Contemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved automatically, but rather requires a study of all the activities of the organization for several years, horizontal and vertical comparisons, and the adoption of all advanced and modern methods and methods that will achieve this. Accordingly, this research came to shed light on the use of one of the modern techniques in the field of cost management, which is represented by the sustainable value chain and its theoretical dimensions, which is based on the study of total costs and thus the division of those costs on the main and subsidiary activities of the organization and accordingly, the research has been divided into sections according to the possibility of covering the dimensions The theory of the sustainable value chain and its role in excluding activities that do not add value to the product and shows the importance of the study of the role of sustainable value chain technology that took into account the environmental aspects. It also contributes to making products that harm the environment environmentally friendly and contributes to reducing costs at the same time. Therefore, the research aims to demonstrate the knowledge bases of sustainable value chain technology and demonstrate how the cost of the product can be reduced and environmenta
As contemporary security requires the formulation of a comprehensive strategy based on multidimensional sub-strategies (economic, developmental, social, cybersecurity, military,and diplomatic dimensions to achieve so-called sustainable security and address the unconventional challenges that worsened with the turn of the twenty-first century and concerned with violent extremism, often leading to terrorism, Iraq, despite the reversal of the terrorist group ISIS in 2017, seems urgently needed to formulate effective strategies to counter violent extremism, Violent extremism has multiple internal and external reasons. These causes have increased due to local, regional, and international causes. Violent extremist factors began with the outbreak o
... Show MoreBackground: Tap waters play an important role in fulfilling the people needs for drinking and domestic purposes. Contaminate the tap water with different pollutants has become an issue of great concern for 90% of people who are depended on the tap water as the main source of drinking. Pollutants can make their way easily into the delivering pipes which suffer from the leaking resulting in decreasing the quality of water. Objective: Therefore, assess the water quality for drinking purpose by calculating the water quality index is an important tool to ascertain whether the water is suitable for human consumption or not. Methods: In the present work, the water quality of the Al-Salam, western region of Baghdad city, Iraq was investigated for 7
... Show MoreThe problem of research is that the colleges of education in general and the College of Education in particular continue to follow traditional administrative patterns and that there is a complaint that the educational outputs do not match the aspirations of the society and its future directions. The aim of the research is to identify the reality of quality assurance standards in the college and to create a future vision for these standards to apply them. The researcher has designed a questionnaire based on the responses of the research sample which consisted of a group of university teachers to identify the quality assurance standards. The findings revealed that it is necessary to find a clear approach to apply the standards of quality i
... Show MoreAllah created the human from clay and made the system of marriage between male
and female as a reason for life continuity and human staying. This system produced an
organization called (the society) which is defined as a group lived in limited time and place.
Islam put fundamental and conditions of the righteous society in the Holy Quran and
prophetic sunna. Islam also put the solutions for problems (if they got) , naturally, these
problems may happened because of the nature of the life.
The problem of the research is summarized by that the problems of the society
enlarged in our Islamic society more than time ago. In the same time , some solution are
imported from west and east and from scientist and ignorant wit
Objective: The aim of this study is to determine the role of spiral Computerized Tomography in the diagnosis and
detection the types of stroke.
Methodology: One hundred sixty two patients (162) (99 males and 63 females) their ages ranging from (13 – 80)
year, all of them are suffering from stroke. They were collected randomly from spiral Computerized Tomography
unit in Baquba Teaching hospital during the period from November / 2010 to December / 2011 .All the patients
were examined clinically and then done spiral Computerized Tomography examination.
Results : The results of this study showed that the stroke effected different age groups and both sex but males is
more affected than the females .The results of spiral
Abstract
Nowadays, the adoption of economic unity on the accuracy of financial reporting is very important. Economic units need accurate financial reporting to be more competitive and to improve the performance. Management can also achieve financial information in real time through the application of ERP systems. This system will facilitate management to access the most up-to-date information such as planning, monitoring and evaluating the business processes of the organization to be more effective.
On the practical side, the Enterprise Resource Planning (ERP) system was applied to the General Company for Vegetable Oils to demonstrate a course in enhancing the accuracy of financial reporting.
... Show MoreThe present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n
... Show MoreThe objective of this research to analyze the effectiveness of monetary policy in achieving economic stability and growth for the period 2004-2011 ،This period of time saw a fundamental shift in monetary policy after the issuing new law the Central Bank of the full independence of the monetary authority ،This is Prompt the monetary authority to bring about a change in the philosophy and objectives and the tools used to achieve the desired goals ،Which give them the ability to control the size of the money supply and to achieve price stability Indeed، Monetary policy has been able to achieve the golden triangle of economic stability ،Consisted of staff، exchange rate stability and low and stable general level of prices
... Show MoreAbstract—Background: Polycystic ovary syndrome (PCOS) is a prevalent hormonal disorder affecting reproductive- age women, often linked to metabolic issues like insulin resistance. Objective: this study aimed to evaluate ornithine decarboxylase (ODC) and ferric reducing capacity (FRC) levels in women with PCOS, with assess the effects of metformin and Primolut N treatment on their levels. Subjects and Methods: A case− control study was conducted with 150 married Iraqi women, categorized into three groups: 50 healthy controls, 50 untreated PCOS, 50 treated PCOS. Blood samples were analyzed for ODC, FRC levels and hormonal profiles. Statistical analysis applied independent t-test, Pearson’s correlation, ROC curve. Results: The ODC level
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ABSTRACT:
The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed
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