Reducing costs and protecting the environment surrounding economic unity has become the concern of many economic units and shifting their ideas towards preserving resources and protecting the environment by adopting strategies and techniques that take into account when applied reducing production costs and protecting the environment, including these strategies and techniques, the technical costs of the product life cycle and the strategy of cleaner production, as the application of the two concepts in local economic units helps to try to keep up with the countries that work to keep up with the success of their economic units by following the concepts that have been successful in Developed countries by maintaining the sustainability of the resource and environmental balance by producing environmentally friendly products, therefore the study aimed to determine the costs of the product life cycle technology and help the economic unit to reduce these costs during its life cycle using the strategy of cleaner production and in order to help preserve the environment and reduce its pollution, and the researcher concluded that the use of technology costs the life cycle of the product provides important information for the purposes of correct pricing of products and for the purposes of cost management, because it includes a range of costs, namely direct costs, indirect costs, conditional costs, intangible costs and external costs, while the traditional method includes direct and indirect costs only, in addition to the fact that cleaner production is a strategy used by the economic unit for the purpose of preserving the environment of all forms of pollution that has negative effects on society, in addition to the optimal use of unit resources, which contributes to reducing costs and increasing profitability and recommended the researcher to focus economic units on the production of economic units on the production of Environmentally friendly products as they contribute to the provision of resources and energy and do not harm the environment during use and thus increase the competitive advantage of the economic unit, in addition to the interest of the economic unit in the pre-production phase if it wishes to develop its products to suit the wishes of customers and compete with similar products in the market as this stage represents the most important stage of the life cycle of the product as it leads to a reduction in the costs of the next two stages.
Purpose: The aim of this study is to examine knowing the real role and impact of manufacturing flexibility on competitiveness through operations management practices, which is to determine the role and impact of manufacturing flexibility on competitiveness directly in the General Company for the Battery Industry. On the other hand, identifying the indirect role of flexible manufacturing systems in enhancing competitiveness. Theoretical framework: The main purpose of the theoretical framework is to identify all the dimensions and variables included in the current study, and thus form a deep scientific view of the study and its variables. Design/methodology/approach: field coexistence, personal interviews, and classification of
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Any design subject to a set of forces contributing to the establishment of relations working to strengthen the internal elements of the design; any imbalance in these elements can make a fragmented and weak design, thus preventing it from achieving the goal or performance. Poor performance can be attributed to various factors: the extent and function of the elements and principles in the design, realization of the idea, especially in fashion design.
Moreover, there are many aspects of a design that go into achieving the realization of the designer’s idea. The design utilizes a lot of stimulants by drawing attention to its design, which is consistent with the need for psychological and material individuals. In this research, we will
This research seeks to identify the dimensions of the development of staff performance (training ', incentives, management skills) and its impact on the settlement of compensatory claims adopted in the current research in the Iraqi insurance company،This research aims to highlight the role of developing insurance company’s workers’ performance in settling insurance compensation, and to check this process, the research was applied in the general Iraqi insurance company as it considered as the research community, and a sample was taken from this community that represented by company’s insurance department workers or by collecting actual data that is related to the research’s sample, in addition to the financial compensation data.<
... Show MoreThe present research aims to present a theoretical framework for the application of takaful insurance in Iraq, as well as to identify the level of impact on the development of insurance services in the Iraqi market, and to make recommendations and suggestions that lead to increased interest in this area, and thus contribute to the development and integration of insurance service in the Iraqi market,
The research adopted the descriptive analytical method, and the questionnaire was used to survey the opinions of the research sample consisting of department managers and their assistants and some employees of the graduate degrees in addition to employees of the departments of electronic calculator in the Iraqi insurance sector, and t
... Show MoreEfficacy of Varnishes with: Bioactive Glass, Recaldent Technology and Silver Diamine Fluoride in Comparison with Sodium Fluoride on Tooth Surface Micro-hardness (an In Vitro Study)
Bioethanol production from sugar fermentation is one of the most sustainable alternatives to substitute fossil fuel. production of bioethanol from low grade dates which are rich of sugars. An available sugar from a second grade dates (reduction sugar) was 90g/l in this study. Sugar can be served as essential carbon sources for yeast growth in aerobic condition and can also be converted to bioethanol in anaerobic condition. The effect of various parameters on bioethanol production, fermentation time, pH-values, inoculum size and initial sugar concentration were varied in order to determine the optimal of bioethanol production. The highest bioethanol yield was 33g/l which was obtained with sugar concentration 90 g/l, inocu
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The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of their financial statements which are prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases. The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous studies, scientific &nb
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The research deals with metaphors as being one of the primary means used by Lyudmila Ulitskaya when writing the novel " Sincerely Yours Shurik ", to form diverse and multifaceted collective female images of representatives of the classic psychological patterns presented in the work. This research reflects the results of the study related to the work of Lyudmila Yevkinevna Ulitskaya, an actress of modern Russian prose. The novel "The Sincerely to You Shorek" is one of Ludmila Ulitskaya's creations (the year of writing - 2003), which, like her other works, is distinguished by a unique presentation style, rich vocabulary, lexical and semantic diversity, and a special style of writing. writer. The main objective of the research is to look at th
... Show MoreThis study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direc
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The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.
The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer
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