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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
Mon Jun 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The scientific approachs of measuring human capital under accounting intellectual capital and the suggested procedures for application in the knowleged units
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The most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circum

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The effectiveness of prediction and clairvoyance and its functions in the inner space
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The research dealt with the effectiveness of prediction and foresight in design as a phenomenon that plays a role in the recipient's engagement with the design, as it shows the interaction between the recipient and the interior space. The designer is keen to diversify his formal vocabulary in a way that secures visual values that call for aesthetic integration, as well as securing mental and kinetic behavioral understanding in the interior space.
As the designer deals with a three-dimensional space that carries many visual scenes, the designer should not leave anything from it without standing on it with study and investigation, and puts the user as a basic goal as he provides interpretive data through prediction and foresight that le

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Philosophy of values and its epistemological representations in industrial product design
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The research dealt with the concepts of the philosophy of values ​​and its epistemological variables according to specific propositions represented in their scientific approaches to value theory in the field of industrial design. As the epistemological propositions of the theory of values ​​were dealt with based on the epistemological fields that dealt with the concept and what values ​​are, starting with the modernist propositions and postmodern, passing through the propositions of sociological and psychological thought, which was a prelude to extracting the concepts of value theory and adopting it in the field of industrial product design. The epistemological approaches to value theory in industrial product design were repr

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Publication Date
Sun Mar 30 2025
Journal Name
Modern Sport
The Effect of Using Competitive Challenge Games in Improving the Performance of Some Complex Offensive Skills at the Ages of (10–12) Years
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One of the contemporary trends in education and training is the use of educational, competitive and digital games, because one of the most important goals of games is (motivation and challenge). Thus, it ensures the expected reaction from the recipient’s interaction with the game, so we seek his interaction with the content he receives. It is no secret that games distance him from boring content and introduce him to the world of motivation by integrating them with magical elements that make an attractive and desirable game. Naturally, in the case of stimuli and motives that activate the recipient within the context of the educational process procedures, the return is high and especially enjoyable. The aim of the research is to pre

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Customer Satisfaction... New Accounting Revolution
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During the ongoing economic revolutions of the economic There is a new economic revolution is emboded by upseting the balances of prevailing classic ideas and refusing axioms considered postulates which were not touched including, for example, the theory of ( supply and demand) espoused by (Adam Smith and Marshall and others ) that assumes the existence of a strong relationship between the supply of goods and services and the demand for them, in the light of successive economic developments, considerable technological progress and the information revolution of the complex telecommunication network led to a serious shift of this theory and the emergence of a new theory called (market economies) turned the traditional scales of production,

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
John Tyler and his Role in the America Domestic and Foreign Policy (1841-1845)
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The current paper highlights an important character represented by the American president John Tyler 1841 – 1845, who is considered the tenth American president. The importance of this paper lies in identifying his personality in terms of his upbringing and the political activities he practiced before assuming the presidency and his most significant internal achievements, which showed his decisions as a president. He was fully prepared to support national policies since they do not exceed the authorities of the states. With his achievements in the foreign policy, he was capable to draw and define the features of the American foreign relations that were in harmony with the general situation in the United States of America at that time.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of the Inspiring leadership to Achieve Organizational health in the Iraq Organization Field research in the Iraqi Ministry of Culture
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The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research,  as well as the extent of the influence of the inspirational variable as an independent variable in the  organizational health variable as a variable in its three  physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the  performance of e

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The concept of peaceful coexistence and its obstacles in Iraq
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This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

 

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Reading in the Scenery of the performance and its developments
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The importance of this research in studying the actor life existence on the stage through the performance art;where as all the literary theatrical dimensions didn't ignore the importance of the actor's performance.
So, it is shed a light on the nature of the scenery in the actor's performance and what its representations in the temporary directions ……..
The research set off from the imitation as a human instinct to the performance of the actor in post-modernity theater; so the researcher found that there is a question must be answered which is :Is the actor live a regression state in his theatrical performance ,or that the performance of the actor connect with collective conscience of human being which is repeated in certain

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Westernization in the sciences of rhetoric, its beginnings and development
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Research summary

 


Westernization is a term not familiar to our scholars at the beginning of the emergence of translation from Western literature, sciences and arts in its detailed form now.

Westernization was not an issue that those Greeks, Persians, Romans, Indians and others worked on translating those sciences and cultures. Rather, it was a process of transferring a new philosophy and logic that had not been previously seen by the Arabs, so they were affected by it in a strange way, to the point of fascination by some of them. For this reason, this research came to clarify these issues and address them within the scientific methodology.

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