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Value engineering and process re-engineering and their role in reducing costs
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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.

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Publication Date
Sun Aug 06 2023
Journal Name
Journal Of Economics And Administrative Sciences
Probit and Improved Probit Transform-Based Kernel Estimator for Copula Density
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Copula modeling is widely used in modern statistics. The boundary bias problem is one of the problems faced when estimating by nonparametric methods, as kernel estimators are the most common in nonparametric estimation. In this paper, the copula density function was estimated using the probit transformation nonparametric method in order to get rid of the boundary bias problem that the kernel estimators suffer from. Using simulation for three nonparametric methods to estimate the copula density function and we proposed a new method that is better than the rest of the methods by five types of copulas with different sample sizes and different levels of correlation between the copula variables and the different parameters for the function. The

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Publication Date
Fri Jan 17 2020
Journal Name
Cihan University-erbil Scientific Journal
Characterization of Lactobacillus Isolates from Human Mouth and Feces as Probiotics
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Probiotics are live microbes that give many health benefits to human beings and animals, the most studied and commonly used probiotics are Gram-positive bacteria; lactobacilli and bifidobacteria. At nowadays, Lactobacillus spp. constitute more than two-thirds of the total numbers of probiotic species. The present study aimed to characterize Lactobacillus that locally isolated from human mouth and feces as probiotics. A total of three Lactobacillus isolates; Lactobacillus fermentum Lb2, Lactobacillus rhamnosus Lb9, and Lactobacillus paracasei Lb10 were investigated in respect to acid and bile salts tolerance, antibiotics susceptibility, and cell surface hydrophobicity in vitro using bacterial adhesion to hydrocarbons method. In compa

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Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Evaluation Properties and PNA Analysis for Different Types of Lubricants Oils
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A study of characteristics of the lubricant oils and the physical properties is essential to know the quality of lubricant oils. The parameters that lead to classify oils have been studied in this research. Three types of multi-grades lubricant oils were applied under changing temperatures from 25 oC to 78oC to estimate the physical properties and mixture compositions. Kinematic viscosity, viscosity gravity constant and paraffin (P), naphthenes (N) and aromatics (A) (PNA) analysis are used to predict the composition of lubricants oil. Kinematic viscosity gives good behaviors and the oxidation stability for each lubricant oils. PNA analysis predicted fractions of paraffin (XP), naphthenes (XN),

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
The Relationships between Relatively Cancellation Modules and Certain Types of Modules
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Let R be a commutative ring with identity and M be unitary (left) R-module. The principal aim of this paper is to study the relationships between relatively cancellation module and multiplication modules, pure submodules and Noetherian (Artinian) modules.

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Publication Date
Sat Jun 01 2013
Journal Name
International Journal Of Advanced Research In Engineering And Technology (ijaret)
MORPHOLOGICAL AND ELECTRICAL PROPERTIES OF SP DEPOSITED CADMIUM SULPHIDE THIN FILMS
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ABSTRACT: Thin film of CdS has been deposited onto clean glass substrate by using Spray pyrolysis technique. Results of Morphological (AFM) studied; electrical properties and optical conductivity studied are analysis. AFM results show a crystalline nature of the films. From the conductivity measurement at different temperatures, the activation energy of the films was calculated and found to be between 0.188 - 0.124 eV for low temperature regions, and between 1.67-1.19eV for high temperature regions. Hall measurements of electrical properties at room temperature show that the resistivity and mobility of CdS polycrystalline films deposited at 400 C0, were 3.878x103 . cm and 1.302x104cm2/ (V.s), respectively. The electrical conductivity of th

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Publication Date
Wed Mar 25 2020
Journal Name
Biomedical And Pharmacology Journal
Synergistic Antibacterial Activity of Epidermin and Staphylolysin LasA against Pathogenic Bacteria
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Antibiotic resistance increment is a major problem for the human society nowadays which encourages the efforts to look for new therapeutic alternatives from natural defenses. Synergistic antibacterial activity of epidermin and staphylolysin LasA A against Staphylococcus aureus (Staph aureus), Escherichia coli (E. coli) and Pseudomonas aeruginosa (Ps. aeruginosa) was evaluated. The antibacterial activities of epidermin from Staphylococcus epidermidis (Staph epidermidis) and Staphylolysin (LasA) from Ps. aeruginosa using the agar well diffusion assay were evaluated, and then using the micro dilution method to evaluate the minimum inhibitory concentration (MIC) and the minimum bactericidal concentration (MBC). The checkerboard method and fract

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Publication Date
Mon Feb 07 2022
Journal Name
Cogent Engineering
A partial image encryption scheme based on DWT and texture segmentation
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Publication Date
Tue Sep 10 2024
Journal Name
Iraoi Academic Scientific Journals
The Psychological and Physical Life Difficulties of Patients with nerve fascicle
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
OIL OF IRAQ AND MULTI-NATIONALITIES COMPANIES "Geopolitical point of view"
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Multi-nationalities companies are the main companies in the progressed
countries that improve the current technology and, thus, become the main source of it.
These companies, in the first place, aim to increase the profits of its
investments to satisfy stock holders in the original countries to which these companies
belong.
It is a mean to interfere in the economic of countries especially the growing
ones and exploit their important natural resources. Since this research focus on the
dangers of these companies, mechanism of its work and its dangers on the most
important natural resources of our country which is oil; therefore, the research
confirm that this important natural treasure must be under an Iraqi cont

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Publication Date
Tue Jan 01 2013
Journal Name
Communications And Network
Link and Cost Optimization of FTTH Network Implementation through GPON Technology
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