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Throughput Accounting and its role in supporting and achieve competitive advantage
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Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up with the great development witnessed by the world and of the phenomenon of globalization and integration into the global economy and the policies of opening up and liberalization of markets in addition to the tremendous developments in information and communication technology requirements. So it come under systems of traditional cost accounting for many of the criticisms that revolve around the inadequacy of these systems developments and transformations taking place in the modern industrial environment and the consequent need to make fundamental changes in the costs of systems management and accounting in order to fit the competitive environment in order to support the economic capacity and improve production efficiency. In response to all this it emerged the concept of accountability for achievement and who tried to provide a new concept of cost and different from the traditional concept of a standards development related thereto and to try to introduce new concepts are simple and easily reached is viewed as the  cost of raw materials only variable element and deal wages as a single fixed cost elements.

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Publication Date
Sat Mar 21 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Hosting Events and its Positive Impact on the City
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Abstract : This research is a field study of international cities that hosted various events of which (Sports, Exhibitions, Scientific, Cultural) and other events, these positive impacts on the city driven by such hosts were identified. The research goal was to support hosting events to improve the hostess city and to draw future plans for further developments and to invest event’s hosting to strengthen the city’s value according to a strategic vision that looks for the future the most important conclusions are Entering events hosting is a part of urban development strategies and The most important recommendations are coordination between hosting event activities and its facilities with the infrastructure structure of the host city, its

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Family violence: Causes and its effects - Analytical social study
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The aim of this study is to investigate the main causes of the family violence and its
social effects.
The study reveals that main factors causes of the violence are interaction between
multi-factors.
The study shows that the poverty, low educational level, house crowded, large family
size, all of these variables causes of the violence, and then causes of family disorganization
and juvenile delinquency.
The study contain of three sections:
First: Focused on the causes of the violence.
Second: The interaction between multi factors.
Third: Social effects of family violence.

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" The role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance "
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Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

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Publication Date
Thu Dec 19 2019
Journal Name
Opicon
The Role of Total Quality in Increasing the Productivity of Wheat and Barley Crops and Reducing Costs Using Modern Irrigation Methods in Iraq
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Most of the world is seeking attention to the agricultural sector, which occupies a distinguished economic center, including Iraq, it is no wonder that the focus is on this sector, especially in developing countries. Descriptive analysis of the sample tables of wheat and barley crops in Iraq showed that adherence to the principles and rules of total quality, including modern irrigation methods (irrigated) has a significant impact in increasing productivity, reducing costs and improving quality compared to traditional irrigation methods, so it became necessary to take agricultural economic units All procedures and means that will help in the application of the rules of total quality to promote the reality of wheat and barley cultivation in I

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Publication Date
Thu Mar 19 2015
Journal Name
Spie Proceedings
Role of testosterone in resistance to development of stress-related vascular diseases in male and female organisms: models of hypertension and ulcer bleeding
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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Higher education in Iraq : its process and features of development during the period of 1932 A.D – 1958 A.D
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In order to specify the features of higher education process and its quantitative and qualitative development in Iraq ; one should look back at its historical process and the need of interesting with it .

Accordingly , there will be a chance for verifying the demand of the Iraqi society according to the political , social , and cultural changes especially  during the national governance (1932 – 1958 ) .

For depicting the most important quantitative and qualitative development of this kind of education the period of 1932 -1958 , and since there is no previous study that tackled this topic , here comes the need of writing this paper .

After historical

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment
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Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

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Crossref
Publication Date
Mon Nov 17 2025
Journal Name
Modern Sport
Administrative Skills and Their Role in Distinguishing the Institutional Performance of Directors of Sports Activity in Iraqi Universities
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The research aims to identify the administrative skills and their role in institutional performance, and used the descriptive approach in a survey style and correlational relations to suit the nature of the problem to be studied.The research community was identified with the directors of sports activity in the Iraqi universities in a deliberate manner, and their number is (134) directors, where two scales (administrative skills and institutional performance) were used and the two scales were distributed to the above-mentioned sample in order to obtain answers that meet the required and representative sample of the community on the day 3/12/2021. The answers to all the statements were completed and after processing the results statistically

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Publication Date
Mon Jan 01 2024
Journal Name
Corporate And Business Strategy Review
The role of governance mechanisms in trust-building strategies: A comparative analytical study in public and private banks
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The study aims to build a model that enhances trust-building for public and private banks to compare and determine the significant differences between public and private banks, by testing the impact of governance mechanisms (transparency, accountability, justice, independence, and social responsibility) (Agere, 2000) on trust-building strategies (trust and trust building, people management, work relations, training and development, leadership practices, and communications) (Ngalo, 2011; Stone et al., 2005), to indicate the level of employees’ awareness of the theoretical contents of the two variables and their importance to banking work, with the aim of improving performance. The main question is the role of governance mechanisms

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Publication Date
Sun May 01 2022
Journal Name
World Economics & Finance Bulletin
PLANNING BUDGETS AND THEIR ROLE IN CONTROLLING COSTS ELEMENTS APPLIED RESEARCH IN THE GENERAL COMPANY FOR FOOD PRODUCTS
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Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

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