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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 Dec 03 2017
Journal Name
Baghdad Science Journal
New Synthesis of Cyclic Imide Compounds for Ampicillin Drug and Studying Their Biological Activity
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Some new cyclic imides are prepared by the reaction of ampicillin drug with different cyclic anhydrides as a first step to form amic acids for ampicillin drug. The second step includes the reaction of prepared amic acids with acetic anhydride and anhydrous sodium acetate with heating in THF as a solvent to give cyclic imide compounds. These compounds are identified by melting points, FT-IR, 1H-NMR, and biological activity

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of water resources internationally and their implications for the water issue globally
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The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use b

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Cognitive Beliefs and Their Relationship to Self-Organized Learning Strategies at the Preparatory Stage
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The study aims to identify the level of cognitive beliefs, as well as to identify the level of self-organized learning strategies among intermediate school students. The study also aims to identify the differences in the level of self-organized learning strategies among intermediate school students in term of gender, branch (scientific, literary). In order to achieve the research objectives, the researcher designed a scale to measure the cognitive beliefs. As for the scale of self-organized learning strategies, the researcher adopted a scale of (Pintrich et al. 1991), which was translated by (Izzat Abdelhamid, 1999) , For self-organized learning strategies, the sample consisted of (400) students from the research population, whic

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Preparation of Unsaturated Polyester Nanocomposites and Studying Their Mechanical Properties Using some Inorganic Additives
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In this study three inorganic nano additives, namely; CaCO3, Al2O3 and SiO2 were used to prepare nanocomposites of unsaturated polyester in order to modify their mechanical properties, i.e. tensile strength, elongation, impact and hardness. The results indicated that all the three additives were effective to improve the mechanical properties up to 4% by weight. The effectiveness of them follows the order : CaCO3 > Al2O3 > SiO2 This is due to their particle size in which CaCO3 (13nm), Al2O3 (20-30nm) and SiO2 (15-20nm).

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Publication Date
Wed Nov 19 2014
Journal Name
Journal Of Biosciences
Caspase-like proteins: Acanthamoeba castellanii metacaspase and Dictyostelium discoideum paracaspase, what are their functions?
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Publication Date
Tue Jan 01 2019
Journal Name
Biochem. Cell. Arch
BIOSYNTHESIS OF SILVER NANOPARTICLES USING MINTS LEAF EXTRACT AND EVALUATION OF THEIR ANTIMICROBIAL ACTIVITY
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The aim of this study is to synthesize an easy, non-toxic and eco-friendly method. Silver nanoparticles which were synthesized by leaf extract of mint were characterized by UV-Visible Spectroscopy which appears UVVisible spectrum of demonstrated a peak 448 nm corresponding to surface Plasmon resonance of silver nanoparticles, Fourier Transform Infrared Spectroscopy (FTIR); functional groups involved in the silver nanoparticles synthesis were identified, the presence of silver nanoparticles was confirmed by X-ray diffraction (XRD) and Atomic Force Microscope (AFM) analysis clearly illustrated that the shape of silver nanoparticles was spherical and the size of the silver nanoparticles has been measured as 55- 85 nm. Evaluation of its antimic

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Removal Interferences with Spectrophotometric Study for the Determination of Chromium, Vanadium and Their Application
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  The species of Cr (III), Cr (VI) in biological samples and V(IV), V(V) in foods & plants samples were determined by spectrophotometric methods. Integrated spectral studies of complexes [Cr (III, VI)-DPC], [Cr (VI)-bipy], [VO-SH], [V (V)-8-HQ] which included a study of the optimum conditions for the complexes formation by the investigation of the chemical and physical variables affecting each complex formation, the nature of complexes, the preparation of calibration curves of the complexes and treated the resulted data by modern statistical methods and study the interfering species. Interferences were removed to explain the reactions thermodynamically by determining Eï‚°cell, Keq. and ∆G values and includes a study of

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physics: Conference Series
Study electron transport coefficients for Ar, O2 and their mixtures by using EEDF program
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Publication Date
Sat Oct 13 2018
Journal Name
International Research Journal Of Pharmacy
KNOWLEDGE, ATTITUDE, AND PRACTICES OF MOTHERS TOWARD STARTING OF COMPLEMENTARY FEEDING FOR THEIR INFANTS
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Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
Synthesis of New Heterocyclic Compounds Derived from Anthrone and Evaluation of Their Biological Activity
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In this research, Schiff bases derived from the reaction of anthrone with different heterocyclic amines have been described. The resulted Schiff base compounds were reacted with various nucleophiles in order to obtain new heterocyclic derivatives. Chemical structures of all products were confirmed by IR, 1H-, 13C-NMR spectral data and elemental analysis. All synthesized compounds were in vitro tested against a standard strain of pathogenic microorganism including Gram +ve bacteria (Staphylococcus aureus), Gram –ve bacteria (Escherichia coli), and fungi (Candida albicans).

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