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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 07 2014
Journal Name
Baghdad Science Journal
Role of TGF-?1 in Urinary Bladder Carcinoma
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The present study aimed to evaluate sera TGF- ?1 concentration in patients with urinary bladder carcinoma (UBC). All malignant of them was transitional cell carcinoma (TCC) type , patients with urinary bladder disorders (UBD ) and healthy control , and to study the correlation between sera TGF-?1 levels and tumor stages and grades in UBC patients . A direct ELISA test was used to quantify the seraTGF-?1 concentrations in sera of 58 patients with urinary bladder carcinoma UBC of different grades (G) and stages (T) all malignant of them was transitional cell carcinoma (TCC) type , 15 from patients with UBD and 15 healthy subjects . Sera levels of TGF-?1 were elevated in patients with UBC and UBD compared to healthy (P ? 0

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Publication Date
Thu Jan 01 2009
Journal Name
Al-anbar Medical Journal
The Role of Epineurotomy in Carpal Tunnel Syndrome
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Aim: The purpose of this study is to compare the effect of epineurotomy of median nerve with just division of the transverse carpal ligament in the treatment of carpal tunnel syndrome. Patients & Methods: We conducted a prospective, random study to evaluate the effect of epineurotomy on the outcome of operative treatment of established median-nerve compression in the carpal canal. Fifty hands (forty-four patients) were selected randomly into two groups: group I had a release of the transverse carpal ligament alone, and group II had a release and adjuvant epineurotomy of the median nerve. The groups were similar with regard to age group, gender, duration of symptoms, and preoperative physical findings. All patients had electrophysiological e

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Publication Date
Mon Oct 01 2012
Journal Name
Albahith Alalami
The Role of Social Media in Changing Media
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Media theories and studies have provided many diligences on the concept of social media and the circle of influence, including the theory of social marketing which deals with how to promote ideas espoused by the elite in a society to become a recognized social value. The emergence of social networks provided a revolutionary breakthrough, taking the media to unprecedented horizons; and giving its users great opportunities to influence and move across borders without restrictions and censorship, except in a relatively limited manner. So, the emergence of social media has created channels of live broadcasting from its audience in a method of development that changes the essence of the known communication theories; and stops the monopoly of th

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Publication Date
Thu Oct 21 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Green Kaizen in Productivity Enhancement
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The world is moving towards greening business in general and production systems in particular. At the same time, economic units seek to enhance their productivity and find any variables that can contribute to improving their elements. Economic units should not ignore the green dimension of cost management techniques because of its role in containing the green dimension of the production system and the product. However the few researches dealt with the subject of the green kaizen showed its role in reducing costs and improving the environment. Those researches did not address its contribution to raising the level of productivity. Productivity is an important indicator of economic units that expresses their level of success and progre

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Publication Date
Fri Jul 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The role of maxillary canines in forensic odontology
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Background: This study aimed to determine the gender of a sample of Iraqi adults utilizing the mesio-distal width of maxillary canines, inter-canine width and standard maxillary canine index, and to determine the percentage of dimorphism as an aid in forensic odontology. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the maxillary canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; independent samples t-test was performed to evaluate the gende

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Publication Date
Thu Aug 10 2023
Journal Name
Central Asian Journal Of Medical And Natural Sciences
Role of Gamma Camera Components in Radiological Diagnosis
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The gamma camera, along with SPECT and PET scanners, is one of the main imaging technologies in nuclear medicine. A collimator is typically constructed from tungsten to provide high absorption of gamma photon energies. It has a hole or holes for imaging. Gamma rays from a radioactive source within the body are emitted in all directions, while the photons required constructing an image travel through the hole. A scintillator is the most common material used to convert the high energy of gamma radiation into a lowenergy optical photon. These detectors are one of the primary secrets to radio-diagnosis in nuclear medicine. The photomultiplier tube (PMT) is a versatile device with extraordinarily highly sensitivity and response. A typical photom

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Publication Date
Sun Apr 02 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Role of Oxidative Stress In Lead Poisoning
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To investigate the relationship between increased lipid peroxidation, and the lowering of both plasma total proteins and albumin in lead-exposed workers, and the effectiveness of antioxidants (vit. C and E) in modulating oxidative stress in those workers.

Thirty male and females workers employed in the Iraqi storage battery (age range 20-40 years) were participating in this study. Additionally, 11 healthy subjects were served as healthy controls, with the same age range compared to workers group, to avoid the effects of age variations on the studied parameters. Blood lead levels, erythrocytes and plasma MDA, erythrocytes and plasma GSH, total protein and albumin levels in healthy controls and lead-exposed workers pre- and post-tr

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Publication Date
Mon Dec 01 2025
Journal Name
Egyptian Journal Of Microbiology
Role Of Preoperative Prophylaxis Antibiotics In Fracture Mandible
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Publication Date
Mon Mar 31 2025
Journal Name
Iraqi Journal Of Community Medicine
Role of Streptococcus mutants Biofilm in Dental Caries
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Abstract<p>Dental caries is a common chronic disease affecting tooth of many subjects at different ages due to biofilm-mediated oral bacterial infection. <italic toggle="yes">Streptococcus mutans</italic> is regarded as a pivotal cariogenic bacterium responsible for dental caries and plaque formation. It produces exopolysaccharides on the surface of the tooth promoting the colonization of cariogenic bacteria and dental biofilm development. Formation of this biofilm can be prevented by using different antimicrobial agents such as BlueM mouthwash, polypyrrole, natural flavonoids, and endocannabinoid anandamide.</p>
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Publication Date
Wed Apr 25 2018
Journal Name
Oriental Journal Of Chemistry
Diagnosis, Structure, and In vitro Antimicrobial and Antifungal Evaluation of some Amino benzoic acids, derived Ligand Schiff base and their Mixed Complexes with Cu(II), Hg(II), Mn(II), Ni(II) and Co(II)
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Innovative various Schiff bases and their Co(II), Ni(II) and Cu(II) and Hg(II)  compounds made by the condensation of 4-amino antipyrine with derived aminobenzoic acid (2-aminobenzoic acid, 3-aminobenzoic acid, and 4-aminobenzoic acid ) have been prepared by conventional approaches. These complexes were described by magnetic sensibility analysis, FT-IR spectra, and molar-conductance and elemental analysis. Analytical values appeared which the mixed-ligand complexes presented ratio about 2:1 (ligand: metal) with the chelation 4 or 6. The prepared compounds offered a good effect on the organisms; bacteria Staphylococcus-aurous, Escherichia-coli and fungi C. albicans, A. niger. Also, the biological products signalize which the mixed compl

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