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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 Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Impact of short term intervention on mother knowledge, attitude and practice to improve oral hygiene of their children aged(4-7) Years Old in Al-Shaab Area - Baghdad City
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Background: Mothers are considered as the key role in effect on child's dental behavior. So it is important to involve her in oral health promotion program to prevent early childhood dental caries from occurring in early age. Objectives: To identify the knowledge, practice and attitude of mothers about the oral health of their children. And to measure the change in oral hygiene of children aged (4-7) years old after one month of interventional program on their mothers. Type of study: Non-randomized interventional.Methods: Non-randomized interventional study for one month in Al Shaab area in Baghdad to 65 mothers who have children aged (4-7) years .A modified administrated questionnaire is given to assess mothers’ knowledge, practice an

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Publication Date
Fri Jul 01 2022
Journal Name
Translation & Linguistics
TO THE QUESTION ABOUT THE USE OF METAPHORS IN THE CREATION OF ART (ON THE EXAMPLE OF THE STORY BY D. RUBINA "YOU AND ME UNDER THE PEACH CLOUDS")
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The article reflects the results of the analysis of the use of metaphors when creating the image of the main character of the story by D. Rubina "You and me under the peach clouds" - a pet, a dog named Kondraty. Through metaphorization, the image of the dog is filled by the author with purely human qualities, thus passing into the category of a full member of the family. The article is a continuation of the study of the work of D. I. Rubina.

Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Male/Female Students’ Attitudes in the University College to Applied Sciences in Gaza Towards Learning Arabic Grammar Remotely in the Course of Arabic Language Requirement During Corona Pandemic
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This study deals with examining UCAS students’ attitudes in Gaza towards learning Arabic grammar online during the Corona pandemic. The researcher has adopted a descriptive approach and used a questionnaire as a tool for data collection. The results of the study have statistically shown significant differences at the level of "0.01" between the average scores of students in favor of the students of the humanities specializations. It has also been found that the students’ attitudes at the Department of Humanities and Media towards learning Arabic grammar online are positive. Additionally, the results revealed no statistical significant differences due to the variable of UCAS students’ scientific qualifications. The results stressed

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Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
The Degree of Knowledge and Use of Authentic Assessment Tools by Basic Elementary Teachers' According to some Variables: أمجد عزات جمعة، شريف عبد الرحمن السعودي، و سلمى علي العلوي
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Evaluation is one of the most important elements of  teaching process. The recent trends in evaluation and educational reform movements have called for using alternative evaluation, which focuses on performance evaluation. Authentic assessment is usually described as formative, in which students participate in their acquisition, in addition to the fact that students are productive and active, which is reflected in the students' achievement and skill level. The study aims to reveal the degree of knowledge and use of alternative assessment tools by primary school teachers in Gaza -Palestine. To meet the objective of the study, the researchers used the descriptive-analytical method and the questioner as a study tool. The study sample c

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Teaching Arabic to Non-Native Speakers between Communication and Pragmatics:Qualitative Approach in Light of the Common European Framework of Reference for Teaching Foreign Languages: هداية تاج الأصفياء حسن البصري
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This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of stress tests model and the possibility to apply in Iraqi banks exploratory study of the views of a sample of staff in the central Bank of Iraq .
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Abstract

This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools  in Risk management don’t give clear image on Banks ability  in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .

To achieving the reseach obje

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Comparison between some well- Known methods to estimate the parameter of the proposed method of measurement and the reliability of the distribution function with two parameters Rally by simulation
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Abstract

            Rayleigh distribution is one of the important distributions used for analysis life time data, and has applications in reliability study and physical interpretations. This paper introduces four different methods to estimate the scale parameter, and also estimate reliability function; these methods are Maximum Likelihood, and Bayes and Modified Bayes, and Minimax estimator under squared error loss function, for the scale and reliability function of the generalized Rayleigh distribution are obtained. The comparison is done through simulation procedure, t

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Publication Date
Sun Jun 30 2024
Journal Name
Sports Culture
Designing and rationing of test to measure the motor compatibility for the eye and the leg for students of the Faculty of Physical Education and Sports Sciences, Samarra University
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The research aims to identify: 1-Designing a test to measure the movement compatibility of the eye and the leg for the students of the Faculty of Physical Education and Sports Sciences, Samarra University. 2-Codification (setting scores and standard levels) for the results of the motor compatibility test for the eye and the leg for students of the Faculty of Physical Education and Sports Sciences, Samarra University. The researchers reached the some following conclusions: 1-A test to measure the movement compatibility of the eye and the leg for the students of the Faculty of Physical Education and Sports Sciences. 2-There is a discrepancy in the standard levels of the research sample.

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating the level of readiness to teach science in the light of the information, media, and technology skills among undergraduate students at the Faculty of Education, King Khalid University
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This research aimed to evaluate the level of readiness to teach science in the light of the information, media, and technology skills among undergraduate students at the Faculty of Edu-cation, King Khalid University. To achieve this goal, a descriptive and analytical approach was used. A list of readiness to teach science was prepared in the light of Information, media, and technology skills, and in the light of this list, a cognitive test, observation sheet, and attitude scale were prepared to assess readiness to teach science in its three aspects, cognitive, behavioral, and emotional. The sample of the research consisted of (42) students enrolled in field training courses at the sixth, seventh and eighth levels. Research tools were app

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The reality and fundamentals of the poultry industry and its implications on the prices of eggs and chickens in Iraq for the period from 2000 to 2009 (analytical study)
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Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .

Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income  and level of cul

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