Strategic Cost Management Tools Under Technological Development and Change in Customer Tastes Critical Studies
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 sustainabilit
... Show MoreIn light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex
... Show MoreThe economy of a city has an important role not only in its establishment but also in its development. This is quite clear in the city of Baghdad throughout its history since its building in 762 A.D. In addition, most of its problems that the city is suffering from are basically related to not giving enough importance to the economic factors in the master planning of Baghdad since 1950’s. This may explain the failiars of master plans in dealing with the actual population growth and the city's inability to absorb such increases and interrelated and diverse activities which are negatively reflected on the economic variables particularly the effect on the land values, and the strong competitions amongst the land uses without previ
... Show MoreThe research topic dealt with the strategic recovery of the insurance service, which is one of the approaches that have an important role in providing solutions and remedies for the recession that affects companies and hinders them from achieving their strategic goals. The research also addressed the strategic objectives of the company as the rationale and actual guide for companies of all activities in order to protect their systems from deviation for its desired purpose. So the aim of the research is to demonstrate the repercussions of the strategic recovery of the insurance Service represented by (compensation, speed of response, apology, initiative (identifying the problem). The company's strategic goals are represented (prof
... Show MoreA general and accurate morphological study was carried out for the species Calotropis procera which belongs to the family Asclepiadaceae. The research included the phenotypic characteristics of the root, stem and leaves the leaves were studied morphologically and anatomically, Flowers, fruits and seeds, as well as the geographical distribution of the genus were studied also. In general, there are no previous taxonomic study of this genus under consideration, according to the available sources and it is the first one has been done in Iraq, perhaps Because of its low prevalence previously, where it was recently noticed its spread in last two to three years ago. Keywords: Apocynaceae, Apple Sodom, Poisonous Plant, Anatomy
The wall of the esophagus in Mabuya aurata septemaeniata as in high vertebrates consists of four layers, mucosa, submucosa,muscularis and serosa. Mucosa forms many unorganized short and long folds penetrate inside the esophageal cavity. Mucosa contains two sub layers, first one is lining epithelium which includes two types of cells, simple ciliated columnar epithelial cells and goblet cells, second one is lamina properia. Mucosa does not have muscularis mucosa. There is no esophageal glands within esophagus. Many special stains were used as (Periodic Acid Schiff (PAS)) to detect Carbohydrates in goblet cells. Alcian blue were used to detect the amount of goblet cells within lining epithelium. Alcian blue + PAS together confirm that the
... Show Morethe sera levels of luteninizing hormone were investgaited prior tq surgery in 10 postmenopaisal women with benign and 10 postmenopausal women with maliganant healthy
Topology and its applications occupy the interest of many researching centers in the advanced world. From this point of view and because the near open sets play a very important role in general topology and they are now the research topics of many topologists worldwide and its sets doesn’t enter in fibrewise topology yet. Therefore, we use some of the near open sets to be model for introduce results and new spaces in fibrewise topological spaces. Also, there is a very important role of closure operators in constructing a topological spaces, so we introduce a new closure operators on the power set of vertices on graphs and conclusion theorems and new spaces from it. Furthermore, we discuss the relationships of connectedness between some ty
... Show MoreFine aggregates used for concrete works in Sulaymaniyah city frequently fail to meet the standard requirements for gradation and fineness modulus in cement concrete. This paper aims to critically evaluate gradation, fineness modulus, and clay contents of various natural sands produced and used for concrete work in the region. Sixteen field sand samples were collected from various sites in Darbandikhan (5 samples), Qalat Dizah (5 samples), Koysinjaq (5 samples), and Piramagroon (1 sample) confirming to ASTM D75. The field samples were parted into test specimens based on ASTM C702. Then, sieve analysis was carried out on the oven-dry test specimens in compliance with ASTM C136. The test results of fine aggregates wer
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