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Proposition Framework to Application Kaizen Cost Technique of to realization Target Pricing: Practical Study in the Al-Muthanna Cement Company
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The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordination between production management and other managements and levels.

      The kaizen cost technique (k.c) is consider one of modern productive systems that have entered production techniques at the end of the twentieth century , this technique is reflected on the accounting process because it is used as the main tool to reduce the costs of products with keeping the quality of the products.

Depending on this system is not impossible but it may be difficult in the beginning due to not providing of availability requirements and the requirements applied.

Based on which enjoys the advantages of this is important for companies has called on the need to study the possibility of its application in public companies that apply the accounting system standardized by choosing one of these companies as a sample to find a company cement AL-Muthanna.

  Divided into three section to this study , reviewed the first section the theory side for the kaizen costing while the second section dealt with the practical side , the study included financial and costing statements showing the impact of this approach is compared with the traditional method and three section it is including conclusions and recommendation that is conduct this study .

   The finding of this study to the possibility of application of local companies for that technique and then built on the basis of the study's recommendation that all local companies with the potential application of this technique because of its advantages and benefits of achieving the objectives of those companies to reduce the cost of their products and increase the level of performance

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Publication Date
Sun Dec 30 2012
Journal Name
College Of Islamic Sciences
The importance of logic in the study of Islamic sciences
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Logic is one of the sciences that have receded and regressed in the field of Islamic sciences. This regression is the result of several factors, the most important of which are:

1- The Aristotelian logic, concerned with the seemingly essential shape and the underlying truth in the text, which has been translated into Arabic, is no longer able to keep pace with scientific revelations and epistemological spaces of our time.
2- The existence of logic in the curricula of Islamic studies was not subject to a study linking logic and Islamic sciences. Therefore, we find that the student studies logic as if it were a strange subject that has nothing to do with the subjects of Islamic studies and even Islamic philosophy.
3- Logic is

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Eyes Drugs and Treatment at Ibn al –Haytham: A Historical Study
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            Ibn al-Haytham is the pioneer of optics, which is a science that had described optics circumstances. Optics or landscape science as it was known by the Arab and Muslim scientists at the time when  is a science known as the conditions of sighters in their quantity and quality as the proximity and distance from the beholder , the different forms , conditions and what mediate between the beholder and the microscopes , to explain useful knowledge of what obscures the sight of the conditions of sighters and is used to measure the space Distant criminality and  mirrors.

Ibn al-Haitham wrote his famous book The Book of Mirrors and studied mistakes adopted the m

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the use of digital marketing channels on the implementation of the strategy of positioning Applied study on a sample of the managers of the International Company for smart card "Key Card"
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 The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
The exposure of the elderly to the news of the Corona pandemic TV and its reflection on their behavior: A survey study of a sample of the public of Baghdad governorate
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A Survey Study Of A Sample Of The Public Of Baghdad  Governorate

The current study aimed to identify the most prominent psychological and behavioral repercussions of the exposure of the elderly to the news of the Corona pandemic and to determine the mechanisms of their exposure. On an intended sample on both sides of (Al-Karkh and Al-Rasafa) and the simple random sample was adopted to choose the place of distribution of the questionnaire and the intentional sample.

 The research concluded several results, most TV news is still a primary source of information and that most of the sample move between stations to see more information about the pandemic and that the presentation of views confuses the elderly ،There

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Idealism in Geoffrey Chaucer’s“General Prologue” to The Canterbury Tales
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The aim of this research is to analyze Chaucer’s use of idealism in the “General Prologue” to The Canterbury Tales. Idealism is defined as a belief that ideals are the only true reality. Therefore, it stresses the mental or spiritual over the material objects.Idealism is widely used during the Middle Ages, especially by Geoffrey Chaucer, who is England’s most famous poet. The Canterbury Tales  is his masterpiece. This Research analyzes ideals in the “General Prologue” toThe Canterbury Tales.

The conclusion of the present research shows that Chaucer uses idealism to criticize the follies and weaknesses of his age.Besides, he finds that adherence to ideal values is a means to cultivate morality leading to perfectio

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process
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Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The gratifications of local television sports programs from the audience's point of view Analytical study for the period from 1/7/2022 to 01/10/2022
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The issue of sports media and its role in winning sports and non-sports fans and unifying them towards various issues and events is one of the important topics that have begun to occupy many countries and governments in the world and allocate appropriate spaces for it and provide it with sufficient funds and budgets to advance this reality...

Especially since the concept of the sports official has It changed a lot and turned into an economic concept rather than a sport one through the investment in the field of sports and the entry of capital and contributes to the prosperity of the countries interested in this field.

It is important that includes profit and loss in addition to knowing how to employ and win the masses and e

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of Proactiveness and analysis strategic orientation tax organizational excellence: Practical research in the General Authority for Taxes
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This research aims to show the nature of the impact of proactive and analytical strategic orientation in the dimensions of tax organizational excellence (leadership, strategic planning, information and analysis and knowledge management, focus on taxpayers, focus on operations, focus on workforce, business results), in the General Tax Authority  The questionnaire was used as a tool to collect data and information from the sample of (110) who are (Associate Director General, Head of Department, Under-Head of First Division, Under-Head of Second Section, Division Officer).  Arithmetic mean, intestinal deviation the research has reached a number of conclusions, the most prominent of which are: -

  1. There is an effect of

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Publication Date
Fri Sep 30 2011
Journal Name
Iraqi Journal Of Science
Using the band ratio classification method to detect the regions that need to remove sedimentation in Tigris River
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LandSat Satellite ETM+ image have been analyzed to detect the different depths of regions inside the Tigris river in order to detect the regions that need to remove sedimentation in Baghdad in Iraq Country. The scene consisted of six bands (without the thermal band), It was captured in March ٢٠٠١. The variance in depth is determined by applying the rationing technique on the bands ٣ and ٥. GIS ٩. ١ program is used to apply the rationing technique and determined the results.

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Environmental management system in accordance with the requirements of the international standard (ISO 14004) and its applicability "Case study at Al-Ma'mun plant (vegetable oil)"
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 The search aims to clarify pollution to negative effects on environment and to an increasing in the dangerous polluted materials that discharged out these factories. To make active procedures in order to limit the environmental pollution.   

 The search problem came from an assumption which has the researched factory is suffering from the lack of applying the international specification      ( ISO 14004 ). The research problem assimilated by these questions:

  1. What is the level or organization in thinking of environmental system according to ISO 14004 .
  2. What are the requirements used in researched factor

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