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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
Thu Feb 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Processing and re-interpretation of gravity bouguer map of a selected area in the W-NW of Iraq
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Abstract<p>Geophysical data interpretation is crucial in characterizing the subsurface structure. The Bouguer gravity map analysis of the W-NW region of Iraq serves as the basis for the current geophysical research. The Bouguer gravity data were processed using the Power Spectrum Analysis method. Four depth slices have been acquired after the PSA process, which are: 390 m, 1300 m, 3040 m, and 12600 m depth. The gravity anomaly depth maps show that shallow-depth anomalies are mainly related to the sedimentary cover layers and structures, while the gravity anomaly of the deeper depth slice of 12600 m is more presented to the basement rocks and mantle uplift. The 2D modeling technique was used for </p> ... Show More
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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ELEMENTS OF MARKETING MIX AND THEIR ROLE IN CONSUMER PERCEPTION OF BRAND IMAGE: A SURVEY OF SAMPLE OPINIONS FROM CONSUMERS OF ENIEM BRAND IN THE ALGERIAN MARKET.: ELEMENTS OF MARKETING MIX AND THEIR ROLE IN CONSUMER PERCEPTION OF BRAND IMAGE: A SURVEY OF SAMPLE OPINIONS FROM CONSUMERS OF ENIEM BRAND IN THE ALGERIAN MARKET.
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The current research aimed to analyze the importance, correlation and the effect of independent variables represented by marketing variables on the dependent variable represented by local brand, through taking ENIEM as a model for this study, which represents a sensitive sector for the Algerian consumer. The results of the study evinced that the Algerian consumer has a positive image toward the brand ENIEM given marketing variables which has acquired considerable importance to this consumer. Also, the results of this study showed a statistically significant correlation between marketing variables and good perception toward the brand ENIEM, at the same time, the existence of a statistically significant effect for each of these variables o

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Approaches in media, role and mobilization
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There is a natural problem raised by the issue of media performance. As a separate activity and express its own capabilities. This problem can be framed in the form of a question: Is media performance merely a reflection of the activity of other sectors of society, especially political and economic, and what links them to other societal sectors of interrelated relations? Is the media limited to mere transfer, or is it an industry with its own mechanisms and rules? The answer may seem somewhat complicated if we handle media with research and study in general, but the issue may be less complicated when it comes to Arab media, because its data may add another setback to the overall Arab setbacks.

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Estimation of Serum CD200 and CD200R1 Levels in a Sample of Iraqi Women with Breast Cancer: Their Role as Diagnostic and Prognostic Markers
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Breast cancer is a disease in which cells in the breast grow out of control. CD200 is a cell surface glycoprotein expressed on many cells, it belongs to the immunoglobulin family (Ig) and have a great role in the regulation of inflammation in autoimmunity. CD200 is the ligand for CD200R1 receptor. To determine if serum level of CD200 and its receptor CD200R1 can be used as a diagnostic and prognostic marker in patients with breast cancer.This case control study was carried out at Oncology Teaching Hospital – Medical city in Baghdad. Six groups were enrolled, four groups were confirmed with breast cancer stage (I, II, III and IV), fifth group (benign) and sixth group was control (healthy individual). Serum is divided to me

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic government and its effect in reducing Management Corruption: دراسة استطلاعية في دائرة المرور العامة (الإجازات)
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In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Core competencies and Their Role in Enhancing Organizational flexibility: An Analytical Study of the Views of a Sample of Employees in Presidency University of Mosul
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Abstract

The study aims to identify the levels of core competencies dimensions and types of organizational flexibility in the investigated organization, as well as to determine the nature of the relationship and the impact of core competencies dimensions with the process of organizational flexibility. Thus, a number of research questions were presented to express the research problem as follows:

  • What is the level of the investigated individuals' awareness to core competencies and organizational flexibility across their dimensions and types in the investigated organization?
  • To what extent are core competencies and organizational flexibility available in the Organiz

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification of Bacterial Strains Isolated from Patients with Urinary Tract Infection and the Role of Plasmids in their Antibiotic Resistance
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  One hundred fifty bacterial strains were isolated from patients with urinary tract infections (UTIs). They were belong to ten different species of gram-negative bacteria and to two genera of gram–positive bacteria. E. coli was the major causative agent and comprise 40% of all cases. Klebsiella pneumoniae and Proteus mirabilis were second and third with 18.67% & 18.0% respectively. Other gram-negative bacteria were belong to the genera Enterobacter, Acinitobacter, Pseudomonas, Citrobacter and Serratia. Ten cases (6.67%) were caused by genus Staphylococcus and seven (4.66%) were caused by Streptococcus. Out of the 150 positive cases, 96(64%) were from female patients, while 54(36%) were from males. High percentage of all

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Development of human resources and their role in achieving artificial intelligence A survey of the views of a sample of workers in the cement plant
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The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised:                                                    &nbs

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
The Impact of Agile Methodologies and Cost Management Success Factors: An Empirical Study
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Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of cash flow statement in reducing credit risk and liquidity: بحث تطبيقي في مصرف الرشيد
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Banks face different types of banking risks that limit the performance of its functions and achieve its objectives, including the financial risk that is based on current research into two types including a credit and liquidity risks. And established credit risk due to the possibility of delaying the borrowers to fulfill their obligations to the bank when due or non-payments on according to the terms agreed upon, while liquidity risk arises as a result of the inability of the bank to fund the financial needs, any inability to provide cash to pay its obligations short on credit without achieving tangible loss or the inability to employ the funds properly and show the liquidity risk in the event of inadequate cash inflows to the bank for an

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