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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
Sat Jun 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of Iron from Al-Hussainyat Iron Ore using Acid Leaching
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Publication Date
Mon Aug 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Postoperative assessment of dental implants by using multi-slice computed tomography
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Background: Implantology is a fast growing area in dentistry. One of the most common issues encountered in dental implantation procedures is the lack of adequate preoperative planning. Conventional radiography may not be able to assess the true regional three-dimensional anatomical presentation. Multi Slice Computed Tomography provides data in 3-dimentional format offering information on craniofacial anatomy for diagnosis; this technology enables the virtual placement of implant in a 3-Dimensional model of the patient jaw (dental planning). Patients, Material and Methods: The sample consisted of (72) Iraqi patients indicated for dental implant (34 male and 38 female), age range between (20-70) years old. They were examined during a time p

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Publication Date
Thu Dec 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Smart internet of things kindergarten garbage observation system using Arduino uno
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<span lang="EN-US">Increase the in population and kindergarten number, especially in urban areas made it difficult to properly manage waste. Thus, this paper proposed a system dedicated to kindergartens to manage to dispose of waste, the system can be called smart garbage based on internet of things (SGI). To ensure a healthy environment and an intelligent waste in the kindergarten management system in an integrated manner and supported by the internet of things (IoT), we presented it in detail identification, the SGI system includes details like a display system, an automatic lid system, and a communication system. This system supplied capabilities to monitor the status of waste continuously and on IoT website can show the pe

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Publication Date
Mon Dec 10 2018
Journal Name
Day 1 Mon, December 10, 2018
Wellbore Trajectory Optimization Using Rate of Penetration and Wellbore Stability Analysis
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Drilling deviated wells is a frequently used approach in the oil and gas industry to increase the productivity of wells in reservoirs with a small thickness. Drilling these wells has been a challenge due to the low rate of penetration (ROP) and severe wellbore instability issues. The objective of this research is to reach a better drilling performance by reducing drilling time and increasing wellbore stability.

In this work, the first step was to develop a model that predicts the ROP for deviated wells by applying Artificial Neural Networks (ANNs). In the modeling, azimuth (AZI) and inclination (INC) of the wellbore trajectory, controllable drilling parameters, unconfined compressive strength (UCS), formation

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Publication Date
Thu Dec 01 2016
Journal Name
2016 Asia-pacific Microwave Conference (apmc)
High selectivity microstrip bandpass filter using feedback CRLH-TL unit cell
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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Curing of mice skin infections using ethanol flower extract of chamomile
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This experiment was conducted in order to estimate azulene and apigenin in chamomile flowers. Ethanol extracts were examined singly or in combination with some drugs in their biological activity against some pathogens causing skin infection. Ethanol extract was applied at a concentration of 40 mg/ml for the treatment of induced skin infection of mice. Among the topicals used, Claforan was found the most effective on microorganisms causing skin diseases; ethanol extract was more effective than the drug Candimazole solution 1%. HPLC was used for the determination of azulene and apigenin active compounds of chamomile plant.

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Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Improving the Properties of Asphalt Concrete Mixtures Using Iron Filling Wastes
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Publication Date
Fri Jun 01 2018
Journal Name
International Journal Of Computer Science Trends And Technology
Secure Video Data Deduplication in the Cloud Storage Using Compressive Sensing
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Cloud storage provides scalable and low cost resources featuring economies of scale based on cross-user architecture. As the amount of data outsourced grows explosively, data deduplication, a technique that eliminates data redundancy, becomes essential. The most important cloud service is data storage. In order to protect the privacy of data owner, data are stored in cloud in an encrypted form. However, encrypted data introduce new challenges for cloud data deduplication, which becomes crucial for data storage. Traditional deduplication schemes cannot work on encrypted data. Existing solutions of encrypted data deduplication suffer from security weakness. This paper proposes a combined compressive sensing and video deduplication to maximize

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
3-D Packing in Container using Teaching Learning Based Optimization Algorithm
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The paper aims to propose Teaching Learning based Optimization (TLBO) algorithm to solve 3-D packing problem in containers. The objective which can be presented in a mathematical model is optimizing the space usage in a container. Besides the interaction effect between students and teacher, this algorithm also observes the learning process between students in the classroom which does not need any control parameters. Thus, TLBO provides the teachers phase and students phase as its main updating process to find the best solution. More precisely, to validate the algorithm effectiveness, it was implemented in three sample cases. There was small data which had 5 size-types of items with 12 units, medium data which had 10 size-types of items w

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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Nuclear level density with proton resonance using Gaussian orthogonal ensemble theory
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The Gaussian orthogonal ensemble (GOE) version of the random matrix theory (RMT) has been used to study the level density following up the proton interaction with 44Ca, 48Ti and 56Fe.

A promising analysis method has been implemented based on the available data of the resonance spacing, where widths are associated with Porter Thomas distribution. The calculated level density for the compound nuclei 45Sc,49Vand 57Co shows a parity and spin dependence, where for Sc a discrepancy in level density distinguished from this analysis probably due to the spin  misassignment .The present results show an acceptable agreement with the combinatorial method of level density.

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