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jeasiq-1058
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
Tue Jan 01 2019
Journal Name
Journal Of Craniofacial Surgery
The Impact of Blast Implosions and Bullet Injury on Maxillary Air Sinus
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Publication Date
Sat Mar 25 2023
Journal Name
International Journal Of Drug Delivery Technology
The Probable Association between Type 2 Diabetes Mellitus and Toxoplasma gondii Infection
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Background: Type 2 diabetes mellitus (T2DM) is a chronic disorder that constitutes a major health problem worldwide. Toxoplasma gondii is an intracellular parasite that may infect any nucleated cell. Toxoplasmosis is becoming a worldwide health threat, infecting 30–50% of the world’s human population. The studies that have been undertaken to investigate the link between T. gondii infection and diabetes have shown contradictory fi ndings. This research aimed to look at the possible link between T2DM and T. gondii infection. Methods and Subjects: The enzyme-linked immunosorbent assay (ELISA) approach was used to screen for T. gondii IgM and IgG antibodies in 69 patients with T2DM and 92 seemingly healthy persons as controls. Resul

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Publication Date
Thu Feb 01 2018
Journal Name
Iet Signal Processing
Signal compression and enhancement using a new orthogonal‐polynomial‐based discrete transform
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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Senserless Speed and Position of Direct Field Orientation Control Induction Motor Drive
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Direct field-orientation Control (DFOC) of induction motor drives without mechanical speed sensors at the motor shaft has the attractions of low cost and high reliability. To replace the sensor, information on the rotor speed and position are extracted from measured stator currents and from voltages at motor terminals. In this paper presents direct field-orientation control (DFOC) with two type of kalman filter (complete order and reduced order extended kalman filter) to estimate flux, speed, torque and position. Simulated results show how good performance for reduced order extended kalman filter over that of complete  order extended kalman filter in tracking performance and reduced time of state estimation.

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Steganography and Cryptography Techniques Based Secure Data Transferring Through Public Network Channel
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Attacking a transferred data over a network is frequently happened millions time a day. To address this problem, a secure scheme is proposed which is securing a transferred data over a network. The proposed scheme uses two techniques to guarantee a secure transferring for a message. The message is encrypted as a first step, and then it is hided in a video cover.  The proposed encrypting technique is RC4 stream cipher algorithm in order to increase the message's confidentiality, as well as improving the least significant bit embedding algorithm (LSB) by adding an additional layer of security. The improvement of the LSB method comes by replacing the adopted sequential selection by a random selection manner of the frames and the pixels wit

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Theoritical and Experimental Investigation of the Dynamical Behaviour of Complex Configuration Rotors
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The present work considers an alternative solution for a complex configuration of rotor discs by applying Galerkin Method. The theoretical model consists of elastic shaft carrying number of discs and supported on number of journal bearings. The equation of motion was discretized to finite degree of freedom in terms of the system generalized coordinates. The various effects of the dynamical forces and moments arising from the bearing, discs and shaft were included. Rayleigh beam model is used for analyzing the shaft while the discs are considered rigid . The validity and convergence of the present analysis was carefully checked by comparing with the Finite Element solution. An example of rotor consists of three different size discs and su

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
EXPERIMENTAL AND THEORETICAL INVESTIGATIONS FOR BEHAVIOR OF PRECAST CONCRETE GIRDERS WITH CONNECTIONS
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This research presents experimental and theoretical investigation of 15 reinforced concrete spliced and nonspliced girder models. Splices of hooked dowels and cast in place joints, with or without strengthening steel plates were used. Post-tensioning had been used to enhance the splice strength for some spliced girders. The ANSYS computer program was used for analyzing the spliced and non-spliced girders. A nonlinear three dimensional element was used to represent all test girders. The experimental results have shown that for a single span girder using steel plate connectors in the splice zone has given a sufficient continuity to resist flexural stresses in this region. The experimental results have shown that the deflection of hooked do

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Publication Date
Sun Oct 03 2021
Journal Name
Journal Of Interdisciplinary Mathematics
Fibrewise <i>ω</i>-compact and locally <i>ω</i>-compact spaces
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The goal of this article is to construct fibrewise w-compact (resp. locally w-compact) spaces. Some related results and properties of these concepts will be investigated. Furthermore, we investigate various relationships between these concepts and three classes of fibrewise w-separation axioms.

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
On Light Mapping and Certain Concepts by Using m_X N-Open Sets
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The aim of this paper is to present a weak form of -light functions by using -open set which is -light function, and to offer new concepts of disconnected spaces and totally disconnected spaces. The relation between them have been studied. Also, a new form of -totally disconnected and inversely -totally disconnected function have been defined, some examples and facts was submitted.

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Publication Date
Sat May 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluation Yield of Okra with Associated Traits Using Analysis Correlation and Path
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Abstract<p>The study was conducted at the fields of the Department of Horticulture and Landscape Gardening, College of Agriculture Engineering Sciences, University of Baghdad. During the spring 2017. All the recommended practices were followed during experimentation. The experimental material consisted four Genotype it is Batraa, Btera, Mosulle, and local selection. The experiment was applied in Randomized Complete Block Design (RCBD). The objectives of Study were to estimate the some genetic parameters and path coefficient for some traits Okra, The results of statistical analysis for these genotypes were highly significant differences for all traits except the traits number of leaves, the numbe</p> ... Show More
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