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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 May 15 2023
Journal Name
Iraqi Journal Of Science
Determination of hydrogen peroxide in some local pharmaceutical disinfectants by continuous flow injection analysis via turbidimetric (T180o) and scattered light effect at two opposite positions (2N90o ) using Ayah 4SW-3D-T180o -2N90o -Solar - CFI Analyse
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An indirectly method is used to determine hydrogen peroxide. The method based on oxidation of chromium (III) ion by hydrogen peroxide in basic medium to form chromate ion which react with barium (II) ion to produce a yellow precipitate (BaCrO4). Under the optimum established conditions, the linear range of 0.50-25.00 mmol L-1 along with correlation coefficient (r) of 0.9992, Limit of detection (LOD) 0.68 μg / 100 μL, precision expressed as relative standard deviation for six replication measurements at 5.0 mmol.L-1 H2O2 of less than 2% were obtained for hydrogen peroxide. The developed method was successfully applied for the estimation of H2O2 in three pharmaceuticals preparation of different companies using continuous flow injection o

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Molecular Cloning of large DNA Fragments of The Sal t Tolerant wild Tetra ploid bermudagrass Cynodon Dactylon L. Using A Bacteriophage Cloning Vector 2. Ligation a nd in vitro packaging of The Recombinant Phage DNA Molecules
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This  paper represent  the second  step  i n  a molecular clon i ng program ai ming to clone large DNA  fi·agmen ts of the sal t tolerant  bermudagrass (Cyrwdon  dactylon  L.)  DNA  usi ng  the  bacteriophage  (EM13L3) as    a vector.

In th is  work, a yield of about  I 00  g bacteriophage  DNA  per one  liter culture.was obtained  with.a  purity ranging between (1.7-1.8). The vector JJNA  v.as  completely   double   digested   with  the  restriction   enzymes llamHI   and  EcoRI,  followed  by  pu

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of Geochemical Exploration
Geochemical exploration using surveys of spring water, hydrocarbon and gas seepage, and geobotany for determining the surface extension of Abu-Jir Fault Zone in Iraq: A new way for determining geometrical shapes of computational simulation models
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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
The footnote of The Scholar Abdul Rahman Al-Penjawni on collecting mosques and explaining it to the local by the scholar Abdul Rahman Ibn Mulla Mohammed Ibn Mulla Tahir Al-Penjweni Died in: 1319 AH School: (Absolute and restricted) Study and Observation
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Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Focus of The Science Curriculum for the First Intermediate Grade on National, Health, Environmental And Economic Values in Light of the Education Policy in The Kingdom of Saudi Arabia and a Suggested Scenario for a Mechanism to Be Strengthe
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The study aimed to reveal the extent of the first intermediate grade science curriculum focus on the national values, health, environmental, economic values, in the light of the education policy in the Kingdom of Saudi Arabia, in addition to present a proposed vision to strengthen it in the science curriculum for the first intermediate grade. The study was applied to the two books student and the two books of activity on the first-second semesters for the academic year 1441 AH. To analyze the curriculum content, the study used a verified card prepared by the researchers and a criterion for interpreting percentages. The study reached the following results: environmental values ranked first with a concentration of (43%), i.e. with an avera

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation The Performance efficiency of the general company for lather Industries (a practical study)
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The performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the  activities of  industrial project  or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.

The process of performance evaluation depends upon several criteria and indicators within the

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Using the Fear of Failure Motivation Teaching Technique on the Achievement of Students from the Department of the Holy Quran and Its Sciences at Khawlan Faculty of Education in Sana'a University: عبدالغني علي المقبلي
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Nowadays, university education stands in front of both students who feel they are weak and teachers who are addicted to using traditional and dependent teaching. This has led to have negative repercussions on the learner from different aspects, including the mental aspect and the academic achievement process. Therefore, the present research is concerned with finding a new teaching method that adopts the motivation by the fear of failure technique. Thus, the study aims to examine the effect of adopting this method on students’ academic achievement. To achieve this aim, an experimental method was used, and an achievement test was built for the curriculum material of level two students. The pretest test was applied on 17 male and female s

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Sustainability indicators in green residential buildings (Jawaher Degla residential complex as an example)
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The environmental problems that have emerged recently as a result of pressure on the environment due to the increase in population size, especially in urban cities, where this increase was accompanied by the need for housing as well as the need for services and activities. This led to the establishment of many vertical residential buildings represented by residential complexes within the urban fabric of the city of Baghdad. As part of following the methodology of urban dictation policies in empty areas, and to accommodate the largest number of residents as a result of the multiplicity of floors and housing, these buildings must be subject to the standards and requirements of sustainability at the level of their spatial location and their

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Paula Vogel And The Modern American Female Playwrights
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Reading and analyzing Paula Vogel’s plays, the readers can attest that she achieves success in drama or theater because she is passionate about theater. Vogel is a modern American playwright who won the 1998 Pulitzer Prize for drama. Her success and insight in playwriting or in adapting do not come all of a sudden; she is influenced by many writers. Vogel is influenced by many American dramatists, including Eugene O’ Neill, Arthur Miller, Tennessee Williams, and Edward Albee, and by other non-American writers, including August Strindberg, Anton Chekhove, and Bertolt Brecht. Certainly, there were female playwrights who wrote preeminent plays and they influence Vogel as well. Nevertheless, dramas by female

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Publication Date
Sun Jan 19 2025
Journal Name
Al–bahith Al–a'alami
US Policy Image Regarding the Middle East Region as Reported by the Iraqi Newspapers (An Analytical Study of the Public Opinion in Editorials: Al-Sabah, Al-Mashriq and Tariq Al-Shaab Papers Over the Period from 1st of July to 30th of September 2013)
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The present study is an attempt to throw light on the nature of the US policy regarding the Middle East region as portrayed by AI-Sabah, Al-Mashriq and Tariq Al-Shaab papers over a period of three months from 1st of July to 30th of September 2013.

In writing this study, a number of goals have been set by the researcher. These goals may include but in no way limited to the nature of the US image as carried by the above three papers, the nature of the topics tackled by them and the nature of the Arab countries which received more and extensive coverage than others.

A qualitative research approach is proposed for the study. This approach has allowed the researcher to arrive at definite answers for the possible questions rais

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