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في ترشيد التكاليف البيئية ABC تطبيق اسلوب الكلفة على اساس النشاط: بحث تطبيقي في شركة تعبئة الغاز
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   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.

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل العلاقة بين تحسين الأداء المالي للمصارف و جذب الودائع: بحث تطبيقي في عينة من المصارف العراقية الخاصة
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The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking  performance is one of the indications that measure the ability of satisfying and full fill the banks  goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.

For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Material Requirements Planning (MRP) for Electric Geyser Product by Using Goal Programming\ applicative research in the general company of electrical industrialization
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Material Requirements Planning System (MRP) is considered as one of the planning and controlling of production and inventory systems which is used to prepare plan of the final production requirements and its parts of subcomponents raw materials and the time at which it was needed for the purpose of preparing orders of production and purchase.

The problem of the present work is represented in the general company of electrical industrialization adoption of traditional methods and personal experience of the process of the products and\or purchase quantity and inventory quantities and limiting the required time for acquiring the required quantities of the materials and parts used in the finish product of the

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization of Decision –Making and Performance evaluation methods through Employing Strategic Management Accounting
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This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of the Elderly's Environmental Practices Concerning Fall prevention at Governmental Elderly Homes in Baghdad City
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Objective :To evaluate elderly's environmental practices concerning fall prevention at governmental elderly care homes in Baghdad city. Methodology: A quazi- Experimental study was carried out in governmental elderly care homes at Baghdad city, during the period 1st, June 2014 to 30th November, 2014 , selected a purposive " Non – probability " sample of (40) elderly men and women aged (60) years old and over who were resident in governmental elderly care homes " Al Ceelakh and Al Sader elderly care homes", the data was collected through the use of constructed questionnaire that consist of (23) items,

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Ecological Risk Assessment of Mercury Contamination in a Mangrove Ecosystem of the Segara Anakan Cilacap, Indonesia
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Ecological risk assessment of mercury contaminant has a means to analyze the ecological risk aspect of ecosystem using the potential impact of mercury pollution in soil, water and organism. The ecological risk assessment in a coastal area can be shown by mangrove zonation, clustering and interpolation of mercury accumulation. This research aims to analyze ecological risk assessment of potential mercury (including bioaccumulation and translocation) using indicators of species distribution, clustering, zonation and interpolation of mercury accumulation. The results showed that the Segara Anakan had a high risk of mercury pollution, using indicators like as the potential of mercury contaminant in water body was 0137±0.0137 ppm, substrate a

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Publication Date
Wed Jan 06 2021
Journal Name
Journal Of Planner And Development
Environmental dimensions and administrative mechanisms for the territory planning in Algeria, between theory and reality.
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     In front of the serious deterioration of the elements of the environment, new convictions arose the need to integrate into the global environmental concerns as being one and the issue of shared responsibility and the impact of this conviction, the evolution of the environment protection law in many countries, including Algeria. Due to the multiplicity of perceptions about the environmental result of multiple scientific disciplines, the legislative concept emerged to protect the environment, which includes prevention and rational management and conservation and restoration and repair.

    Environmental planning for the various governments and countries aims to avert disasters and achieve the

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Publication Date
Sat Jan 01 2022
Journal Name
مجلة كلية الكوت الجامعة للعلوم الإنسانية
Student - Teacher Environmental Sustainability Values College of Education for Pure Sciences
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Research objective to identify the degree of environmental sustainability values of the student-teacher in the College of Education for Pure Sciences. In this research the methodology of relational descriptive research was adopted, and the research sample consisted of (116) students from the College of Education for Pure Sciences / Ibn Al-Haytham / University of Baghdad From the Department of Chemistry (fourth stage), that is, 54% of the research community were randomly selected. The research tool was prepared, represented by a measure of environmental sustainability values of (20) items, the results of the research showed: The poor degree of environmental sustainability values. The Statistical Portfolio of Social Sciences (SPSS) was adopte

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cost technique based on ABCII specifications and its effect in the Implementation of contracting contracts: Applied research in Al-Mansour general company for construction contracting
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The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Financial Performance of the Iraqi Insurance Company
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Insurance Companies perform a prominent role in providing services and bolstering national economy, and they contribute in achieving the aims of the economic development plans in addition to many other social and economic benefits. So it is necessary to evaluate the activity of these companies continuously to define performance level and its nature. Financial analysis is one of the important instruments that helps in analyzing and explanation of data in such a way that enable administration to define performance level and diagnosing strength and weakness points. This study tackles the state of affairs of the Iraqi Insurance Company which is considered as one of the active national institutions, due to its distinguished role in collecting

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Effect of applying the CAMEL model to profitability of banks )An applied study on a number of Iraqi banks for the period 2010-2016(
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The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan

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