The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.
The research aims to identify decent work and its impact in enhancing job immersion. The questionnaire was adopted as a tool to analyze the sample responses of (81) workers to represent an estimated response rate of (88 per cent) out of the total population of (92) individuals. The research adopted descriptive-analytical approach, and reliability calculation, arithmetic means standard deviations, relative importance, and regression analysis adopted on SPSS v.25. The conclusion shows that there is a medium correlation between decent work and job immersion, and there is a low impact of decent work with its dimensions in job immersion; extract the most important acceptable components for job from the sample point of view about the o
... Show MoreThe current research dealt with a vital subject contributing In success Iraqi Industrial Companies general and Iraqi Cement state company A market knowledge, It is one of the most important industrial companies that Which serve to fill the local market need Of cement without resorting to import, The problem of research was limited understanding of the importance of the role played market knowledge of the tendencies and desires of competitors, This in turn affects the company's ability to achieve competitive advantages,The research aims to know the extent of adoption Iraqi Cement state company Concept market knowledge And employment achieving Competitive advantage By removing them (Cost, and quality, and del
... Show MoreAbstract
The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac
... Show MoreStarting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on determining taxable income and affect tax revenue, as well as negati
... Show Moreيهدف البحث ابر تحديد نقاط الاختناق من خلال تحديد القيود التي تعترض عمل الشركة وبالتالي معالجتها من خلال تطبيق خطوات نظرية القيود والتي تمثل اداة فاعلة تساعد في التخلص من نقاط الاختناق وجدولة تلك القيود
Binary mixtures of three, heavy oil-stocks was subjected to density measurements at temperatures of 30, 35 and 40 °C. and precise data was acquired on the volumetric behavior of these systems. The results are reported in terms of equations for excess specific volumes of mixtures. The heavy oil-stocks used were of good varity, namely 40 stock, 60 stock, and 150 stock. The lightest one is 40 stock with °API gravity 33.69 while 60 stock is a middle type and 150 stock is a heavy one, with °API gravity 27.74 and 23.79 respectively. Temperatures in the range of 30-40 °C have a minor effect on excess volume of heavy oil-stock binary mixture thus, insignificant expansion or shrinkage is observed by increasing the temperature this effect beco
... Show MoreThe research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa
... Show MorePurpose: The current research attempts to diagnosis the reflection level of Information Technology (IT) Capabilities (Architectural, infrastructure, human resources, relationships resources, and dynamic capabilities) at Baghdad soft drinks Company/Al- Zafaraniya to achieving the competitive superiority represented by indicators (Cost, quality, flexibility, delivery and innovation). Recognizing the importance of the subjects studied, and because of the importance of the expected results of the field under consideration.
Design/Methodology/Approach: The experimental method has been used, the questionnaire used to collect th
... Show MoreWith the increase in competition between insurance companies in addition to the increasing numbers in the number of insurance companies, whose number decreased to (32) private companies until the end of the year (2020). The blue ocean at the level and its effects on increasing the market share. Therefore, the two researchers tested the hypothesis and the research concluded that there is a relationship A .Also the researcher put some recommendations the most prominent is that the invention is considered one of the successful strategies an d the company has to encourage the employees according to inventive thoughts
In this paper, a compact multiband printed dipole antenna is presented as a candidate for use in wireless communication applications. The proposed fractal antenna design is based on the second level tent transformation. The space-filling property of this fractal geometry permits producing longer lengths in a more compact size. Theoretical performance of this antenna has been calculated using the commercially available software IE3D from Zeland Software Inc. This electromagnetic simulator is based on the method of moments (MoM). The proposed dipole antenna has been found to possess a considerable size reduction compared with the conventional printed or wire dipole antenna designed at the same design frequency and using the same substrate
... Show More