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
In this study the (geoelectric – hydrogeologic) parameters which are obtained by the
quantitative interpretation of (80) Schlumberger Vertical Electrical Sounding (VES)
points distributed in six linear profiles within the study area are used in addition to
(6) pumping test locations for the groundwater reservoir located to the south of Jabal
Sinjar (Sinjar anticline). The studied area covers about 7920Km2. The (VES) field
readings were interpreted manually by using the auxiliary point method-partial
resistivity curve matching,then the interpreted results enhanced by using computer
software specialized for the 1D- (VES) resistivity curves interpretation. The (VES)
results analyzed by using modern techniques in or
The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t
... Show MoreThe trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent
... Show MoreThe study aimed to highlight the reality of the functional pressures with its dimensions (role ambiguity, role conflict, role burden, glass ceiling, and discrimination in composition). The researchers also relied on the questionnaire as a essential tool for data collection. The field study was conducted at the University of Mohammed Khiedr - Biskra -, the study was conducted on the basis of the total survey, which included all the workers of the 6 faculties of Biskra University (523 female employees).
After the analyzing of the data using the version 21 of the statistical program Spss, The study reached a number of results, the most of them is the low level of the functiona
... Show MoreShmuel Yosef Agnon, a well-known Jewish writer, wrote many literary works, including poetry, story, etc. In the field of story, this writer used two areas: the first: a simple exterior, and the second: an inner full of secrets and mysteries. This area is common when Agnon is affected by his symbolic method of purpose. In his productions, we find the political and historical significance embodied in his characters, where there is almost no story without it.
Agnon and all his productions gave the character a large area, Agnon’s characters often play the center and cornerstone in those productions, where the author dealt deeply and stated the fines details of the external and internal of that ch
... Show MoreThe purpose of this research shed light on the analysis of the relationship between training needs and organizational commitment and the role of a variable contract psychological, and start search of a dilemma thought provoking fundamental questions revolve around the search was the answer to all those questions of tricks theoretical framework to the variables of research first and test models of the relationship and impact secondly During six hypotheses major, The objective of the research the impact of the factors that affect training needs in organizational commitment center the psychological contract, and applied research on a sample of 100 individuals working in the engineering department and maintenance at the D
... Show MoreTrimmed Linear moments (TL-moments) are natural generalization of L-moments that do not require the mean of the underlying distribution to exist. It is known that the sample TL-moments is unbiased estimators to corresponding population TL-moment. Since different choices for the amount of trimming give different values of the estimators it is important to choose the estimator that has minimum mean squares error than others. Therefore, we derive an optimal choice for the amount of trimming from known distributions based on the minimum errors between the estimators. Moreover, we study simulation-based approach to choose an optimal amount of trimming and maximum like hood method by computing the estimators and mean squares error for range of
... Show MoreThe study aims to identify the acceptability of drinking water for human consumption depend on Iraqi specification and WHO standards. Samples collected monthly for each station from March to December2014. The samples collected from six stations distributed in Baghdad City, the first two stations located in al-Kadmyai area , the 3rd and 4th located in AL- Doora while the last two stations located in Al-Amryai area. The study measured physical, chemical and bacteriological factors. The measured parameters were ranged each for pH 6.63-7, turbidity 0.4-1.3NTU,TDS394.2-960mg/l,total hardness 259.1-578while Ca and Mg were 43-134,20.1-72 mg /l respectively. Other chemical parameters like chloride ranged from 56.8-184 mg/l and heavy metals range
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