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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
Thu Apr 01 2021
Journal Name
Biochemical And Cellular Archive
BIOETHANOL PRODUCTION FROM OLIVE SOLID WASTE USING SIMULTANEOUS SACCHARIFICATION AND FERMENTATION PROCESS
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Scopus
Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
High spatial resolution digital elevation model (DEM) production using different interpolations techniques
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DEMs, thus, simply regular grids of elevation measurements over the land surface.The aim of the present work is to produce high resolution DEM for certain investigated region (i.e. Baghdad University Campus\ college of science). The easting and northing of 90 locations, including the ground-base and buildings of the studied area, have been obtained by field survey using global positioning system (GPS). The image of the investigated area has been extracted from Quick-Bird satellite sensor (with spatial resolution of 0.6 m). It has been geo-referenced and rectified  using 1st order polynomial transformation. many interpolation methods have been used to estimate the elevation such as ordinary Kriging, inverse distance weight

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Optimum conditions for Inulinase production by Aspergillus niger using solid state fermentation
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Thirty local fungal isolates according to Aspergillus niger were screened for Inulinase production on synthetic solid medium depending on inulin hydrolysis appear as clear zone around fungal colony. Semi-quantitative screening was performed to select the most efficient isolate for inulinase production. the most efficient isolate was AN20. The optimum condition for enzyme production from A. niger isolate was determined by busing a medium composed of sugar cane moisten with corn steep liquor 5;5 (v/w) at initial pH 5.0 for 96 hours at 30 0C . Enzyme productivity was tested for each of the yeast Kluyveromyces marxianus, the fungus A. niger AN20 and for a mixed culture of A. niger and K. marxianus. The productivity of A. niger gave the highest

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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Planning sustainable environmental neighborhoods is a step towards the direction of sustainable cities
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Abstract<p>The sustainable environmental neighborhoods is sustainable development of neighborhoods that include considerations related to transport, density, urban forms, and environmental buildings and especially those related to social and functional integration, and civil society participation, This standard, which did not attract the attention of specialists in the 1990s, has today become a center of attention for all those interested in urbanism and sustainability. The problem of the research is the existence of urban problems in residential neighborhoods that lead to lack of sustainability in the city, and the research aims to explain the role and importance of environmental sustainability</p> ... Show More
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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Competitive Adsorption of Three Reactive Dyes by Activated Carbon
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In this study three reactive dyes (blue B, red R and yellow Y) in single , binary and ternary solution were adsorbed by activated carbon AC in equilibrium and kinetic experiments. Surface area, Bulk and real density, and porosity were carried out for the activated carbon.
Batch Experiments of pH (2.5-8.5) and initial concentration (5-100) mg/l were carried out for single solution for each dye. Experiments of adsorbent dosage effect (0.1-1)g per 100 ml were studied as a variable to evaluate uptake% and adsorption capacity for single dyes(5, 10) ppm, binary and ternary (10) ppm of mixture solutions solution of dyes. Langmuir, and Freundlich, models were used as Equilibrium isotherm models for single solution. Extended Langmuir and Freun

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Agricultural Sciences
RESPONSE SEEDS PRODUCTION OF BROAD BEAN TO FOLIAR SPRAY WITH MAGNESIUM AND BORON
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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Principles of Learning Organizations and It`s Role to achieve Group Working: A Viewed Study in Public Company for Webbing Industries in Hilla
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     Organizations must interact with the environment around them, so the environment must be suitable for that interaction. These companies are now trying to become Learning Organizations because it try to face that challenges may rise from its environments. The Learning Organization is a concept that is becoming an increasingly widespread philosophy in modern companies, from the largest multinationals to the smallest ventures. What is achieved by this philosophy depends considerably on one's interpretation of it and commitment to it. This study gives a definition that we felt was the true ideology behind the Learning Organization and Group Working. A Learning Organization is one in which people at all levels

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Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
Using the Nudge Theory in Improving Security Policies and Crime Prevention: Integrative Review
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The "Nudge" Theory is considered one of the most recent theories, which is clear in the economic, health, and educational sectors, due to the intensity of studies on it and its applications, but it has not yet been included in crime prevention studies. The use of  Nudge theory appears to enrich the theory in the field of crime prevention, and to provide modern, effective, and implementable mechanisms.

The study deals with the "integrative review" approach, which is a distinctive form of research that generates new knowledge on a topic through reviewing, criticizing, and synthesizing representative literature on the topic in an integrated manner so that new frameworks and perspectives are created around it.

The study is bas

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Using dickey _ fuller expanded test for testing variables of investment function in Iraq
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         To ascertain the stability or instability of time series, three versions of the model proposed by Dickie-Voller were used in this paper. The aim of this study is to explain the extent of the impact of some economic variables such as the supply of money, gross domestic product, national income, after reaching the stability of these variables. The results show that the variable money supply, the GDP variable, and the exchange rate variable were all stable at the level of the first difference in the time series. This means that the series is an integrated first-class series. Hence, the gross fixed capital formation variable, the variable national income, and the variable interest rate

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effect of teaching using multiple intelligences theory on academic achievement for pupils of primary school
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The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p

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