The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refinery in the Midland Refineries Company was selected as a sample for the research. The most important recommendations are the need for the company's management to adopt the process of spreading awareness and the philosophy of the popular culture of the concept of accounting for resource consumption to provide conviction and acceptance for its implementation by employees, as well as including comprehensive and adequate analysis of internal and external environmental factors in all activities of the company at the administrative and organizational levels.
The development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i
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The main target of this paper is to determine the optimum time for preventive maintenance on machines. Tow methods has been implemented estimating the optimum time duration for preventive maintenance . the first techniques use scheduling depending on data concerning the machine maintenance cost and halted cost from the production reach to the optimum time for maintenance which reflect the minimum cost. Where as the second techniques depends on reability function to estimate the optimum duration time which reflect the minimum cost. The tow techniques above by which we count on in fixing the preventive maintenance both give same result . we also prove that the scheduling method best than the reability function .
This study examines the role played by the Iraqi media in promoting the values of citizenship and the dimensions of the various sectors of Iraqi society, an important segment namely university youth section.
The study intended to identify “the role of the Iraqi media organizations in promoting The sense of citizenship among young Iraqi university”, through: -
1. Identifying the most important Iraqi media, which works to promote the dimensions of citizenship and values.
2. To identify the extent of the contribution of the Iraqi media in promoting citizenship in dimensions (patriotic belonging, legal, political, economic, social, cultural).
The study provided a set of hypotheses, namely:-
This letter dealt with one of the most prominent verbal and contractual issues, which are the similarities of the legal texts, or the so-called news features. The scholars differed as to their interpretation. Most of the verbal schools went on to interpret these texts in a valid interpretation according to the data of the Arabic language, in order to preserve them from the divine self's pronouncement of similar creatures, while we find that the ancestors kept it on its surface with delegating its meanings to God Almighty. This is what Burhan al-Din al-Kurani suggested in this letter, declaring his total rejection of interpretation.
Shapes have differed in terms of their temporality, tools, technical variations, aesthetic functions and dimensions. The beginnings started with manual primitive techniques that have played an a significant artistic role in the ancient civilizations, then developed with the technological development and the digital technologies that encompassed various programs and specialist means in the graphic design, so that its visual outputs in the textbook that is considered a communication means that has an effect and attracts the recipient. That is what made the researcher search and investigate this topic describing the research problem as follows: What are the shapes as alternatives to the words in the design of the textbook? The research obje
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Purpose :This study seeks to provide the point of view stands on the marketing performance of the banks in the context of Dynamic Equilibrium of marketing. It aims to develop a prototype of measuring marketing performance under the umbrella of marketing dynamic prototype, embodied of the strategic alliance and competition, and the laws and legislation, and to explore any of the dimensions more effective in achieving performance. This study aims to discusses the importance of the Dynamic Equilibrium of marketing and it role in achieving the marketing performance <
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The purpose of this research is to identify
the effect of the translation of poetic poem into an artistic picture in the achievement of retention among fifth grade students.
In order to verify the research goal, the first two hypotheses were determined. There are no statistically significant differences between the average scores of the experimental group who study (according to the technical picture) ) And the control group (according to the traditional method of art education) at the level of significance (0,05). The second is that there are no statistically significant differences between the average of the experimental group who study (according to the technical picture) and the control group who study (On According to the trad
The research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply
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The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s
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The monthly time series of the Total Suspended Solids (TSS) concentrations in Euphrates River at Nasria was analyzed as a time series. The data used for the analysis was the monthly series during (1977-2000).
The series was tested for nonhomogenity and found to be nonhomogeneous. A significant positive jump was observed after 1988. This nonhomogenity was removed using a method suggested by Yevichevich (7). The homogeneous series was then normalized using Box and Cox (2) transformation. The periodic component of the series was fitted using harmonic analyses, and removed from the series to obtain the dependent stochastic component. This component was then modeled using first order autoregressive model (Markovian chain). The above a
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