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The role of cleaner production costs to reducing failure costs
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Economic units can benefit from the cleaner production strategy, which aims to reduce the environmental impact of economic activities while improving efficiency and profitability. Accordingly, the aim of the research was to clarify the knowledge foundations of cleaner production costs and to indicate their role in reducing the costs of poor quality (the costs of failure). A set of conclusions has been reached, the most important of which is that cleaner production has achieved a reduction in the costs of external failure, represented by the costs of guarantee, by an amount of 12,339,000 dinars. Contributes to reducing the costs of failure, and based on the conclusions, a set of recommendations were presented, the most important of which is the need to focus economic units on the use of environmentally friendly materials, as they contribute to the production of products that meet the desires of customers, which leads to reducing costs, improving product quality, and reducing failure costs internally and externally.

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Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Iraqi Press and its Role in Shaping Electoral Awareness (Iraqi Parliamentary Elections on 30 April, 2014 as a Model)
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The parliamentary election is one of the features of democratic systems that give individuals the right to participate in government and political election-making. Typically, the process of parliamentary elections received wide attention from media, as well as attention from large segments of the public because they understand the vast importance to assume political positions and associated fates of people and their destinies. Its importance comes from the fact that it allows citizens the right to participate in managing the public affairs by granting their confidence and voices to the elected president or his representatives in the parliamentary.
Media task is to emerge democratic societies, in particular, in the mission of urging p

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Extent of Iraqis oil companies commitment to implement internal control procedures in accordance to updated COSO framework (an applied study in Midland Oil Company)
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The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Penalty of Semi-Intentional Killing Offence according to the Egyptian and Algerian Penal Law: An Evaluative Study from the Islamic Viewpoint: محمد جبر السيد عبد الله جميل
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The study aims at  evaluating  the penalty of  semi- intentional killing felony in the Egyptian and Algerian criminal law following the Islamic Law (Shari'a). The  study used the descriptive, evalutive and analytical  methodology  to  reach the topic in question. To meet the theoretical significance of the study, much data has been collected to give a comprehensive picture about the topic under examination. As for the practical significance of the study, it helps the juridical power to reconsider and phrase the legal materials of the semi-intentional killing penalty based on the Islamic law. The study has come to the conclusions that the Islamic Law (Shari'a) imposes a compensation (blood-money) to be g

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Blended Learning Program Based on the Next Generation Standards (NYS) to Develop the Teaching Performance of Middle School Mathematics Teachers and Some Students’ Future Thinking Skills
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Abstract

The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement and accounting disclosure for small and medium-sized enterprises according to the International Financial Reporting Standard (SMEs) and its reflection on the fairness of financial statements.
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The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

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Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Role of activin a hormone, betacellulin (BTC) growth factor, and Heparin binding epidermal growth factor on mice embryonic development after oral administration of glycyrrhiza glabra
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Glycyrrhiza glabra is a herbal plant used for treatment of many infertility diseases. Its roots, a common herbal source, are described to soothe fetuses in pregnant mice, but there isn't enough research to know if it's safe to take during pregnancy and its effects on implantation factors. This study examines the impact of the growth factors betacellulin (BTC), heparin-binding epidermal growth factor, and activin A hormone on embryonic development after oral administration of Glycyrrhiza glabra aqueous extract to mice. In line with clinical use, an aqueous extract of Glycyrrhiza glabra roots was prepared. Pregnant mice were randomly assigned to one of four groups: Two mice groups 8 and 28 weeks old treated with water as a negative co

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Using Bernoulli Equation to Solve Burger's Equation
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In this paper we find the exact solution of Burger's equation after reducing it to Bernoulli equation. We compare this solution with that given by Kaya where he used Adomian decomposition method, the solution given by chakrone where he used the Variation iteration method (VIM)and the solution given by Eq(5)in the paper of M. Javidi. We notice that our solution is better than their solutions.

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Using Evolving Algorithms to Cryptanalysis Nonlinear Cryptosystems
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            In this paper, new method have been investigated using evolving algorithms (EA's) to cryptanalysis one of the nonlinear stream cipher cryptosystems which depends on the Linear Feedback Shift Register (LFSR) unit by using cipher text-only attack. Genetic Algorithm (GA) and Ant Colony Optimization (ACO) which are used for attacking one of the nonlinear cryptosystems called "shrinking generator" using different lengths of cipher text and different lengths of combined LFSRs. GA and ACO proved their good performance in finding the initial values of the combined LFSRs. This work can be considered as a warning for a stream cipher designer to avoid the weak points, which may be f

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Publication Date
Wed Dec 11 2019
Journal Name
Aip Conference Proceedings
Quantization approach to steganography perceptual color spaces
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In this study, we present a new steganography method depend on quantizing the perceptual color spaces bands. Four perceptual color spaces are used to test the new method which is HSL, HSV, Lab and Luv, where different algorithms to calculate the last two-color spaces are used. The results reveal the validity of this method as a steganoic method and analysis for the effects of quantization and stegano process on the quality of the cover image and the quality of the perceptual color spaces bands are presented.

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of Legal Sciences
Factors Affecting a Doctor’s Obligation to Inform
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The physician's commitment to medical insight is affected by several factors that vary from patient to patient in terms of the nature of the disease, the severity of the disease, the age of the patient, and the purpose of undergoing medical intervention. There are circumstances surrounding patients that require the physician to reduce the insight towards them, by concealing medical information. The physician must firmly commit to expanding the scope of his vision to a wider extent than in normal medical work. Therefore, we will discuss in this regard the cases in which medical explanation is reduced and the cases that require confirmation in the following order.

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