Majeed Abdul-Hussein Hatif Al-Maryani

The current study sought to identify the activities of the two technologies of product life cycle costs and sustainable reverse engineering as an integrated model that helps to reduce costs and develop the current product design model according to customer requirements by the sum of the weights of the relative importance of each component based on the relationship between the customer's requirement and the function of the component. this research aimed to demonstrate the knowledge bases of the two technologies of product life cycle costs and sustainable reverse engineering and their importance in achieving competitive advantage.

The aim of the research is to employ modern administrative techniques as a system that maintains competitive advantage, through accurate measurement of costs and achieving the highest control over resources and efficient utilization of resources. The Iraqi General Company for Cement / Kufa Cement Factory, the application of the two technologies together leads to a reduction in costs and an enhancement of the competitive advantage. For the purpose of applying the two techniques, a number of conclusions were reached, the most important of which are: that employing the techniques of value flow costs and accounting for the consumption of time-oriented resources contributes to reducing costs. It combines the advantages of (TDABC) technology, (GPK) technology, and the advantages of value costing technology, to make informed decisions strategy to support the competitive advantage and the results of the research concluded that the ability of these technologies to identify and distribute costs in an easier and less complicated way and reduce losses and waste of effort and time, to achieve better control over costs and contribute to achieving a competitive advantage.

This research aims to shed light on the product life cycle technology in terms of sustainability and its importance to achieving competitive advantage. A picture of the product characteristics of the economic unit at an early stage, based on the evaluation of the value of the characteristics of the competing products by linking them to the optimal time spent on activities that contribute to the production of the product characteristics that have been identified under the sustainable life of the product. As a result, the information obtained will be useful and useful and help in promoting the process of improvement the value of the product of the economic unit and the achievement of competitive advantage.

The purpose of this research is to provide a systematic and comprehensive review to the existing literature on the determinants of firms reporting practices. Methodology: Following a systematic method, the sample literature of 135 studies was collected from Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings, and prior studies finding to provide some recommendations for further research. Findings: The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance, and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, a limited work was found on the country-related factors, while internal audit impact has yet to be explored. Contribution: Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

هدفت هذه الدراسة للتعرف على الاطار الفكري للحكومة واليات تطبيقها في المصارف العراقية وبيان دور الحوكمة للحد من اساليب التلاعب للمحاسبة الابداعية بجودة التقارير المالية وبيان دور مجلس الادارة للحد من التلاعب لاساليب المحاسبة الابداعية في المصارف العراقية

هدفت هذه الدراسة إلى الكشف عن العلاقة بين ممارسات إدارة الأرباح وعوائد أسهم الشركات الصناعية، وذلك من منطلق أن المحاسبين يمكنهم أن يغيروا أرقام البيانات المالية من خلال ممارسات إدارة الارباح لذلك حاولنا التعرف على مدى وجود هذه الظاهرة لدى الشركات الصناعية الاماراتية وعلاقتها بعوائد أسهم هذه الشركات وذلك من خلال تطبيق نموذج جونز المعدل لاحتساب المستحقات الكلية والمستحقات غير الاختيارية. وباستخدام البيانات المالية لعينة مكونه من (14) شركة صناعية اماراتية ولفترة 9 سنوات من 2006-2014، ومن خلال اجراء التحليل المقطعي للسلاسل الزمنية لكشف العلاقة بين ممارسات ادارة الارباح وعوائد الأسهم، فقد توصلت الدراسة الى عدة نتائج: منها أن الشركات قد مارست ادارة الارباح في السنوات 2006، 2010، 2011 ولم تكن هناك ممارسات في السنوات الأخرى، وان أعلى السنوات في ممارسة ادارة الارباح كانت عام 2006. وأيضا توصلنا الى وجود علاقة سلبية غير داله احصائيا" بين ادارة الارباح وعوائد الاسهم للشركات الصناعية في دولة الامارات العربية المتحدة، قد تعود الى عدم ممارسة الشركات الصناعية الاماراتية لأسلوب ادارة الارباح بالمجمل، وقد تم تقديم بعض المقترحات في نهاية الدراسة والتي من شأنها ان تساعد ادارات الشركات الصناعية الاماراتية والمستثمرون في سوق الاوراق المالية.

Target costing (TC) and continuous improvement (CI) are considered the most important techniques among the techniques of Strategic Management Accounting (SMA) in the field of Strategic Cost Management (SCM), they are aimed to develop the strategic performance of organizations and enhance their competitiveness, and that by finding ways to reduce costs and improve the quality of its products. In this paper, we try to show what is meant by all of the target costing technique, and continuous improvement technique? What are the variables that contributed to the appearance of each of these two techniques? What is the importance of the integration of these two techniques in achieving costs reduction and competitive advantages for organizations? Therefore, this paper aims to study the philosophy of target costing and continuous improvement techniques with an indication of the aspects of integration between them and its importance in achieving costs reduction and competitive advantage for the organization. We have used the descriptive analytical approach in this paper through the review of the literature available about the two techniques, and the study found that that the techniques of target costing and continuous improvement are among the most important techniques of strategic cost management affecting the company's success to the implementation of it competitive strategies, and that the integration between them lead to a significant impact in the successful implementation of competitiveness strategies - least-cost, differentiation, and focus.

Global knowledge economy, knowledge creation, sustenance and has become the key differentiator of success application. Much company that traditional knowledge and knowledge workers to manage effective physical asset management are also an important source of competitive edge as realized. Performance evaluation system has been increasing criticism of the fiscal measures and new initiatives were floated over the last two decades of the varieties, the balanced score card is an important among them the performance measurement system has changed a lot compared to the past. Comparison between similar items just applying traditional performance measurement approach real measurement results are in, Is one of the most important goals of evaluation performance measurement capacity assessment the modern approach while growth and development has focused on.Modern evaluation system is improving satisfaction, improving the efficiency and effectiveness of the organizational activities to improve results in the end. Balanced scorecard for a quick and comprehensive examinations offers top managers nowadays, just organizations that can use their industry better as a leader and his enemies and new methods to increase your competitive advantage by using resources can thus be considered, BSC management as a new tool in the hands a better competitive positioning organizational performance the better assessment can provide news The letter emerged and developed during the years how we BSC review.

This study aimed to test the disclosure and transparency within the international principles of corporate governance and its accounting reflections in the financial reporting of firms in an emerging market economy. We have tried to test this topic in the environment of Iraqi firms through the study and analysis of published financial reports and the availability of material information to the principle of disclosure and transparency, in addition to indicate the effect of firms type of activities and size on the availability of this information. By using financial reports for 34 listed firms for the periods from 2008 - 2011, and have constructed an index consisting of 20 components to measure the level of disclosure and transparency in financial reports for these firms. These components are distributed on 3 main parts, which are: information about the firm, information about board of directors and executives, financial and accounting information. The results reveal that the availability of material requirements of disclosure and transparency in financial reporting of Iraqi listed firms is low, and also there was a significant impact of the firm’s types of activities on the availability of material requirements of disclosure and transparency.

This study aimed to introducing the techniques of strategic management accounting and its role in serving the objectives of contemporary management – strategic management of Romanian companies, through the study of these techniques, and then applied the topic in the field through distributing a survey questionnaire in a sample of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its techniques, and we used the applied approach in the practical part of the study, where we used a survey questionnaire to collect the applied data for four techniques from twenty individuals from four multiple Romanian companies in Bucharest.

دراسة مدى فهم واستخدام المعلومات المحاسبية من قبل المستثمرين الافراد في سوق الاوراق المالية في العراق