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
Due to the developments taking place in the field of communications, informatics systems and knowledge management in the current century, and the obligations and burdens imposed on the business organization to keep pace with these developments, the traditional methods of administrative decision-making are no longer feasible, as recent trends have emerged in management that focus on the need to rely on quantitative methods such as operations research.. The latter is one of the results of World War II, which appeared for the first time in Britain to manage war operations. The first method used in this field is the linear programming method. The use of operations research has developed greatly in the past years, and the methods of analysis in
... Show MoreThe research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa
... Show MoreThe enemies of religion are still following the approach of undermining the Islamic faith in various ways through the diversity of methods of smear campaigns by raising suspicions to obliterate the Islamic identity and threaten security and stability of social life under the Islamic religion in Islamic societies, as we find that they have employed the doctrine of atheistic thought in order to distance people from the path of truth, distort the features of religion, destabilize psychological security and family stability, and thus destroy societal security by questioning the tolerant faith at times, and by raising suspicions at other times.
Hence, this research came to review the legal duty that requires Islamic scholars to protec
... Show MoreThe paper is concerned with the state and proof of the existence theorem of a unique solution (state vector) of couple nonlinear hyperbolic equations (CNLHEQS) via the Galerkin method (GM) with the Aubin theorem. When the continuous classical boundary control vector (CCBCV) is known, the theorem of existence a CCBOCV with equality and inequality state vector constraints (EIESVC) is stated and proved, the existence theorem of a unique solution of the adjoint couple equations (ADCEQS) associated with the state equations is studied. The Frcéhet derivative derivation of the "Hamiltonian" is obtained. Finally the necessary theorem (necessary conditions "NCs") and the sufficient theorem (sufficient conditions" SCs") for optimality of the stat
... Show Morethe history of the Scouting movement reflects the global social cultural and technological change over more than a century. scouting aims to develop young people worldwide through educational programs based on specific principles and values. in arab countries, the scouting movement is considered one of the most important platforms contributing to developing young people and enhancing their rule. positive in society, began with the establishment of the first Scout camp in the region and witnessed great growth and prosperity over the decades the research reveals the historical roots and development of the scout movement in the leading arab countries and analyzes the positive impact of scout movement in the leading arab countries on the develo
... Show MoreFood industries are variety to include number of agricultural products (plantbotential and animal) which can be manufactured locally, thus, Iraqi market is full by different types of food products from neighbor countries, because of un equivalence and inability of competence, in away to cover (90%) average of local request need under commercial opening.
In Iraq although its importance, this industry suffers from difficulties, the most important one is the rising in products costs, shortage in agricultural products, experience, and qualification, besides, the challenges , by flooding market in food products and what are contained of higher competitive features from quality and prices side
... Show MoreRasheed Street has had great importance by the nature of what was seen as being of vital events of a key facility in the Iraqi capital Baghdad since ancient times until now .
And such as cultural and historical memory-rich street for Iraq, pulsating nerve since the beginning of the last century thanks to the commercial and intellectual stature, as well as being a tourist landmark frequented alleys most of the tourists coming to Iraq , which counted for them a source of tourist attraction, given the religious diversity of fungal who excelled by the street, as we find in exchange for his Church of the Virgin Mary, the time which was built in the middle of the Caliphs Mosque towering minarets and promised that the oldest and largest of t
Introduction: Since the hallmark of gestational trophoblastic disease is trophoblastic proliferation, Ki67 is regarded as the best marker in studying hydatidiform mole.This study was conducted to evaluate the role of this proliferative marker in distinguishing among hydropic abortion, partial and complete hydatidiform mole. Materials and methods: This is a cross sectional study involving the application of Ki67 on a total of 90 histological samples of curetting materials from molar (partial and complete mole) and non molar hydropic abortion belong to Iraqi females, so three study groups were created. Immunohistochemical expression in villous cytotrophoblasts, syncytiotrophoblasts and stromal cells were recorded separately by three i
... Show Moreان من اهم القضايا التي تثيرها المعرفة البشرية في تجلياتها، وتعبيراتها المفاهيمية، تكمن في مدى تأصلها وانتمائها الى البنى والتشكيلات الموضوعية (في مستوياتها التاريخية) التي تسعى لتفسيرها وادراكها ومضاهاتها. فالينبوع الذي يغرف منه الفكر مادته هو الكيان الاجتماعي المتموضع خارج الوعي والايدولوجيا.
ان قدرة الوعي على ادراك الواقع الموضوعي بخصائصه العامة يشكل الشرط الضروري لاكتساب الوعي ل
... Show More