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Rationalization of costs by using the tool of the quality function deployment: / applied research in the State Company for Textile and Leather Industries
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The research aims to apply one of the techniques of management accounting, which is the technique of the quality function deployment on the men's leather shoe product Model (79043) in the General Company for Textile and Leather Industries by determining the basic requirements of the customer and then designing the characteristics and specifications of the product according to the preferences of the customer in order to respond to the customer's voice in agreement With the characteristics and technical characteristics of the product, taking into account the products of the competing companies to achieve the maximum customer satisfaction, the highest quality and the lowest costs. Hence, the importance of research has emerged, which indicates that the quality function deployment is a tool that achieves response to customer requirements because it is a customer-driven design tool, and thus contributes to achieving a competitive advantage, and from here the research problem has arisen in the necessity of applying management accounting tools (the quality function deployment tool) to improve the quality of design Product and cost optimization, responding to customer's voice, and achieving the company's competitive advantage , As for the most important conclusions reached by the research, it is represented by the weakness of the quality culture in the company, especially the "QFD" tool that is concerned with identifying and achieving the customer's requirements and expectations, as a result of the company's weak orientation towards focusing on the customer as well as the company's lack of interest in comparison with competitors. As for the most important recommendations that the research called for is necessary Adopting the application of the QFD tool due to its importance in achieving customers' desires as well as achieving cost rationalization, as well as the research recommended to involve the customer in the product design process, which has the effect of achieving product quality from the customer’s point of view, thus gaining long-term satisfaction and loyalty.

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
((The Impact of Organizational Values on achieve Strategic Success Analytical Research in the Iraq Ministry of Oil ))
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This study aims to determine the impact of organization values as an independent variable across its dimensions (organization management values, organization mission values, relations management values, and environment management values) on achieve the strategic success which is the dependent variable and include its dimensions  (environmental analysis, creative thinking, strategic decision, effective implementation, and leadership capacities). The study is conducted in the Iraq Oil Ministry. It deployed the analytical descriptive approach. It focuses on the study problem enquiries throughout addressing several principal and sub-hypothesizes in regards to cause and effect relationship. To achieve this result

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of University Education at the Middle Technical University in The Light of the Application of National Ranking project for the Quality of Iraqi Universities
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The research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of  National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.

        The results of the application showed several observations: The most

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect Wisdom Management in Defferentiation Strategy for Service Operations Exploratory: Search of the Views of A Sample of the Officials in the General Establishment of Civil Aviation
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Today, the success or failure of organizations depends to possess the wisdom of their managers promised that the key to organizational success of the business environment, making the right decisions, and create the ability to work and think towards discrimination of products and services the organization . Seek this research to investigation the relationship between the wisdom management and differentiation strategy for service operations . It was a test of that relationship in light of the results of the analysis of the data collected through the questionnaire distributed on a sample from (98) Director Mangers, head of department and head of division in  the General Establishment of Civil Aviation . The research used descriptive st

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Publication Date
Thu Feb 10 2022
Journal Name
Iraqi Journal Of Science
Determination of optimum conditions for xylanase production by Aspergillus niger using solid state fermentation
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Aspergillus niger is one of the most important filamentous fungi that used in the fermentation industry. Aspergillus niger isolate was cultured on potato-dextrose agar (PDA) for activation, and the optimum conditions for xylanase production from this local isolate were studied by solid state fermentation, using a medium composed of wheat bran moisten with corn steep liquor at ratio 1:0.5 (v:w) at initial pH 5.5, inoc-ulated with 1.6 × 106 spores/ml, and incubated at 30ᵒC for 5 days.

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The dimensions of Financial inclusion and its role in achieving competitive advantage: An exploratory research of the views of a sample of clients of the Algerian commercial Banks
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The research aims to identify the role of the dimensions of financial inclusion in achieving the competitive advantage by An exploratory research of the views of a sample of customers of the 20 Algerian commercial banks, And the relationship between its dimensions (Access dimension, Usage dimension, Quality) And competitive advantage. This research is based on the analytical descriptive approach. The questionnaire was adopted as a main tool in collecting data and information on the sample of 377.

The The research showed several results, the most important of which is a strong correlation between the dimensions of the three financial inclusion combined and the competitive advantage of the Algerian commercial banks, and explained t

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of the Inspiring leadership to Achieve Organizational health in the Iraq Organization Field research in the Iraqi Ministry of Culture
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The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research,  as well as the extent of the influence of the inspirational variable as an independent variable in the  organizational health variable as a variable in its three  physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the  performance of e

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Mediator Role of Workplace Spirituality in The Relationship Between Psychological Capital and Entrepreneurial Behavior: Field Research in the center of the Iraqi Ministry of Oil
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Abstract

      The research aims to identify the mediator role of  workplace spirituality in the  relationship between psychological capital and entrepreneurial  behavior: field research to a sample opinions from employees at the center of the Iraqi ministry of Oil . The importance of the current research emerged from paucity of studies that have attempted to identify and know the nature of the relationship between the variables as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector.

 In order to achieve the goal of research the use of the analytical method (quantitative)

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Strategic Intelligence In Decision Making Styles An Analytical research in the Construction& Housing ministry
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            This research aims to explore the impact of strategic  intelligence by his dimensions (Foresight , system thinking, vision, motivation and partnership) on decision making styles which represented by ( rational, intuitive, dependent, Spontaneous and  Avoidant style) for a sample of the administrative leaders in the center of  Reconstruction &Housing Ministry and Some its formations which are companies of (Sa'ad, Al Mansour, al Farouq, Assyria, al-Mu'tasim, al- Rasheed, and Public Authority for Housing).  So to achieve the  research objectives and to test hypotheses, it has been relying

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of actuarial experience and acceptance of individual life insurance: A case study in the Iraqi General Insurance Company
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This research seeks through the adoption of two basic variables, where he considered the actuarial experience as an independent variable, while the process of accepting the risk and dimensions related to it is a dependent variable, the research was adopted to present the data achieved by the company during the life insurance business during the adoption of actuarial experience at the beginning of its work where Adoption of the historical method in the analysis of those data to prove the researcher's opinion, through the analysis of data (5 years) for the first period, which extends between (1975-1979), the period during which the company adopted the actuarial experience at the time, also taken data for the same dimensions related to the

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