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 evaluate the suppliers at Diyala general electric industries company conducted in an environment of uncertainty and fuzzy where there is no particular system followed by the company, and also aims to use the problem of traveling salesman problem in the process of transporting raw materials from suppliers to the company in a fuzzy environment. Therefore, a system based on mathematical methods and quantity was developed to evaluate the suppliers. Fuzzy inference system (FIS) and fuzzy set theory were used to solve this problem through (Matlab) and the problem of the traveling salesman in two stages was also solved by the first stage of eliminating the fuzzing of the environment using the rank function method, w
... Show Moreأدى التغير السريع في البيئة الخارجية للمنظمة إلى ظهور حالة من التنافس الشديد مما زاد تخوف الشركات من فقدان الحصة السوقية والخسارة . مما حدا بالمنظمات إلى الاهتمام بوجود مدير يحمل صفات وخصائص قيادية لما فيه من ميزات في تنظيم الإنتاج ومقابلة الطلب وتقليل التكاليف وتطوير الأداء للحصول على ميزة تنافسية تحافظ او تزيد من حصتها السوقية وإرباحها .
تسعى الدراسة الى تحديد عدد من الاهداف كان اهمها معرفة الع
... Show MoreThe Purpose of this research is analysis and discussion " The Effect of Insurace Company Capital Adequacy in it’s Profitafility: An Empirical Study compared the two insurance (national, Iraqi), for a period of one year (2005) and the year (2014), as it is framed theoretical side for two topics head adequacy money the insurance company, and the profitability of the insurance company, and I've been using the research methodology and analytical, in the analysis and measurement of the capital of the insurance company adequacy, and profitability of the company, as the capital adequacy ratio was measured by dividing the total capital available on the total capital rate risk, after measured and appreciated in two insurance research, while I u
... Show MoreAbstract
Objective(s): To evaluate the level of Psychological Empowerment among Nurses as perceived by their Point of View, and identify the differences in nurses' Psychological Empowerment with regard to age, gender, graduation level, and years of work employment.
Methodology: A descriptive analytic design was conducted on nurses in Psycho-social health Units in Primary Health Care Centers in Kirkuk Governorate, to achieve the objectives of the study. A convenient (non-probability) sample of 84 nurses was selected. The data collected through self-report method for the period from 25th August to 10th October 2022. The questionnaire was adopted
... Show MoreMost of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment. This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020. The results revealed that positive and negative shocks for both exchange rates have unequal effects on
... Show MoreThe aim of the research is to find out the availability of the requirements of applying the indicators of school performance system in the public schools in Mahayel Asir educational directorate through the school planning indicator, the safety and security indicator, the active learning indicator, the student guidance indicator and determining the existence of statistically significant differences between the responses of the research community according to the variable of (scientific qualification - years of work as a principal - training courses). The questionnaire was used as a tool for data collection from the research community, which consists of all the public schools’ principals (n=180) Mahayel Asir educational directorate
... Show MoreThe research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.
The research concluded that
... Show MoreThis research aims to identify the factors effecting the investigation of insurance fraud from the perspective of the National Insurance Company employees, by analyzing the study variables and make recommendations on how to enhance the company and employees performance, and to achieve the objectives of the study and test hypotheses a questionnaire was designed after referring to the international standards and the 1969 Iraqi punishment law, and it was answered by 20 employees that were approved for the purposes of this research and analysis.
The study found that lack of employee training was a strong factor, while the supervisory staff and operational procedures was a weak one.
G
... Show MoreSearch procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency.
The objectives of the study , the study came with the number of goals and the most important one the knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .
... Show More