The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf

The aim of this research is to find the impact of the efficiency of Management information systems (MIS) on the effectiveness of governmental organizations performance.

To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research attemped to answer the following question: To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research tried to answer the following question: What is the actual utilization of modern admi

Abstract

          The project of balad's major sewerage system is one of the biggest projects who is still in progress in salahulddin province provincial - development plan that was approved in 2013 . This project works in two parts ; the 1st is installing the sewerage networks (both of heavy sewerage & rain sewerage) and the 2nd is installing the     life – off units (for heavy sewerage & rain sewerage , as well) . the directorate of salahuiddin is aiming that at end of construction it will be able to provide services for four residential quarters , one of the main challenges that project's  management  experience is how to achieve thes

Worldwide, shipping documents are still primarily created and handled in the traditional paper manner. Processes taking place in shipping ports as a result are time-consuming and heavily dependent on paper. Shipping documents are particularly susceptible to paperwork fraud because they involve numerous parties with competing interests. With the aid of smart contracts, a distributed, shared, and append-only ledger provided by blockchain technology allows for the addition of new records. In order to increase maritime transport and port efficiency and promote economic development, this paper examines current maritime sector developments in Iraq and offers a paradigm to secure the management system based on a hyper-ledger fabric blockchain p

The rent is one of the sources of investment that generates returns for the owner of the housing unit, and it is also one of the importance expenditure for the tenant.

The importance of this research comes in addressing the deficiency in the field of analyzing the factors affecting the rental value of residential units, which affects many segments of the population of Baghdad.

The aim of this research is analyze and evaluate related variables on the rent value of residential units in neighbourhood 409 in city of BAGHDAD, which is a hypothesis that: There are a set of variables affecting the rental value, including those related to the internal environment of the dwelling, such as: income level, plot area, building area, n

Document source identification in printer forensics involves determining the origin of a printed document based on characteristics such as the printer model, serial number, defects, or unique printing artifacts. This process is crucial in forensic investigations, particularly in cases involving counterfeit documents or unauthorized printing. However, consistent pattern identification across various printer types remains challenging, especially when efforts are made to alter printer-generated artifacts. Machine learning models are often used in these tasks, but selecting discriminative features while minimizing noise is essential. Traditional KNN classifiers require a careful selection of distance metrics to capture relevant printing

Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti

Health and safety problem can be described by statistics it can only be understood by knowing and feeling the pain, suffering, and depression. Health and safety has a legal responsibility to protect it for everyone who can affect in the workplace. This includes manufacturers, suppliers, designers and controllers of work places and employees. Work injury is one of the major problems in manufacturing and production systems industries; it is reduced production efficiency and affects the cost. To gain flexibility from a traditional manufacturing system and production efficiency, this paper is about the application of estimating technology to preview and synthesis of Lost Time of Work Injuries in industry systems aims to provide a safe workin