Preferred Language
Articles
/
jeasiq-1417
تحليل ربحية الزبون
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Semi-Analytical Assessment of Magneto-Hydrodynamic Nano-Fluid Flow Jeffrey- Hamel Problem
...Show More Authors

In this paper, analyzing the non-dimensional Magnesium-hydrodynamics problem Using nanoparticles in Jeffrey-Hamel flow (JHF) has been studied. The fundamental equations for this issue are reduced to a three-order ordinary differential equation. The current project investigated the effect of the angles between the plates, Reynolds number, nanoparticles volume fraction parameter, and magnetic number on the velocity distribution by using analytical technique known as a perturbation iteration scheme (PIS). The effect of these parameters is similar in the converging and diverging channels except magnetic number that it is different in the divergent channel. Furthermore, the resulting solutions with good convergence and high accuracy for the d

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A comparative study of stylistic kriging and Co - kriging Multivariate on the barley crop in Iraq
...Show More Authors

  This paper deals  the prediction of the process of  random spatial data of two properties, the first is called  Primary variables  and the second is called secondary  variables ,   the method  that were used in the  prediction process for this type  of data is technique Co-kriging  , the method is usually used when the number of primary variables  meant to predict for one of its elements is measured in a particular location a few (because of the cost or difficulty of obtaining them) compare with secondary variable which is the number of elements  are available and  highly correlated with primary variables, as was the&nbs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Integration of international issues in Saudi social studies and citizenship books in the light of international education principles
...Show More Authors

The study aimed to reveal the level to which the international issues are integrated into the books of Saudi public education social studies and citizenship in the light of the principles of international education, and to know the level of continuity and integration of these issues in the books, to build a range and sequence matrix of international issues through it. The study followed the descriptive and analytical method that used the content analysis card as a tool for study when the tool achieved the necessary validity and reliability characteristics. The data of this study has been processed using the SPSS statistical program according to a set of appropriate methods of descriptive and inferential statistics.

 The resu

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
COVID-19 Diagnosis Using Spectral and Statistical Analysis of Cough Recordings Based on the Combination of SVD and DWT
...Show More Authors

Healthcare professionals routinely use audio signals, generated by the human body, to help diagnose disease or assess its progression. With new technologies, it is now possible to collect human-generated sounds, such as coughing. Audio-based machine learning technologies can be adopted for automatic analysis of collected data. Valuable and rich information can be obtained from the cough signal and extracting effective characteristics from a finite duration time interval that changes as a function of time. This article presents a proposed approach to the detection and diagnosis of COVID-19 through the processing of cough collected from patients suffering from the most common symptoms of this pandemic. The proposed method is based on adopt

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Analytical Study of the Content of Social and National Studies Textbooks of the Middle Stage in Kingdom of Saudi Arabia in the Light of the Values of Social Peace
...Show More Authors

This study aimed to reveal the extent to which the values of social peace are included in the content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia. To achieve this goal, the researcher used the descriptive analytical approach. The study sample consisted of all developed social and national studies textbooks of the middle stage in kingdom of Saudi Arabia in first and second semester of student books in edition of 1439-1440. The study tool was the analysis card. The study reached the following results: 1-The content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia as a whole included (38) social peace values of total (40) values, corresponding to the inclusio

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Analysing Iraqi Railways Network by Applying Specific Criteria Using the GIS Techniques
...Show More Authors

The railways network is one of the huge infrastructure projects. Therefore, dealing with these projects such as analyzing and developing should be done using appropriate tools, i.e. GIS tools. Because, traditional methods will consume resources, time, money and the results maybe not accurate. In this research, the train stations in all of Iraq’s provinces were studied and analyzed using network analysis, which is one of the most powerful techniques within GIS. A free trial copy of ArcGIS®10.2 software was used in this research in order to achieve the aim of this study. The analysis of current train stations has been done depending on the road network, because people used roads to reach those train stations. The data layers for this st

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Sun Oct 01 2017
Journal Name
ألوان - للطباعة والنشر والتوزيع
الاحصاء المالي - الطبعة الأولى
...Show More Authors

أن صفة التغير المتسارع في نمط الحياة ولّد مبدأ اللايقين عند إتخاذ القرارات المالية لأي ظاهرة عموماً أو نشاط إقتصادي على وجه الخصوص. وهذا يتطلب الأستعانة بالأدوات الأحصائية كمنهج علمي يساعد في وصفها وتحليلها كمياً ومن ثم التنبؤ بها مستقبلاً كمحاولة لسبر غور اللايقين الذي يكتنف المستقبل كمجهول يتوجس منه الجميع. وقد أصبح متخذ القرار الأستثماري أو صاحب رأس المال وغيرهما من المضاربين والمتعاملين في الاسواق الما

... Show More
Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Planner And Development
Alternative development in the proposed model of the Strategy for Empowerment and Spatial Sustainable Development/ Baghdad Governorate Council as a case study
...Show More Authors

This research mainly aims to analyze local development strategy in Baghdad Governance, build the Strategic Model based on the study area's spatial interaction, and achieve the Trinity of Excellence based on the global model of excellence.

           This research applied SWOT strategic analysis for the strengths and weaknesses of the internal environment and opportunities and threats of the external environment for the provincial council. In conclusion, the research specifies appropriate alternatives and choosing the best in line with the reality of the Baghdad Provincial Council. Also, the strategic goals in the national plan and the spatial interaction of the development goals,

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
A Theoretical Investigation of Chemical Bonding of a Heterometallic Trinuclear Cluster Containing Iridium and Ruthenium: [(Cp*Ir) (CpRu)2 (μ3-H) (μ-H)3] by QTAIM Approach
...Show More Authors

  Numerous integral and local electron density’s topological parameters of significant metal-metal and metal-ligand bonding interactions in a trinuclear tetrahydrido cluster [(Cp* Ir) (Cp Ru)23-H) (μ-H)3]1 (Cp = η5 -C5Me5), (Cp* = η5 -C5Me4Et) were calculated and interpreted by using the quantum theory of atoms in molecules (QTAIM). The properties of bond critical points such as the delocalization indices δ (A, B), the electron density ρ(r), the local kinetic energy density G(r), the Laplacian of the electron density 2ρ(r), the local energy density

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
A Posteriori L_∞ (L_2 )+L_2 (H^1 )–Error Bounds in Discontinuous Galerkin Methods For Semidiscrete Semilinear Parabolic Interface Problems
...Show More Authors

The aim of this paper is to derive a posteriori error estimates for semilinear parabolic interface problems. More specifically, optimal order a posteriori error analysis in the - norm for semidiscrete semilinear parabolic interface problems is derived by using elliptic reconstruction technique introduced by Makridakis and Nochetto in (2003). A key idea for this technique is the use of error estimators derived for elliptic interface problems to obtain parabolic estimators that are of optimal order in space and time.

View Publication Preview PDF
Scopus (11)
Crossref (9)
Scopus Clarivate Crossref