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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 16 2018
Journal Name
Al-academy
Guernica Semiotics… methods of Expression between Aesthetic and Semantic Composition
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This semiotic analytical study has shown that there is a wide diversity in the aesthetic systems and the ranges of reception for the rhetoric and the discourse. The fertility of this semiotic conceptual system monitored this new mature, innovative and advanced level of this new critical analytical method with its different technical and theoretical foundations. Thus, it opened the door wide to new discoveries in the laws, which motivate different artistic texts. Finally, the research is just a start. Can the linguistic methods read the artistic works outside the linguistic authorities? Is it possible to capture the structural transformation in Picasso drawings? Semiotically another researcher in another method (such as deconstruction) ca

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation and diagnostic medicinal substance for regulating the thyroid gland
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Research included the preparation of medicinal substances ( propyl thiouracil). Which is the rule thiourea and related compounds a fundamental rule in preparation fall within the range of drugs of anti-thyroid activity (Antithyroid Drug ) , this drug prevents the thyroid hormone production against excessive activity of the thyroid gland .That the formation of iodine is important for their impact on hormone secretion thyroid , the two types, thyroxin or T4 is the main hormone ,Triiodothyronine or T3, and these hormones released by hormone regulator called (TSH) . Article attend thiourea treatment with an alcohol- soluble sodium and added to the interaction rule b- oxo ester after adjusting the PH=4 output ( propylthiouracil ) the

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Publication Date
Fri Aug 14 2015
Journal Name
Journal Of Optoelectronics And Photonics (jop)
Preparation and Characterization of AL2O3 Nanostructures by Pulsed – Laser Deposition
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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Corruption (Definition , Characteristics , Reasons , Features , and ways of combating it)
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Corruption (Definition , Characteristics , Reasons , Features , and ways of combating it)

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Salinity Variation of Euphrates River between Ashshinnafiyah and Assamawa Cities
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AshShinnafiyah and AsSamawa cities suffer from significant increase in salinity of Euphrates River water compared with their counterpart's north AshShinnafiyah city which is reflected adversely on the quality of water within the study area. The study aims to find possible solutions to avoid the deterioration of Euphrates River northern AshShinnafiyah city until AsSamawa city that were
presented by total dissolved solid TDS. Twelve main hydrological and fifteen salinity measurement stations were selected to cover 117 km of the river reach within the study area during July-2011. Additional twenty three hydrological and salinity stations were adopted during March-2012, winter season to the river within the study area. After conducting t

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Publication Date
Wed Nov 02 2022
Journal Name
Res Militaris
Cultural Activities The Iraqi Ministry of Culture, Tourism and Antiquilies
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It’s an attempt to identify the cultural activities of the Ministry of Culture, Tourism and Antiquities, which are provided by the Ministry of Culture, Tourism and Antiquities and the departments affiliated with the Ministry of Culture only, not tourism and antiquities. The most important results areIs that the Ministry of Culture, Tourism and Antiquities has many cultural activities such as (festivals, exhibitions, conferences, fashion shows, concerts, musical evenings, theatrical and cinematic performances) in addition to literary series and cultural magazines, which are directed to the public in general, whether it is elite or not, and this shows the extent The importance of cultural activities published by the Ministry of Culture, Tou

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
The Structural systems and expressional function for Airport Terminals' buildings
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The research deals with the structures of the contemporary travelers' buildings in particular, and which is a functional complex installations where flexibility, technical and stereotypes play an important role as well as the human values These facilities must represent physiological and psychological comfort for travelers. TThose are facilities where architectural form plays a distinguished role in reversing the specialty and identity of the building. Hence the importance of the subject has been in forced, as a result for the need to study these facilities and to determine the impact and affects by the surrounding environment, to the extent of the urban, environmental, urban, social, and psychological levels. The importance of the resea

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Effect of Refractive Index on Photon Natural Mass and Wavelength
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In this article it is proved experimentally that the photon is a particle that has mass and constant wavelength by explaining the effect of refractive index on the wavelength and the natural mass of photon. It is very difficult to measure the mass of photon, a simple and easy process was proposed in this paper to calculate the mass length of photon in vacuum (Y) and in medium (Y*), by measuring the length of laser beam in air (Lair) and in medium (Lmed). A new method was postulated to calculate refractive index by using these relations (n = Y*/Y), and (n = Lmed / Lair) which supposed a new theory of light.

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Wagner ideas and architectural scene Bayreuth ideal: علي عبد الله
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The (Richard Wagner) of cultural figures rare collected between philosophy and literature and the arts to reach the concept of the artwork destruction (Gesamtkunstwerk), who called for by the movement romantic, he is a thinker, and composer renewed, and playwright, designer and architect of a special kind.Able ( Wagner ) that translates his thoughts technical and design in the field of opera and disclose those ideas models actual dealt joints essential this art heritage, which was developed and laid his modern rules approach by achieving his dream creates theater ideal, which was held in the city ( Bayreuth) in ( Bavaria ), one of the German Federal States .The study reviews the ideas of Wagner and their sources, which have had an import

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Fabrication and characterization of n-InSb Heterojunction for optoelectronic device
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The operating characteristics of optoelectronic devices depend critically on the properties physical of the constituent materials, interesting compound has been focused on this research formed from group III and V of the periodic table. Thin film n-InSb heterjuntion were successfully fabricated on p-Si substrates by thermal evaporation technique at different annealing temperature (as prepared, 400,500,600) °C. The effect of annealing temperature on the structural, surface morphology, optical and optoelectronic properties of InSb films were investigated and studied. The crystal structure of the film was characterized by X-ray diffraction and techniques. AFM techniques inspect the surface morphology of InSb films, the study presented the val

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