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THE MEDIATING ROLE OF SUSTAINABLE DEVELOPMENT IN THE RELATIONSHIP BETWEEN PRODUCER COST EXPECTATIONS AND CUSTOMER DESIRES
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In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the outcomes have led to an exit from sustainable competitive advantage. It has been concluded that focusing on the quality dimensions has become time-consuming and that a strategy that involves the integration of these dimensions from a strategic perspective is necessary to meet consumer expectations.

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Publication Date
Mon Sep 30 2024
Journal Name
مجلة نسق
Social media and its role in reinforcing educational values in Iraqi Society
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This day, we see the Significant role that social media platforms play, it plays a vital role in shaping the Social, political, and economic awareness of individuals. The Iraqi Society, which is experiencing rapid cultural and social transformations, is considered a fertile ground for social media and its influences, whether negative or positive. Research and studies indicate that the negative use of social media will lead to weaking of the sense of belonging and citizenship among members of Iraqi society. This, in turn, threatens moral and educational values, increases feelings of family estrangement, and leads to social isolation. On the contrary, if social is used correctly, it can significantly contribute to enhancing educational values

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of financial policy instruments to reduce the deficit of the State budget to the IMF terms: Applied Research at the Iraqi Ministry of finance - budget service
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Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

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Publication Date
Mon Jun 30 2025
Journal Name
Modern Sport
Cyberbullying and Its Relationship to Pessimism and Optimism Among Female Students
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This study aimed to explore the relationship between cyberbullying and levels of pessimism and optimism among female university students, emphasizing the significance of these variables in students' psychological well-being. The research problem was identified in the increasing rates of cyberbullying among female students and its negative impact on optimism and pessimism, alongside the lack of effective counseling programs addressing this issue. The study sample consisted of 30 third-year students from the College of Physical Education and Sports Sciences for Women during the academic year 2023--2024. The participants were deliberately selected through a lottery method. The researchers employed the descriptive survey method as it suited the

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The Electrochemical Society
Electrochemical Incineration of Oxalic Acid at Manganese Dioxide Rotating Cylinder Anode: Role of Operative Parameters in the Presence of NaCl
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A detailed experimental study was devoted to the anodic oxidation of oxalic acid using manganese dioxide rotating cylinder anode with the objective to evaluate in a systematic way the effect on the oxalic acid oxidation process of several relevant parameters, including the presence of sodium chloride, the current density (J), the rotation speed, the temperature, and the initial concentration of oxalic acid. Thin manganese dioxide film on graphite substrate has been prepared by electrochemical oxidation from MnSO4-H2SO4 electrolyte. The morphology of this electrode was investigated by XRD, SEM, EDS and AFM techniques. The results show that a firm γ-structure of MnO2 film on graphite rod can be obtained successfully. The results indicate tha

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Publication Date
Mon Jan 29 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Role of Ultrasound in Antenatal Detection of Echogenic Amniotic Fluid and Pregnancy Outcome
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Background: Ultrasound is a valuable tool for evaluating fetal problems throughout pregnancy. Amniotic fluid anomalies have been associated with unfavorable maternal, fetal, and obstetrical outcomes. Objective: To determine the effect of echogenic amniotic fluid during term pregnancy on the presence of meconium stain liquor and pregnancy outcome. Methods: A cross-sectional study was conducted on 1080 term pregnant women who visited Al-Elwiya Maternity Teaching Hospital from May 1st, 2021, to May 1st, 2023. Ultrasound was used to analyze echogenic amniotic fluid and turbid liquor. The liquor state was tested either after an artificial membrane rupture in the vaginal delivery trial or during a cesarean section. Results: Echogenic amni

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The Role of Filamentous Bacteria Streptomyces sp. in Reduction of Some Nutrients Concentrations in AL- Restomia Waste water Treatment Plant, Baghdad -Iraq
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The role of filamentous bacteria represented by Streptomycessp was studied as biological treatment for activated sludge AL- Restomia treatment unit in Baghdad city. The result shows reducing in phosphate concentration where apprise in started entrance the treatment unit 12.083 mg/L fast the unit stages reached to 8.426 mg /L where nitrate concentration apprises 3.59 mg/l and ending in 2.43 mg/L The concentration of ammonia apprises 1358 mg/L and reached to 140 mg/L. also the TDS concentration reduced from 1426 to 1203 mg/L where nutrient which represented (SO4, Mg, Ca, Na, K) reduced by range 30.883- 23.337 , 194- 121 , 440- 321 , 109.03- 101.53 and 16.85- 15.4mg/L respectively COD reduce from427.263- 82mg/L with absorbance0.018- 0.027

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Publication Date
Thu May 14 2026
Journal Name
Journal Of Baghdad College Of Dentistry
A Comparison between the Horizontal Condylar and Bennett Angles of Iraqi Full Mouth Rehabilitation Patients by Using Two Different Articulator Systems (An In-Vivo Study)
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Background: Errors of horizontal condylar inclinations and Bennett angles had largely affected the articulation of teeth and the pathways of cusps. The aim of this study was to estimate and compare between the horizontal condylar (protrusive) angles and Bennett angles of full mouth rehabilitation patients using two different articulator systems. Materials and Methods: Protrusive angles and Bennett angles of 50 adult males and females Iraqi TMD-free full mouth rehabilitation patients were estimated by using two different articulator systems. Arbitrary hinge axis location followed by protrusive angles and Bennett angles, estimation was done by a semiadjustable articulator system. A fully adjustable articulator system was utilized to locate th

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using Mehar method to change fuzzy cost of fuzzy linear model with practical application
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  Many production companies suffers from big losses because of  high production cost and low profits for several reasons, including raw materials high prices and no taxes impose on imported goods also consumer protection law deactivation and national product and customs law, so most of consumers buy imported goods because it is characterized by modern specifications and low prices.

  The production company also suffers from uncertainty in the cost, volume of production, sales, and availability of raw materials and workers number because they vary according to the seasons of the year.

  I had adopted in this research fuzzy linear program model with fuzzy figures

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Publication Date
Fri May 01 2020
Journal Name
Environmental Technology & Innovation
Environmental remediation of synthetic leachate produced from sanitary landfills using low-cost composite sorbent
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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Value engineering and process re-engineering and their role in reducing costs
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تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م

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