Preferred Language
Articles
/
jeasiq-1058
Value engineering and process re-engineering and their role in reducing costs
...Show More Authors

تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد مفهوماً جديداً هو (الانتاج من اليد الى الفم)، وان مفاهيم الكلفة والتسعير تخلخلت وتقادمت بظهور فلسفة سوق المنافسة الحرة والعولمة، واصبح الزبون هو القاسم المشترك والاساس لنجاح كل المؤسسات او فشلها فإذا لم يرض الزبون بمنتج ما بسبب تغير اذواقه او ميله الاستهلاكي فلا فائدة من انتاج البضاعة حتى لو كانت بأساليب مثالية. وقد كان للتطورات التكنولوجية اثر كبير في السلع والمنتجات فظهور منتجات جديدة في السوق يؤدي الى تزايد الطلب على سلعة معينة، وتخفيض الطلب على سلعة اخرى. ولذلك فقد ظهرت مسألة خطيرة في هذا المجال وهي الاندثار بالتقادم او ما يسمى بالاندثار التقني. فالقفزة النوعية تتمثل في ان هذا الاندثار يؤدي الى صرف مبالغ هائلة في موضوع البحث والتطوير لغرض تصميم منتجات جديدة تساير اذواق المستهلكين، اذ اصبحت السلع تتقادم شهرياً او خلال مدد قصيرة.

ان الاساليب الادارية الحديثة دائماً تسعى للحاق بعجلة التقدم العلمي، فأوجدت نظريات ومفاهيم تتلاءم مع هذا التطور وكان لزاماًَ على المحاسبة- وخاصة محاسبة التكاليف والمحاسبة الادارية- تأطير هذه النظريات بما يخدم اهدافها.

ومن هنا جاءت مفاهيم هندسة القيمة وإعادة هندسة العمليات بوصفها احد ابرز الاساليب الادارية والتقنية الحديثة الملائمة لمواكبة التقدم العلمي والتغيرات في بيئة الاعمال لتحقيق الهدف الرئيس الذي تسعى اليه المؤسسات اليوم وهو تلبية متطلبات ورغبات الزبون من خلال تحقيق هدفي: تخفيض كلفة المنتج وتحسين قيمته لنيل رضاه، وهو المقياس الأساس لنجاح المؤسسات، ولذلك فإن هذا البحث يسعى الى بيان اهمية ودور الاسلوبين موضوعي البحث في تحقيق عوامل النجاح الأساسية للمنافسة حيث تعد هندسة القيمة اسلوباً مختلفاً في معالجتها للتكاليف المرتفعة للمنتج بتركيزها على تجزئة المنتج على وظائف ومكونات، ودراستها وتحليلها. اما أسلوب إعادة هندسة العمليات فركز على حاجة المنشآت الى تغيير عملياتها وانشطتها.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Apr 10 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Domperidone Nanoemulsions for Oral Rout
...Show More Authors

          The aim of the present study is to formulate, evaluate and characterize the nanoemulsion of Domperidone a poorly water-soluble anti-emetic drug.

           Domperidone powder is white or almost white powder, photosensitive, practically insoluble in water, slightly soluble in ethanol and in methanol; soluble in dimethylformamide. It is used as an antiemetic for the short-term treatment of nausea and vomiting of various etiologies.

           Solubility studies were conducted to select the oil, surfactant and cosurfactant. Phase diagrams were constructed by aqueous phase

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Structural and optical properties for nano GaxSb1-x films
...Show More Authors

Alloys of GaxSb1-x system with different Ga concentration (x=0.4, 0.5, 0.6) have been prepared in evacuated quartz tubes. The structure of the alloys were examined by X-ray diffraction analysis (XRD) and found to be polycrystalline of zincblend structure with strong crystalline orientation (220). Thin films of GaxSb1-x system of about 1.0 μm thickness have been deposited by flash evaporation method on glass substrate at 473K substrate temperature (Ts) and under pressure 10-6 mbar. This study concentrated on the effect of Ga concentration (x) on some physical properties of GaxSb1-x thin films such as structural and optical properties. The structure of prepared films for various values of x was polycrystalline. The X-ray diffraction analy

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Strongly C_11-Condition Modules and Strongly T_11-Type Modules
...Show More Authors

      In this paper, we introduced module that satisfying strongly -condition modules and strongly -type modules as generalizations of t-extending. A module  is said strongly -condition if for every submodule of  has a complement which is fully invariant direct summand. A module   is said to be strongly -type modules if every t-closed submodule has a complement which is a fully invariant direct summand. Many characterizations for modules with strongly -condition for strongly -type module are given. Also many connections between these types of module and some related types of modules are investigated.

View Publication Preview PDF
Crossref
Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction and Purification of Magnesium Sulphate from Iraqi Dolomite
...Show More Authors

View Publication Preview PDF
Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Ultrasonic and Viscosity Studies of Poly ( Acrylic Acid ) Solutions
...Show More Authors

Ultrasonic absorption, velocity, viscosity, adiabatic compressibility, relaxation time and relaxation amplitude measurements are reported on different concentrations of poly(acrylic acid) solutions in common solvent water using pulsed ultrasonic apparatus technique operating at 26 kHz and 30 ºC. Results show an increase of velocity, viscosity, and absorption coefficient ،relaxation time and relaxation amplitude values with the increasing concentrations of the poly(acrylic acid) solutions, which might be the result of structural fluctuations of polymer molecules such as the segmental motions of the polymer chains. In contrast the compressibility decreases with the increasing concentration of this polymer. This study suggests there i

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Antimicrobial Activity of Nitrogen-Containing Anthraquinone Derivatives
...Show More Authors

New substituted anthraquinones with amino derivations fragments were synthesized through the substitution of bromine atom by different amines using the Ullmann coupling reaction. Obtained compounds based on anthraquinone used for experimental antimicrobial studies. The structure of the synthesized compounds was confirmed by LC-MS and 1H, 13C NMR spectroscopy. Studies on planktonic microorganisms have shown that the first synthesized anthraquinone derivatives have an inhibitory effect against bacteria and fungi. The triazene 1-(3-(benzoic acid(triaz-1-en-1-ol(-4-(1H-imidazol-1-yl(-9,10-dioxo-9,10-dihydroanthracene -2-sulfonic acid, have wide spectrum of activity, growth retardation zones against gram-positive micro

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Fri Oct 25 2013
Journal Name
International Endodontic Journal
Fabrication and characterization of polymer composites for endodontic use
...Show More Authors

Aim To develop a low-density polyethylene–hydroxyapatite (HA-PE) composite with properties tailored to function as a potential root canal filling material. Methodology Hydroxyapatite and polyethylene mixed with strontium oxide as a radiopacifier were extruded from a single screw extruder fitted with an appropriate die to form fibres. The composition of the composite was optimized with clinical handling and placement in the canal being the prime consideration. The fibres were characterized using infrared spectroscopy (FTIR), and their thermal properties determined using differential scanning calorimetry (DSC). The tensile strength and elastic modulus of the composite fibres and gutta-percha were compared, dry and after 1 month storage in

... Show More
View Publication
Crossref (5)
Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Fuzuli al-Baghdadi, his purposes and his poetic arts
...Show More Authors

This research is mainly about the Arabic poetical work of the poet “Fadhuli AL-Baghdadi ». It aims to show the poetic purposes used like (advice, flirting and praise). This research sheds some lights on how the poetical work was hardly found because it has only one copy, which is originally a transcript

This study analyses AL-Baghdadi's poems, as well as Sheding some lights on earlier life and his other compositions, AL-Baghdadi is considered a tri-lingual poet who wrote in Turkish, Arabic and persian. His Surname as "AL- Baghdadin was as mentioned by some historians, due to his being born in Baghdad or to All a resident in Baghdad at that some poets, who wrote in Arabic have been mentioned here also, like The judge Burhan Al-

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 30 2024
Journal Name
Modern Sport
Mechanical angle foot during jumping and correct landing method
...Show More Authors

This article investigates the relationship between foot angle and jump stability, focusing on minimizing injury risk. Here are the key points: Importance: Understanding foot angle is crucial for improving jump stability, athletic performance, and reducing jump-related injuries like ankle sprains. Ideal Foot Angle: Research suggests a forward foot angle of around 15 degrees might be ideal for many people during jumps. This angle distributes forces evenly across the foot, lowers the center of gravity, and provides more surface area for pushing off the ground. Factors Affecting Ideal Angle: The optimal angle can vary depending on the type of jump (vertical vs. long jump), fitness level, and personal preference. Incorrect Foot Angles: Landing w

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Mar 20 2021
Journal Name
Agroforestry Systems
Hydraulic lift: processes, methods, and practical implications for society
...Show More Authors

View Publication
Scopus (15)
Crossref (15)
Scopus Clarivate Crossref