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Using cleaner production costs to achieve sustainable competitive advantage
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Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in the aspect of applied research based on a set of means such as financial data, personal interviews and field visits. Fayd Al-Qassim Metal Industries Company, and the cooling product was chosen, which is one of the products of Fayd Al-Qassim Metal Industries Company, with the aim of improving its quality and enhancing its competitive position compared to similar products in the local markets and converting it from a traditional product to an environmentally friendly product in addition to the low cost. The researcher reached a set of conclusions, the most important of which is that the application of cleaner production and measuring its costs contribute to improving the quality of the product by reducing the pollutants caused by the product and replacing materials harmful to the environment and human health with other materials that are less harmful and polluting the environment and reducing the rates of damage as a result of excluding activities that do not add value to the product or the customer. It led to reducing the cost of the product, meeting environmental requirements, increasing productivity, improving the reputation and image of the economic unit, and achieving a sustainable competitive advantage.

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Critical Thinking Skills of A’Sharqiah University Students According to California Critical Thinking Skills Test and Its Relationship to Some Variables
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Abstract

The research aims to measure the level of critical thinking skills among students of A’Sharqiah University in the Sultanate of Oman, as well as identify the level of their availability based on the variables: gender, academic level, school year, cumulative average, and general diploma / high school ratio. The researchers used the descriptive approach. To achieve the objectives of the study, they used The California Test for Critical Thinking Skills Picture (A) after evaluation (Farraj, 2006). It was applied to a sample of (487) students from A’sharqiah University. The results of the study found that the critical thinking skills of A’sharqiah University students are below the educationally acceptabl

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
''The use of factor analysis to identify the leading factors to high blood pressure.''A field study in Baghdad hospitals
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Abstract :

    In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).

  So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.

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Publication Date
Tue Jan 02 2024
Journal Name
Turkish Archives Of Pediatrics
Evaluation of Decayed, Missing Due to Caries, and Filled Teeth Index in Children with Phenylketonuria in Comparison to Normal Population
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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Proposed Strategy to Develop Postgraduate Studies at King Khalid University to Support the Achievement of the Kingdom's 2030 Vision
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Abstract

The aim of this research is to formulate a proposed strategy for developing graduate studies at King Khalid University to support the achievement of the Kingdom's vision (2030). The research used the descriptive survey approach. The research community consisted of all graduate students at King Khalid University. The research was conducted on a random sample included (623) Male and female students, this research relied on the questionnaire as the main tool for collecting its data. The results revealed that the research sample believes that all the proposals included in this research are very important for the development of postgraduate studies at King Khalid University to support the achievement of the K

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Image Steganography by Using Multiwavelet Transform
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Steganography is the art of secret communication. Its purpose is to hide the presence of information, using, for example, images as covers. The frequency domain is well suited for embedding in image, since hiding in this frequency domain coefficients is robust to many attacks. This paper proposed hiding a secret image of size equal to quarter of the cover one. Set Partitioning in Hierarchal Trees (SPIHT) codec is used to code the secret image to achieve security. The proposed method applies Discrete Multiwavelet Transform (DMWT) for cover image. The coded bit stream of the secret image is embedded in the high frequency subbands of the transformed cover one. A scaling factors ? and ? in frequency domain control the quality of the stego

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Publication Date
Sat Jan 23 2016
Journal Name
Computer Science & Information Technology ( Cs & It )
Modelling Dynamic Patterns Using Mobile Data
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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Smoothing Image using Adaptive Median Filter
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Median filter is adopted to match the noise statistics of the degradation seeking good quality smoothing images. Two methods are suggested in this paper(Pentagonal-Hexagonal mask and Scan Window Mask), the study involved modified median filter for improving noise suppression, the modification is considered toward more reliable results. Modification median filter (Pentagonal-Hexagonal mask) was found gave better results (qualitatively and quantitatively ) than classical median filters and another suggested method (Scan Window Mask), but this will be on the account of the time required. But sometimes when the noise is line type the cross 3x3 filter preferred to another one Pentagonal-Hexagonal with few variation. Scan Window Mask gave bett

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Publication Date
Mon Feb 27 2023
Journal Name
Tem Journal
Predicting Age and Gender Using AlexNet
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Due to the availability of technology stemming from in-depth research in this sector and the drawbacks of other identifying methods, biometrics has drawn maximum attention and established itself as the most reliable alternative for recognition in recent years. Efforts are still being made to develop a user-friendly system that is up to par with security-system requirements and yields more reliable outcomes while safeguarding assets and ensuring privacy. Human age estimation and Gender identification are both challenging endeavours. Biomarkers and methods for determining biological age and gender have been extensively researched, and each has advantages and disadvantages. Facial-image-based positioning is crucial for many application

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Hemorrhoidectomy Using (10600 nm) CO2 Laser
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Hemorrhoids are one of the most common surgical conditions. The hemorrhoid may cause symptoms that are: bleeding, pain, prolapse, itching, spoilage of feces, and psychologic discomfort. There are many methods for treatment of hemorrhoid like, medical therapy, rubber band ligation, electerocoagulation, stapled hemorrhoidpexy, photocoagulation, sclerothereapy, doppler guided artery ligation, Cryosurgery, and surgery. All methods for treatment of hemorrhoids have advantages, disadvantages, and limitations. Conventional haemorrhoidectomy was the traditional operation for the treatment of hemorrhoids. But recently other modalities of treatment had been used as an alternative operations including CO2 laser haemorrhoidectomy. This work aims to

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Human Face Recognition Using Wavelet Network
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            This paper presents a study of wavelet self-organizing maps (WSOM) for face recognition. The WSOM is a feed forward network that estimates optimized wavelet based for the discrete wavelet transform (DWT) on the basis of the distribution of the input data, where wavelet basis transforms are used as activation function.

 

 

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