The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integration between Target Costing and Value Engineering with support Quality Function Deployment. Techniques of Target Costing and Value Engineering consider the most suitable formula for the management of costs and pricing of products and addition to increasing the capacity of economic units on the competition.
The Accommodation industry in Iraq suffers from many problems, especially after 2003, when the Accommodation industry was exposed to many crises due to the security and political situation in Iraq, which negatively affected the administrative operations inside the industry and created many problems, the most important of which are deterioration, high costs and poor performance, so some hotel administrations sought To find alternative solutions that help in the advancement of hotels, one of the proposals is to go to technology, as technology is currently one of the most important solutions to solve large complex problems, as the world has turned to automation to solve complex problems such as increasing production, reducing costs, and rai
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The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions
The purpose of the research is interpretation of what quality transformations In the Arab commercial banks' management, and determine which fields that have been achieved in the third millennium, and elicitation the governance trends for future vision to manage them and estimate the expected value for these transformations, the importance of the idea of research in investment the implicit and the apparent of practical knowledge stocks in the minds of managers by specialized language with the application of electronic business philosophy in response to the challenges of the information age and who should occupies those banks the center of Arab leadership and excellence, and try to upgrade to command centers in their co
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This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the
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Urban agriculture is one of the important urban uses of land in cities since the inception of cities and civilizations, but the great expansion of cities in the world during the twentieth century and the beginning of the twentieth century and the increase in the number of urban residents compared to the rural population has led to a decline in this use in favor of other uses.
This decline in agricultural and green land areas in cities has negatively affected the environment, natural life and biological diversity in cities in addition to the great impact on the climate and the increase in temperatures and the negative impact on the economic side, since urban agriculture is an important pillar of the economy, especially
... Show MoreThe aim of the research is to explain the nature of the relationship between the dimensions of the strategic recovery of the service represented by (compensation, speed of response, apology, initiative (defining the problem) and the strategic goals of the company represented in (profitability, growth, community service, employee satisfaction) in the National Insurance Company, it has been approved The questionnaire as a tool to collect data and information from the sample of (58) who are in (department manager, M. department director, division official, unit official) and the statistical program (spss) was used in calculating (arithmetic mean, standard deviation, coefficient of variation, coefficient of Correlation, t-test, varia
... Show MoreThe research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,
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Abstract
This research was to provide a definition of quality, dimensions and concepts, whether traditional or modern concept, as well as review the dimensions of quality in higher education and vision and mission with the overall objectives of the Statistics Department.
After reviewing quality goals and purposes achieved as well as the mechanisms used to achieve them. and use standard Six-Sigma as one of the methodologies used in quality with the historical roots of using this methodology and methods applied and their definitions t
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يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياته
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ABSTRACT
This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that
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