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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
Wed Sep 01 2021
Journal Name
Journal Of Ecological Engineering
Heavy Metals Removal from Simulated Wastewater using Horizontal Subsurface Constructed Wetland
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This study aimed to assess the efficiency of Nerium oleander in removing three different metals (Cd, Cu, and Ni) from simulated wastewater using horizontal subsurface flow constructed wetland (HSSF-CW) system. The HSSF-CW pilot scale was operated at two hydraulic retention times (HRTs) of 4 and 7 days, filled with a substrate layer of sand and gravel. The results indicated that the HSSF-CW had high removal efficiency of Cd and Cu. A higher HRT (7 days) resulted in greater removal efficiency reaching up to (99.3% Cd, 99.5% Cu, 86.3% Ni) compared to 4 days. The substrate played a significant role in removal of metals due to adsorption and precipitation. The N. oleander plant also showed a good tolerance to the uptake of Cd, Cu, and Ni ions fr

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Publication Date
Fri Mar 07 2014
Journal Name
Annals Of Applied Biology
High throughput screening of rooting depth in rice using buried herbicide
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Abstract<p>Root research requires high throughput phenotyping methods that provide meaningful information on root depth if the full potential of the genomic revolution is to be translated into strategies that maximise the capture of water deep in soils by crops. A very simple, low cost method of assessing root depth of seedlings using a layer of herbicide (<styled-content style="fixed-case">TRIK</styled-content> or diuron) buried 25 or 30 cm deep in soil‐filled boxes of varying size is described that is suitable for screening hundreds or thousands of rice accessions in controlled environment conditions. Variation in cultivar sensitivity to the herbicide when injected into pots was detected but con</p> ... Show More
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Publication Date
Tue Sep 06 2022
Journal Name
Methods And Objects Of Chemical Analysis
Spectrophotometric Analysis of Quaternary Drug Mixtures using Artificial Neural network model
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A Novel artificial neural network (ANN) model was constructed for calibration of a multivariate model for simultaneously quantitative analysis of the quaternary mixture composed of carbamazepine, carvedilol, diazepam, and furosemide. An eighty-four mixing formula where prepared and analyzed spectrophotometrically. Each analyte was formulated in six samples at different concentrations thus twenty four samples for the four analytes were tested. A neural network of 10 hidden neurons was capable to fit data 100%. The suggested model can be applied for the quantitative chemical analysis for the proposed quaternary mixture.

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Drought assessment in Iraq using analysis of Standardized precipitation index (SPI)
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The Present study investigated the drought in Iraq, by using the rainfall data which obtained from 39 meteorological stations for the past 30 years (1980-2010). The drought coefficient calculated on basis of the standard precipitation index (SPI) and then characteristics of drought magnitude, duration and intensity were analyzed. The correlation and regression between magnitude and duration of drought were obtained according the (SPI) index. The result shows that drought magnitude values were greater in the northeast region of Iraq. 

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Advanced Intelligent Data Hiding Using Video Stego and Convolutional Neural Networks
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Steganography is a technique of concealing secret data within other quotidian files of the same or different types. Hiding data has been essential to digital information security. This work aims to design a stego method that can effectively hide a message inside the images of the video file.  In this work, a video steganography model has been proposed through training a model to hiding video (or images) within another video using convolutional neural networks (CNN). By using a CNN in this approach, two main goals can be achieved for any steganographic methods which are, increasing security (hardness to observed and broken by used steganalysis program), this was achieved in this work as the weights and architecture are randomized. Thus,

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Publication Date
Thu Jan 16 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Comparison of some reliability estimation methods for Laplace distribution using simulations
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In this paper, we derived an estimator of reliability function for Laplace distribution with two parameters using Bayes method with square error loss function, Jeffery’s formula and conditional probability random variable of observation. The main objective of this study is to find the efficiency of the derived Bayesian estimator compared to the maximum likelihood of this function and moment method using simulation technique by Monte Carlo method under different Laplace distribution parameters and sample sizes. The consequences have shown that Bayes estimator has been more efficient than the maximum likelihood estimator and moment estimator in all samples sizes

Publication Date
Thu Sep 01 2022
Journal Name
Neuroquantology
Evaluation of using of square flap in treatment of Postburn Contracture
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Background: One of the most common problems that encountered is postburn contracture which has both functional and aesthetic impact on the patients. Various surgical methods had being proposed to treat such problem. Aim: To evaluate the effectiveness of square flap in management of postburn contracture in several part of the body. Patients and methods: From April 2019 to June 2020 a total number of 20 patients who had postburn contracture in various parts of their body were subjected to scar contracture release using square flap. The follow up period was ranging between 6 months to 12 months. Results: All of our patients had achieved complete release of their band with maximum postoperative motion together with accepted aesthetic outcome. A

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Publication Date
Thu Sep 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Manufacture of Lead Acid Battery Separators using Locally Produced Polyethylene
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Investigation Desulfurization Method Using Air and Zinc Oxide/Activated Carbon Composite
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In present work examined the oxidation desulfurization in batch system for model fuels with 2250 ppm sulfur content using air as the oxidant and ZnO/AC composite prepared by thermal co-precipitation method. Different factors were studied such as composite loading 1, 1.5 and 2.5 g, temperature 25 oC, 30 oC and 40 oC and reaction time 30, 45 and 60 minutes. The optimum condition is obtained by using Tauguchi experiential design for oxidation desulfurization of model fuel. the highest percent sulfur removal is about 33 at optimum conditions. The kinetic and effect of internal mass transfer were studied for oxidation desulfurization of model fuel, also an empirical kinetic model was calculated for model fuels

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Monitoring of south Iraq marshes using classification and change detection techniques
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Digital change detection is the process that helps in determining the changes associated with land use and land cover properties with reference to geo-registered multi temporal remote sensing data. In this research change detection techniques have been employed to detect the changes in marshes in south of Iraq for two period the first one from 1973 to 1984 and the other from 1973 to 2014 three satellite images had been captured by land sat in different period. Preprocessing such as geo-registered, rectification and mosaic process have been done to prepare the satellite images for monitoring process. supervised classification techniques such maximum likelihood classification has been used to classify the studied area, change detection aft

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