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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 Jan 01 2012
Journal Name
Al-nahrain Journal Of Science
Synthesis and Characterization of New Azo Dye Complexes with Selected Metal Ions
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Coupling reaction of 2-amino benzoic acid with phenol gave the new bidentate azo ligand. The prepared ligand was identified by Microelemental Analysis, FT-IR and UV-Vis spectroscopic technique. Treatment of the prepared ligand with the following metal ions (CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2]. The prepared complexes were characterized using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentr

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Global Pharma Technology
Preparation, Characterization and Antimicrobial Activity of Chitosan Schiff Base / Polyvinyl Alcohol Nanocomposite
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Schiff base of chitosan with Para-Dimethyl aminobenzaldehyde /PVA-Ag Nanocomposite have been prepared as antimicrobial polymer. The prepared chitosan Schiff base and chitosan Schiff base / PVA-Ag nanocomposite were characterized by FT-IR, SEM analysis and biological activity. The nanocomposite showed good activity against different types of bacteria.

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Die literarische Übersetzung und Deutlichkeit dem Leser Literary Translation and Receive Manifestation
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Die Forschung geht  um das wichtigste Thema für die literarischen Studien, die um die literarische Übersetzung und die Deutlichkeit dem Leser gekreist sind. Die literarische Übersetzung ist ein schwieriger Prozess, der auf vielseitigen Faktoren beruht ist, damit es erfolgreich gelungen ist. Dies ist auch ein gemeinsamer Prozess durch das Kunstwerk zwischen dem Autor und Übersetzer, so dass der erste Schritt in der vorliegenden Forschung wie folgendes lautet: muss es der Autor genau bestimmt wird, wie er die methodischen Grundprinzipien des Wekes im Dienst der zentralen Idee formuliert, und wie er die literarische Gestalt durch die voll erfassende Vorstellung des Wekes dichtet. Denn die literarische Arbeit besteht aus zwei Teilen

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Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Phenol from Water and Wastewater by Chemical Precipitation with Lime
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Publication Date
Wed May 25 2016
Journal Name
Oncolytic Virotherapy
Newcastle disease virus, rituximab, and doxorubicin combination as anti-hematological malignancy therapy
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Hematological malignancies are important diseases that need more powerful therapeutics. Even with current targeting therapies, such as rituximab and other chemotherapeutic agents, there is a need to develop new treatment strategies. Combination therapy seems the best option to target the tumor cells by different mechanisms. Virotherapy is a very promising treatment modality, as it is selective, safe, and causes cancer destruction. The Iraqi strain of Newcastle disease virus (NDV) has proved to be effective both in vitro and in vivo. In the current work, we tested its ability on anti-hematological tumors and enhanced current treatments with combination therapy, and studied this combination using Chou–Talalay analysis. p53 concentration was

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation and Characterization of Y2O3, Sio2 Doped By Eu2O3 as Luminescent Ink
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   This article includes the preparation of luminescence materials from rare earth (Eu ) ion doping Yttrium Oxide (Y2O3) 70% and SiO2 25% and study the characteristics of phosphors for ultraviolet to visible conversion. The phosphor materials have been synthesized by two steps: Preparing the powder by solid state method using Y2O3, SiO2 and Eu2O3 with doping materials concentration (70%, 25% and 5%) respectively and different calcination temperature (1000, 1200 and 1400 oC).

   The second step is to prepare the colloid solution by dispersing the produced powder in a polyvinyl alcohol solution (4%) .

Powde

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Design and study for transmitter system of laser Nd-YAG (1.06 ?m)
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In this research , design and study a (beam expander) for the Nd – YAG laser with (1.06 ?m) Wavelength has been studied at 5X zoom with narrow diversion in the room temperature. by using (ZEMAX) to study the system. Evaluate its performance via (ZEMAX) outputs, as bright Spot Diagram via (RMS), Ray Fan Plot, Geometric Encircled Energy and the value of Focal shift. Then study the effect of field of view on the outputs in the room temperature.

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Self Protection and it's Relation with the social ignorance OF UNIVERSITY STUDENTS
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The aim of this research is to find a relation between self-protection and the social - ignorance of the univresity students. In applying the aims of the reaearch, the ressearcher has constructed two scales to measure
self - protection and the social - ignorance. After finding their validity and stability and their discriminative power, the researcher has applied them on a sample of (200) male and female. University students, who were selected randomly. The results of the research has arrived at finding a positive relation between self-protection and social - ignorance.

The researcher has recommended a concentration on the role of parents in raising their childern depending on themselves and making f

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Synthesis and characterization of chitosan schiff base hydrogel for controlled drug release
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Chitosan-schiff base with three different ratios of para-Dimethyl aminobenzaldehyde& chitosan Schiff base hydrogels have been prepared for controlled drug release study. The synthesized chitosan Schiff base and chitosan Schiff base hydrogel were characterized by FT-IR, UV-Visible, SEM, analysis. Swelling properties of the hydrogel were investigated at three different media pH (2, 7, 10). The swelling degree varied with the pH, amount of crosslinking agent glutaraldehyde and with the amount of paraDimethylaminobenzaldehyde for the hydrogels. All hydrogels were used for controlled drug release system. Aspirin was used as model drug, in three different buffer solution (2, 7, 10) as release media. The rate of release of drugs in the pH2 is m

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Scopus
Publication Date
Mon Apr 01 2019
Journal Name
Biochem. Cell. Arch.
Comparative Histopathological Effects Of Acetamiprid And Its Nanometric Form On Albino Mice
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Formulations based on nanomaterials have the ability to reduce the consuming of hazardous pesticides and theirimpact on human health and environment. The present study focused on a comparative investigation of histological effects of nanocapule acetamiprid (NACMP) in vivoand commercial parental bulk form of acetamiprid (ACMP) on albino mice. Nanoformulations of pesticides have the potential to improve food productivity without compromising with the ecosystem. In the present study, nanocapsules containing acetamiprid were prepared from two natural macromolecules, alginate and chitosan. The characterization of the nanocapsules were investigated by Dynamic Light Scattering(DLS), T ransmission Electron Microscopy (TEM) and Atomic force

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