This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal and what they reached are the difficulty of accounting for the environment and social costs from final accounts and trail balance to interfere with economic costs with their environment and social goal and social contribution by salaries in the2013 environmental sector was less than the year 2012 for the context of mortality ,deaths and health diseases as a result of pollution in the various types of economic and lower –specific rates and salaries in severe incentives and insurance despite the risk of the site in addition to the inequality of workers in allowance ,gloves helmets for work to protect workers from material ,what is recommended for the research is mandatory incidence of the company using a good technical advice to the use of the evolving cleaning and the equipment of the evolution of the evolving and polyvochemical pollution and the hard walk, and use of clean fuels in the industries after the context of the largest and other toxic gases for declining contaminants in combustion in order to protect and improve the environment.
We use of multi-choice Goal Programming (MCGP), which is a developed model of Goal Programming where it is used in circumstances of the multiplicity and difference of goals when choosing between decision alternatives in cases of allocating resources, as it is a model that seeks to find the closest and best solutions to the specific values of the goals within the aspiration levels, as the first goal in the multi-choice goal programming model that is used to reduce the total cost of storage and shortage, while the other goal was to reduce the difference between the real demand that the hospitals need from the blood transfusion center and the units that already achieved. The case Iraqi Center
... Show More
The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justic
... Show MoreWe have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where (КМО) and a (bartlett) tests
... Show More
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
... Show MoreAbstract
The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma
... Show MoreAbstract :-
The aim of the research is to explain the role of quality costs their importance and their classification, and to clarify the most important tools that help to reduce costs.
In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following
... Show More
This research aims to analyze the intellectual and civilizational regression that afflicted Iraqi and Arab society due to political and religious tyranny and internal conflicts, which was reflected in the deterioration of human rights values and the absence of equality and justice in dealing with the other religiously, which affected the reluctance of members of religious groups to interact with their national societies and then migrate to Outside, which contributed to a double loss, in terms of the loss of these societies by productive and effective national competencies, and in terms of distorting the image of Islam. The research stressed that the first treatments of this phenomenon are the consolidation of the values of citize
... Show More
The research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag
... Show More
(1)
This study aimed to identify the perceived mental image of volunteering, and its relationship to volunteer motivation among a sample of Al-Quds Open University students, as well as to identify the differences in the perceived mental image of volunteering due to variables (gender, year of study, place of residence, college). The researcher has used relational descriptive approach. The researcher has used two questionnaires, the first was used to measure the perceptive mental image of volunteering, and the second to measure the motivation towards volunteering, and the study population may consist of all students of Al-Quds Open University Hebron Branch during the first semester of the academic year 2021/2020 and their number (3462)Male and
... Show MoreThe problem of this research lies in the fact that there is a lack of accurate scientific perceptions about the size of the use of Iraqi women’s social networking sites and the motives behind this use and the expectations generated by them.
The goals of the research are as follows:
1- Determine the extent of Iraqi women’s use of social networking sites (Facebook, YouTube, twitter, and Instagram).
2- Investigative the motives behind the use of social networking sites by Iraqi women.
3- Detecting the repercussions of Iraqi women’s use of social networking sites (Facebook, you tube, twitter, and Instagram).
The research is classified as a descriptive one. The researchers use the survey methodology. The research commu