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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 Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Potential Positive Effects using Coenzyme Q10 Supplement as Adjuvant Therapy to Gabapentin for Managing Diabetic Neuropathy
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The most prevalent chronic complication of diabetes mellitus is diabetic neuropathy. The pathogenesis of diabetic neuropathy is exacerbated by hyperglycemia-induced oxidative stress, which causes nerves to deteriorate in a programmed manner. Many clinical trials depend on supplement in an attempt to improve neuropathy symptoms such as (pain & tingling) and patient quality of life, one of them is Coenzyme Q10 which is reported to have an anti-inflammatory and antioxidant effects, and was totally nontoxic and non-reported side effects. This study aimed to evaluate using a Coenzyme Q10 supplement as an adjuvant therapy to gabapentin to improve the clinical symptoms of diabetic neuropathy in relation to its anti-inflammatory and antioxid

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Semantic Production of the Sign in the Dramatic Act of TV Series: محمد سمير محمد
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The researcher, in this academic research, seeks to highlight the role of the semantic production in the dramatic act and to know the extent of its work and importance, because drama is an act and the dramatic work is a group of acts. The dramatic meaning and act are two inseparable concepts that cannot be divided, because each dramatic act is a container of meanings through connotations, signs and symbols. The production of the connotations in the dramatic act is considered one of the important issues in the content language of communication between the sender and recipient in order to get to the intended meaning. These sign connotations engage the spectator in the codifying activity and get him immersed in the events. The research pres

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Publication Date
Sun Oct 02 2011
Journal Name
The Iraqi Journal Of Agricultural Sciences
AN ECONOMIC ANALYSIS OF PRODUCTION AND CONSUMPTION OF SUGAR CANE AND SUGAR BEET IN IRAQ
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In spite of economic importance of sugar cane and sugar beet as they described as industrial crops they still face decreasing rates of production and productivity in Iraq , and their production was not able to satisfy the local industrial demands for sugar . Thus this study aimed at studying and analyzing, production and productivity of sugar cane and sugar beet in Iraq and this has been done by using non serial data that can be obtained from official offices in Iraq . The area and production of sugar cane in Iraq recorded positive annual growth rates during 1970- 1978 which were 6% and 5% consequently , while the productivity of sugar cane recorded at the same duration of time negative annual growth rate which was 1% , while they recorded

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of climatic fluctuations in the production of citrus in the province of Karbala
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The relationship between the elements of the climate and the productivity of citrus (kg
/ tree) in the province of Karbala has been determined through the use of simple correlation
coefficient of Pearson (rp) and (t) test. The result for each of oranges, limes and tangerine had
all shown moral and relevant statistical indications; except for relative humidity, which were
not linked to a moral relationship with productivity of tangerine, oranges and limes.As for the
relationship between climatic factors and yield of bitter orange were all not significant
statistically and very weak.
In order to determine the strength of the correlation between fluctuations in the
climatic elements and fluctuations in the productivi

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Publication Date
Mon Mar 06 2023
Journal Name
Research On Crops
Effect of fertilizers starter solutions on growth and production of broccoli (Brassica oleracea var. italicaa) 
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The seedlings of vegetables are exposed to stress states, especially through the first period, due to injuring their roots by transplanting or heavy rain , so it is necessary to provide an available nutrient to recover the growth and increase their early yield, which means more income for farmers. In this regard, an experiment was conducted in the College of Agricultural Engineering Sciences, Agriculture Faculty, University of Baghdad, Iraq to study the effect of different types and concentrations of mineral fertilizers as starter solutions by using high nitrogen (N), high phosphorus (P) and neutral fertilizers (Q) at three levels which were 4 g/l (S1), 8 g/l (S2) and 12 g/l (S3) on broccoli growth and yield. The results showed tha

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Publication Date
Thu Jan 30 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
OUTBREAK OF TOBAMOVIRUSES AND POTEXVIRUSES ASSOCIATED WITH DISEASE EPIDEMICS IN TOMATO PRODUCTION AREA OF IRAQ
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This study was initiated to examine the tomato-infecting viruses belonging to the Tobamovirus and Potexvirus genera in Iraq. Field observations and surveys were carried out for three successive cropping seasons (2020/21 to 2022/23) in selected tomato production areas. The purpose was to identify the main viruses associated with tomato epidemics and assess the impact of different tomato cultivars on disease occurrence. A total of 700 tomato leaf samples were collected from seven governorates (Baghdad, Diyala, Babylon, Najaf, Kerbala, Nasiriya, and Basrah) and tested using pathogen-specific immunostrip kits. The survey showed a presence of Tomato brown rugose fruit virus (ToBRFV), Tobacco mosaic virus (TMV), Pepper mild mottle virus (

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
An evaluation of waste and well water quality for agriculture production around Erbil city, Iraq
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Erbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na+ Carbonate, Mg++ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg2+> Ca2+ > Na+ > K+. While the proportion of main

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Scopus (4)
Scopus Crossref
Publication Date
Mon Mar 06 2023
Journal Name
Research On Crops
Effect of fertilizers starter solutions on growth and production of broccoli (Brassica oleracea var. italica) 
...Show More Authors

The seedlings of vegetables are exposed to stress states, especially through the first period, due to injuring their roots by transplanting or heavy rain , so it is necessary to provide an available nutrient to recover the growth and increase their early yield, which means more income for farmers. In this regard, an experiment was conducted in the College of Agricultural Engineering Sciences, Agriculture Faculty, University of Baghdad, Iraq to study the effect of different types and concentrations of mineral fertilizers as starter solutions by using high nitrogen (N), high phosphorus (P) and neutral fertilizers (Q) at three levels which were 4 g/l (S1), 8 g/l (S2) and 12 g/l (S3) on broccoli growth and yield. The results showed tha

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Scopus (5)
Crossref (1)
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Publication Date
Tue Dec 22 1998
Journal Name
College Of Education Ibn Rushd
Investigating Iraqi College students' production of English Intra Word and Inter Word Consonant Clusters
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MR Younus, 1998

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Publication Date
Wed Apr 30 2025
Journal Name
Iraqi Journal Of Science
Effect of Lupeol on Inducing the Nitric Oxide Production in Macrophages Infected with Leishmania Donovani
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Visceral leishmaniasis is a neglected tropical disease on the rise in different regions of Iraq, especially in areas with poor hygiene and among refugee populations. The effectiveness of existing chemotherapy for leishmaniasis is constrained by its high toxicity, cost, and the development of drug resistance. The current research examined various concentrations (ranging from 125 to 1000 μM) of lupeol to evaluate its ability to boost the generation of nitric oxide, which has anti-leishmanial properties, in an ex-vivo macrophage model. Griess assay was used to detect the nitric oxide (NO) production in Leishmania donovani infected U937 cell-line macrophages along 24 and 48 hours post treated. The nitric oxide concentration was signifi

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