Search Results for Mohammed A. Hamza
Abstract
This research aims to study the role of Lean Quality in promoting the transition to Green Manufacturing in modern organizations, focusing on its practical applications at the Al-Hillah Sugar Factory, owned by Al-Ittihad Company. The research highlights how Lean Quality principles, such as continuous improvement, waste reduction, and process flow optimization, can be used as tools to enhance production efficiency and achieve environmental sustainability.The research employed a field survey methodology, utilizing an eight-item questionnaire to cover Lean Quality and Green Manufacturing elements. A five-point Likert scale was used to assess the extent to which these concepts were applied by factory employees. A representative sample of employees was selected using stratified random sampling to ensure comprehensive coverage of all departments and job levels.The results of the analysis showed that Lean Quality is applied to varying degrees within the factory, with a high level of application in continuous improvement and process flow. However, some gaps were observed in employee engagement and waste reduction. Green Manufacturing practices ranged from moderate to high, with superior performance in the areas of corporate sustainability and energy consumption reduction. Environmental innovation, however, presented some challenges that require further development.
Abstract
The research aims to define the performance audit of the Reconstruction Fund for Areas Affected by War Operations, and to clarify the requirements of the INTOSAI (3000) standard for "performance audit", in line with the performance of the Reconstruction Fund, as well as to state the theoretical framework for sustainable development in terms of concept, importance, objectives, and the extent to which the objectives of the Reconstruction Fund for Areas Affected by War Operations are consistent with the Sustainable Development Goals, and to provide proposed indicators to measure the extent to which the Fund has achieved the Sustainable Development Goals and to apply a sample of the proposed indicators to verify the implementation of the Sustainable Development Goals by this Fund. The researchers relied on a set of tools that included analyzing the financial data and funding sources approved by the Fund, as well as reviewing the statistics of the projects that the Fund has worked to establish in the affected areas, in addition to the proposed indicators to verify the implementation of the Sustainable Development Goals. The research community represents the specialized development funds in Iraq, while the research sample was represented by the Reconstruction Fund for Areas Affected by War Operations to apply indicators to verify the implementation of the Sustainable Development Goals for the years 2018-2019. The research concluded that the objectives of the Reconstruction Fund for Areas Affected by War Operations are largely consistent with the development goals. Sustainable, as this fund is one of the development funds that sponsors support for the social, economic and environmental dimensions in a noticeable way.