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Using cleaner production costs to achieve sustainable competitive advantage
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Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in the aspect of applied research based on a set of means such as financial data, personal interviews and field visits. Fayd Al-Qassim Metal Industries Company, and the cooling product was chosen, which is one of the products of Fayd Al-Qassim Metal Industries Company, with the aim of improving its quality and enhancing its competitive position compared to similar products in the local markets and converting it from a traditional product to an environmentally friendly product in addition to the low cost. The researcher reached a set of conclusions, the most important of which is that the application of cleaner production and measuring its costs contribute to improving the quality of the product by reducing the pollutants caused by the product and replacing materials harmful to the environment and human health with other materials that are less harmful and polluting the environment and reducing the rates of damage as a result of excluding activities that do not add value to the product or the customer. It led to reducing the cost of the product, meeting environmental requirements, increasing productivity, improving the reputation and image of the economic unit, and achieving a sustainable competitive advantage.

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of High Performance Work Systems in Achieving the Entrepreneurship in University Field – Analytic Research in College of Business Administration/ University of Baghdad
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Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of factors affecting the desire of the customer and their impact on the market share in a competitive market National Insurance Company
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The research aims to identify the factors affecting the customer and their impact desire for market share in a competitive market National Insurance Company, where he was after the tremendous developments that have taken place in the insurance sector, crowded markets, private companies and the intensified competition among those companies on one side and public sector companies, including national insurance company on the other hand, increased attention and study in a big way the customer and the factors influencing the desire. As the national insurance company ascertains its targets once the sale of insurance documents only, but by knowing the tendencies and aspirations of current and prospective customers a way that helps to strengthen

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Publication Date
Mon Apr 30 2018
Journal Name
مجلة العلوم النفسية
دراسة تحليلية لمحتوى كتاب الفيزياء للصف الرابع العلمي في ضوء مفاهيم التنمية المستدامة
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ان هدف من هذا البحث هو تحليل محتوى كتاب الفيزياء للصف الرابع العلمي و المقرر تدريسه للعام الدراسي (2018-2017). ولتحقيق هذا الهدف، و بعد مراجعة الادب السابق في ضوء مفاهيم التنمية المستدامة، تم تطوير اداة تتضمن مفاهيم التنمية المستدامة وابعادها، حيث تكونت في صورتها النهائية من 51قضية فرعية موزعة بين المفاهيم الثلاثة الساسية: الاجتماعية، والاقتصادية، والبيئية .وبعد التأكد من صدق الاداة وثباتها، تم تحليل محتوى كتاب

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Publication Date
Thu Apr 25 2013
Journal Name
Isprs International Journal Of Geo-information
Using Geometric Properties to Evaluate Possible Integration of Authoritative and Volunteered Geographic Information
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The assessment of data quality from different sources can be considered as a key challenge in supporting effective geospatial data integration and promoting collaboration in mapping projects. This paper presents a methodology for assessing positional and shape quality for authoritative large-scale data, such as Ordnance Survey (OS) UK data and General Directorate for Survey (GDS) Iraq data, and Volunteered Geographic Information (VGI), such as OpenStreetMap (OSM) data, with the intention of assessing possible integration. It is based on the measurement of discrepancies among the datasets, addressing positional accuracy and shape fidelity, using standard procedures and also directional statistics. Line feature comparison has been und

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Scopus (29)
Crossref (27)
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Publication Date
Wed Feb 06 2013
Journal Name
Eng. & Tech. Journal
A proposal to detect computer worms (malicious codes) using data mining classification algorithms
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Malicious software (malware) performs a malicious function that compromising a computer system’s security. Many methods have been developed to improve the security of the computer system resources, among them the use of firewall, encryption, and Intrusion Detection System (IDS). IDS can detect newly unrecognized attack attempt and raising an early alarm to inform the system about this suspicious intrusion attempt. This paper proposed a hybrid IDS for detection intrusion, especially malware, with considering network packet and host features. The hybrid IDS designed using Data Mining (DM) classification methods that for its ability to detect new, previously unseen intrusions accurately and automatically. It uses both anomaly and misuse dete

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Publication Date
Thu Sep 18 2025
Journal Name
Sustainable Engineering And Innovation
Using fruit fly and dragonfly optimization algorithms to estimate the Fama-MacBeth model
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This research proposes the application of the dragonfly and fruit fly algorithms to enhance estimates generated by the Fama-MacBeth model and compares their performance in this context for the first time. To specifically improve the dragonfly algorithm's effectiveness, three parameter tuning approaches are investigated: manual parameter tuning (MPT), adaptive tuning by methodology (ATY), and a novel technique called adaptive tuning by performance (APT). Additionally, the study evaluates the estimation performance using kernel weighted regression (KWR) and explores how the dragonfly and fruit fly algorithms can be employed to enhance KWR. All methods are tested using data from the Iraq Stock Exchange, based on the Fama-French three-f

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Scopus Crossref
Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Using TermoDeck System for Pre-Cooling/ Heating to Control the Building Inside Conditions
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In this paper, experimental study has been done for temperature distribution in space conditioned with Ventilation Hollow Core Slab (TermoDeck) system. The experiments were carried out on a model room with dimensions of (1m 1.2m 1m) that was built according to a suitable scale factor of (1/4). The temperature distributions was measured by 59 thermocouples fixed in several locations in the test room. Two cases were considered in this work,  the first one during unoccupied period at night time (without external load) and the other at day period with external load of 800W/m2 according to solar heat gain calculations during summer season in Iraq. All results confirm the use of TermoDeck system for ventilation and cooling/heat

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Publication Date
Mon Jun 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Developing a Prosthesis Design using A Gearbox to Replicate the Human Hand Mechanism
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Prosthetic is an artificial tool that replaces a member of the human frame that is  absent because of ailment, damage, or distortion. The current research activities in Iraq draw interest to the upper limb discipline because of the growth in the number  of amputees. Thus, it becomes necessary to increase researches in this subject to help in reducing the struggling patients.  This paper describes the design and development of a prosthesis for people able and wear them from persons who have amputation in the hands. This design is composed of a hand with five fingers moving by means of a gearbox ism mechanism. The design of this artificial hand has 5 degrees of freedom. This artificial hand works based on the principle of &n

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
Using Spatial Analysis Methods to Evaluate the Soil Contamination of Baghdad City, Iraq
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Abstract<p>The current study aims to identify soil pollutants from heavy metals The study utilized 40 topsoil (5 cm) samples, which adapted and divided into seven regions lies in Baghdad governorate, included (Al-Husainya,(Hs) Al-Doura (Do), Sharie Al-Matar (SM), Al-Waziria (Wz), Nharawan (Nh), Abu Ghraib (Abu) and Al-Mahmoodyia (Mh)). Spatial distribution maps of Nickel (Ni), Manganese (Mn), Lead (Pb) and Zinc (Zn) were created for Baghdad city using Geographic Information Systems (GIS). The concentrations of four heavy metals in the soil of different area of Baghdad were measured and observed using XRF instrument. The result found highest values of Pb and Zn at the middle of the Baghdad in (Wz</p> ... Show More
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Crossref (3)
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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Vapor Phase Oxidation of Benzoic Acid to Phenol using Nickel-Iron Oxides Catalysts
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