After the information revolution that occurred in the Western world, and the developments in all fields, especially in the field of education and e-learning, from an integrated system based on the effective employment of information and communication technology in the teaching and learning processes through an environment rich in computer and Internet applications, the community and the learner were able to access information sources and learning at any time and place, in a way that achieves mutual interaction between the elements of the system and the surrounding environment. After the occurrence of the phenomenon of Covid 19, it led to a major interruption in all educational systems that had never happened before, and the disrupt

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Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Digital Transformation in improving the quality of the internal Auditing improvement
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This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).

The results of the study showed that the use of digital transformation contributes to ensuring the quality of

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Publication Date
Sun Aug 18 2019
Journal Name
Political Sciences Journal
The impact of energy's policy in the strategy of restoring the Russian global role
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Abstract : This research has tackled about the role of Russia in the international policies which concerning with energy , So the most important states in the world that possesses huge energy resources to be more able in the control over the reality and future production programs and the distribution of global energy alike , the latter had effectively influence on the economic and developmental aspects within many countries in the world and its impacts on political decisions and perhaps effected too much in the dimensions of strategic policies . In this context of research , Russia has been developed a high energy policy of strategic planning in order to restoring Russia position and its global role by using its potential powerful streng

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Some Indicators of Learning Difficulties and their Relationship to the Self-Concept of Elementary School Students (Case Study)
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The aim of the research is to identify learning difficulties and their role in children's perception of self-concept. The researcher adopted the descriptive and analytical approach method in this study. A questionnaire was designed by the researcher to collect some related information such as biodata, family, health, diagnostic and behavioral patterns of the case. In addition, the researcher adopted the scale of learning difficulties for elementary school students prepared by Zaidan Ahmed Al-Sartawi (1995), the scale of student appreciation for the survey of learning difficulties for primary school students by Michael Best, which was translated to the Arabic language by (Saeed Abdullah Debis). The researcher adopted also the Self-Concept

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Publication Date
Tue Aug 08 2023
Journal Name
مجلة حمورابي للدراسات
adolescents exposure to the specialized satellite channel cartoon network and its relationship to their level of technological culture
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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Tacit knowledge of auditors and their reflection on the effectiveness of the performance to some inspectors general offices
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This research aims to find out the extent the reflection of tacit knowledge dimensions (experience, skill, intuition, the ability to think) on Organizational performance of the offices of inspectors general dimensions (internal processes, growth and learning the focus, the focus on the customer) and the measurement and analysis of the type of impact the tacit knowledge of auditors on performance Organizational in inspectors general offices, the research seeks to diagnose the extent of awareness of Office Management knowledge implicit and the attention span of the administration in determining levels and performance levels, and the resolution means the main information-gathering adopted by the researcher, which, as well as his exp

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Social support and their relationship to the quality of life of students of the College Education for Women
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The study is aimed at social support to the students of the College of Education for women (The research sample) and measuring the quality of life at students of the College of Education for women (The research sample) And to identify the relationship between social support and quality of life of students of the College Education for Women and research sample consisted of 200 students The adoption of the resolution as a tool for data collection and the most important results of the search results that the students of the College Education for Women have social support. In other words, parents and friends are supporting the students. The students have the quality of life any positive meaning to life and that when a person has a quality of

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