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تحليل ربحية الزبون
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المقدمة

ان الاهتمام الاساسي في طرق الادارة الحديثة ينصب على تحقيق رضا المستهلك او الزبون، والذي يشكل الاولية الاولى، فالزبائن يشكلون محور نجاح كل تنظيم، فعدد التنظيمات التي تستهدف استلهام التوجه من العملاء (Customer driven) كبيرة ومتزايدة.

المنظمات الناجحة (Prosper) تركز بشكل كبير على زبائنها في عملية صنع القرار، فالمحاسبون الاداريون فيها يعطون انتباهاً متزايداً لوضع ربحية الزبون، والذي يسجلون ويحللون ايرادات وتكاليف الزبون، فعند حصولهم على هذه المعلومات، فالمديرين يمكن ان يضمنوا ان مساهمة الزبائن واسعة (Sizably) بالمقدرة الربحية للمنظمة.

وفي حقيقة الامر ان تحليل ربحية الزبون هو نوع من انواع تحليل ربحية القطاعات (Segments Profitability) ، وتحليل المقدرة الربحية بحسب القطاعات يساعد المديرين بالوصول الى العوامل التي تقود اداء المنظمة.

وتبرز اهمية قياس وتحليل ربحية الزبائن بإعتبار ان الزبائن تعد احد الاصول الهامة غير الملموسة للمنظمة والتي يمكن لقرارات الادارة ان تضيف او تخفض من قيمتها، وبالتالي يجب التغلب على العوامل المؤثرة في القياس والتحليل، سواء كانت متعلقة بالايرادات او التكاليف لكل زبون، وكيفية تحديد موجهات التكلفة المختلفة لكل زبون من خلال استعمال التقنيات الحديثة للتتبع والاحتساب.

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Analyse des strategies argumentatives : Etude comparee des discours Sarkozy - Hollande
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    The argumentation find its origins in some conceptions laid by Aristote. A speaker always intends to influence his hearers to change their beliefs. Therefore, this study deals with texts of the political speech of the French presidents Nicolas Sarkozy and François Hollande in the treatment of argumentative strategies.

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Multi-level analysis applications in business studies
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The current research aims to provide a conceptual and applied frame  on the subject of multi- level analysis in the research of business administration. The research tries to address some of the problems that befall the preparation of research and studies at the Arab level and local level, where the unity of theory and measurement and analysis, as well as clarify  the various types of conceptual constructs and give researchers the ability to  distinguish different models related to the level of analysis. On the other hand, this research  provides an example of 

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
Geographical Analysis of Sanitation Workers in the Urban District of Kut
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Cleaning is one of the services provided by the state and its ad hoc institutions. Every developed country is clean due to the good planning and attention given to the staff of all municipalities and service institutions. Beside, the attention paid to this sector is considered one of the windows to maintain the states’ aesthetics. If janirtos stop disposing of all the discarded wastes, the result will be having big piles of waste, affecting accordingly the health and safety of its citizens and the aesthetics of the areas. The janitors and those responsible for them are tha staff that the state must take care of because of their importance to the state in general and to the province in particular. The importance of the research

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Design and Analysis of New Prosthetic Foot.
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There is a variety of artificial foot designs variable for use with prosthetic legs . Most of the design can be divided into two classes, articulated and non-articulated feet. one common non-articulated foot is the SACH . The solid ankle cushion heel foot referred to as the SACH foot has a rigid keel .

One key or the key factor in designing a new prosthesis is in the analysis of a patients response .

 This view is the most important because if the foot does not provide functional , practical or cosmetically acceptable characteristics the patient will not feel comfortable with the prosthesis , therefore design and manufacturing a new foot is essential, this foot made from polyethylene, its different shape and characte

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
ARZI KANBER HİKAYESİ'NİN IRAK TÜRKMENLERİ ARASINDA TESPİT EDİLEN YENİ BİR VARYANTI'NIN İNCELENMESİ ANALYZING A NEW TEXT OF " ARZO AND QENBER "TALE AMONG IRAQI TURKMENS
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Öz      

            Arzı Kanber/Kamber hikayesi Anadolu, Rumeli, Azerbaycan, Türkmenistan ve Irak gibi Türk dünyasının birçok yerinde birden fazla varyantı bulunan, çok sevilen ve yaygın olarak anlatılan aşk ve dramatik maceralı bir halk hikayesidir. Türk halk hikayelerinin en popüler olanlarından biri sayılan Arzı Kanber/Kamber hikayesi, Anadolu'nun birçok yöresinde bilinmesine rağmen Irak Türkmenleri arasında daha çok sevildiği ve yaygın olarak anlatıldığı tespit edilen birden fazla varyantından da görülebilir. Irak Türkmenleri arasında günümüze kadar hikayenin iki varyantı tespit edilmi

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Technical analysis of the salary scale for public sector employees
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            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

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Publication Date
Sat Dec 14 2019
Journal Name
Journal Of The College Of Education For Women
Analysis of the Structure of Scientific News Headlines in Online Newspapers
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Newspaper headlines are described as compressed and ambiguous pieces of discourse that represent the bodies of the articles. Their main function is to provide the readers with an informative message they would have no prior idea about. Ifantidou (2009) claims that the function of a headline is to get the readers’ attention rather than providing information because it does not have to represent the whole of the article it refers to. This paper aims at examining this hypothesis in relation to scientific news headlines reported by a number of news agencies. The paper follows Halliday (1967) information structure theory by applying it on ten selected headlines; each two headlines represent one scientific discovery reported by different new

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Analysis of the clause relations in the presidential presuasion in a war against Iraq
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
A Critical Discourse Analysis of the 2012 American Presidential Election Debates
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This study discusses the Critical Discourse Analysis of 2012 American Presidential Election Debate’. The researcher adopts a model proposed by Van Dijk’s (2006 d). Six ideological categories have been selected within the overall strategies of the ideological square are used. The categories are of three levels of discourse structure : (the meaning, the argumentation, and the rhetoric) .They have shown effective criteria for detecting the most disguised systems of racism and manipulation.

            Based on the analysis, it can be concluded that the elite discourses of candidates contribute to the reproduction of domination, Orientalism, and Islamophobia. This can be appl

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
A Crime Data Analysis of Prediction Based on Classification Approaches
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Crime is considered as an unlawful activity of all kinds and it is punished by law. Crimes have an impact on a society's quality of life and economic development. With a large rise in crime globally, there is a necessity to analyze crime data to bring down the rate of crime. This encourages the police and people to occupy the required measures and more effectively restricting the crimes. The purpose of this research is to develop predictive models that can aid in crime pattern analysis and thus support the Boston department's crime prevention efforts. The geographical location factor has been adopted in our model, and this is due to its being an influential factor in several situations, whether it is traveling to a specific area or livin

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