Preferred Language
Articles
/
jeasiq-1796
The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*
...Show More Authors

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduce the costs and thereby increase the profits. As well as achieving a market share compared to economic units operating in the same sector.

This study seeks to apply the method of reducing the manufacturing factory overhead costs through the use of time-driven activity-based costing. The aim of the research is to use this technique and to determine the effect of this method in measuring the profit persistence of the company. The traditional method used in the company the research sample to determine the indirect costs and the extent of its impact on the measurement of the profit persistence, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies, so, the research problem was that the traditional method used by the company the research sample in determining manufacturing factory overhead costs is not fair and objective as it builds the actual basis for determining manufacturing factory overhead costs at the level of the factory as a whole. Consequently, it does not represent cost-effective information that reflects the cost-effectiveness of the plant in the sample of the research and in a manner that affects the profitability of the company the research sample and thus in measuring the profit persistence.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of service quality on University services Demand: Applied research at private Dijlah University
...Show More Authors

One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Feb 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Cost and Quality of Documentary Credit in achieving the Competitive Advantage in Banks: An Applied Research in North Bank for Finance and Investment and The United Bank for Investment
...Show More Authors

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Welding Heat Input on the Microstructure, Hardness, and Impact Toughness of AISI 1015 Steel
...Show More Authors

In the present study, MIG welding is carried out on low carbon steel type (AISI 1015) by using electrode ER308L of 1.5mm diameter with direct current straight polarity (DCSP). The joint geometry is of a single V-butt joint with one pass welding stroke for different plate thicknesses of 6, 8, and 10 mm. In welding experiments, AISI 1015 plates with dimensions of 200×100mm and edge angle of 60o from both sides are utilized. In this work, three main parameters related to MIG welding process are investigated, which are welding current, welding speed, heat input and plate thickness, and to achieve that three groups of plates are employed each one consists of three plates. The results indicate that increasing the weld heat input (t

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Probability of Implementation Some Rules of Process Organization –Study of the Production Air-cooler engines
...Show More Authors

This research is Interested in how the performance and implementation of factory production engine coolants of the General Company for Electrical Industries of its work, and to facilitate the flow of the decisions of senior management and access to all configurations, to ensure differentiation desired and reduce lost sales, resulting from poor scheduling of operations through the application of certain rules of scheduling operations in the production plant Engines Air-cooler, the objectives of research in identifying the best base and working to reduce the time and cost of Same Rules of Process which are considered the most influential of any organization and thr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Customers emotional blackmail and reduce it the new product- study of the opinions of a sample of customers who deal with peak economy for household items in najaf al Ashraf
...Show More Authors

The challenges facing today's multi-customer and this is due to the multiplicity of products and speed in launching new products so search came to reveal the  reveal the of the new product classification standards through a relationship (good products, low interest products, useful products and products desired) and the customer emotionally blackmail through deportation (fear, obligation and guilt). dentified the problem of the research in several questions focused on the nature of the relationship between the variables of research, and for that outline supposedly to search it expresses the head of one hypothesis and branched out of which four hypotheses subset, but in order to ensure the validity of the ass

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Impact of the global financial crisis on the efficiency of activity of the Iraqi Stock Market, "An Empirical Study for the period 2006-2008”
...Show More Authors

Abstract
  financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.

the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
...Show More Authors

This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Operations management strategies and its impact on customer delight / exploratory study in factory (Al kanz)
...Show More Authors

Purpose – measure the relationship between operation management strategies as an independent variable on the customer's delight as an approved variable.

Design/methodology/approach – The research sample vocabulary included sales representatives and customers of the researched markets at a rate of (100%). The recovery rate is (95) Customers and (95) delegates for the products for the factory in neighbourhood (Banooks and Karrada ) regions were randomly chosen from an open community in these two residential areas. Statistical methods were used (arithmetic media, standard deviations, t-test,  correlation coefficient (Horst), simple regression analysis).

Findings – The people in charge of the factory management nee

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF TARGET COST MANAGEMENT APPROACH IN REDUCING COSTS FOR THE ACHIEVEMENT OF COMPETITIVE ADVANTAGE AS A MEDIATOR: AN APPLIED STUDY OF THE IRAQI ELECTRICAL INDUSTRY
...Show More Authors

Scopus (21)
Scopus
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Job satisfaction and its relation to the effectiveness of performance: Applied research on a sample of employees in the Federal board of supreme Audit
...Show More Authors

The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

... Show More
View Publication Preview PDF