The research aims to evaluate the suppliers at Diyala general electric industries company conducted in an environment of uncertainty and fuzzy where there is no particular system followed by the company, and also aims to use the problem of traveling salesman problem in the process of transporting raw materials from suppliers to the company in a fuzzy environment. Therefore, a system based on mathematical methods and quantity was developed to evaluate the suppliers. Fuzzy inference system (FIS) and fuzzy set theory were used to solve this problem through (Matlab) and the problem of the traveling salesman in two stages was also solved by the first stage of eliminating the fuzzing of the environment using the rank function method, while the second stage used the method of the nearest neighbor to solve the traveling salesman problem (TSP) by drawing a path that facilitates the process of transporting raw materials in the least time where the programming (Winqsb) was used. The most important thing that was reached is the mechanism of evaluating the suppliers by giving a percentage to each supplier and also their ranking where the supplier (Japanese company) got the first place and it was (87.3) ... etc. The raw materials process was used in the least time and obtained at the lowest time of the transfer, which is 292 minutes
This paper develops a fuzzy multi-objective model for solving aggregate production planning problems that contain multiple products and multiple periods in uncertain environments. We seek to minimize total production cost and total labor cost. We adopted a new method that utilizes a Zimmermans approach to determine the tolerance and aspiration levels. The actual performance of an industrial company was used to prove the feasibility of the proposed model. The proposed model shows that the method is useful, generalizable, and can be applied to APP problems with other parameters.
The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role
... Show MoreIraq has witnessed development in many fields and the electricity production sector is one of the most important of these fields. This is attributed to the State’s philosophy in supporting this sector through the development of economic development projects to serve and raise the level of the Iraqi individual. Electricity production in Iraq is affected by many variables such as load growth, economic and financial conditions, planning, etc. All these led to a disparity in the production of electric power to cover the demand for energy. The paper deals with the electricity generation sector overview in Iraq, Analysis of the effects of variables on the implementation of power generatio
The corrosion of low carbon steel boiler tubes in demi water had been investigated. The purpose of this investigation was to determine the change produced in corrosion behavior of the carbon steel as a result of the specific presence of chloride and copper ions in the water under different temperatures. For low carbon steel experiments, the temperature was taken in three levels (125, 175, and 215°C) under about 27 bar pressure and 1500 rpm in autoclave. Using weight loss technique, the corrosion rate ranges from (85 to 789 gmd) for low carbon steel boiler tubes.
This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera
... Show MoreThis research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu
... Show MoreFuzzy orbit topological space is a new structure very recently given by [1]. This new space is based on the notion of open fuzzy orbit sets. The aim of this paper is to provide applications of open fuzzy orbit sets. We introduce the notions of fuzzy orbit irresolute mappings and fuzzy orbit open (resp. irresolute open) mappings and studied some of their properties. .
Abstract
This current study aims to know the characteristics of the doctors’ impact on success “doctors who work as managers specifically”.
The sample contains from (60) doctors work in the three hospitals in Baghdad, The data collected with questionnaire, the main personnel characteristics the desire to work as hospitals managers. The study contains three chapters. The first is to the theoretical, background. The second is methodology and the third is the data analysis and also explains the results and conclusions and the recommendations. Specification and characteristics manager in general hospitals
A survey Study in Al-Rusafa Health Directorate Hospitals
... Show MoreThe research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of their financial statements which are prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases. The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous studies, scientific &nb
... Show MoreStarting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on determining taxable income and affect tax revenue, as well as negati
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