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Throughput Accounting and its role in supporting and achieve competitive advantage
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Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up with the great development witnessed by the world and of the phenomenon of globalization and integration into the global economy and the policies of opening up and liberalization of markets in addition to the tremendous developments in information and communication technology requirements. So it come under systems of traditional cost accounting for many of the criticisms that revolve around the inadequacy of these systems developments and transformations taking place in the modern industrial environment and the consequent need to make fundamental changes in the costs of systems management and accounting in order to fit the competitive environment in order to support the economic capacity and improve production efficiency. In response to all this it emerged the concept of accountability for achievement and who tried to provide a new concept of cost and different from the traditional concept of a standards development related thereto and to try to introduce new concepts are simple and easily reached is viewed as the  cost of raw materials only variable element and deal wages as a single fixed cost elements.

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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
Multicomponent Inverse Lomax Stress-Strength Reliability
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In this article we derive two reliability mathematical expressions of two kinds of s-out of -k stress-strength model systems; and . Both stress and strength are assumed to have an Inverse Lomax distribution with unknown shape parameters and a common known scale parameter. The increase and decrease in the real values of the two reliabilities are studied according to the increase and decrease in the distribution parameters. Two estimation methods are used to estimate the distribution parameters and the reliabilities, which are Maximum Likelihood and Regression. A comparison is made between the estimators based on a simulation study by the mean squared error criteria, which revealed that the maximum likelihood estimator works the best.

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Tribological Characteristics Evaluation of Mustard Oil Blends
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A progressive increase in the desire for environmentally friendly lubricants by users and strict government regulations for the use of these lubricants has provided an opportunity to use plant oils as biodegradable lubricants, therefore vegetable oils have been investigated to replace oil lubricants because of their maintaining the conditions of nature (environment) properties. In this paper, the influences of the blending ratio of mustard seeds oil with commercial mineral oil (SAE40) on the tribological characteristics were investigated and compared with mineral oil using the four-ball tribotester. Mustard seeds oil was blended with mineral oil at a volumetric ratio ranging from 22.5 to 90%. All experimental works were

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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Recognition of Off-line Printed Arabic Text Using Hidden Markov Models
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In this paper, we introduce a method to identify the text printed in Arabic, since the recognition of the printed text is very important in the applications of information technology, the Arabic language is among a group of languages with related characters such as the language of Urdu , Kurdish language , Persian language also the old Turkish language " Ottoman ", it is difficult to identify the related letter because it is in several cases, such as the beginning of the word has a shape and center of the word has a shape and the last word also has a form, either texts in languages where the characters are not connected, then the image of the letter one in any location in the word has been Adoption of programs ready for him A long time.&

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
مقترح اسلوب IRWs الحصين لتقدير أنموذج الانحدار المقسم لحركة حمولة قاع نهر دجلة ونقطة التغيير لكمية تصريف المياه عند مدينة بغداد
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              يتكون الانحدار المقسم من عدة أقسام تفصل بينها نقاط انتماء مختلفة، فتظهر حالة عدم التجانس الناشئة من عملية فصل الأقسام ضمن عينة البحث. ويهتم هذا البحث في تقدير موقع نقطة التغيير بين الأقسام وتقدير معلمات الأنموذج، واقتراح طريقة تقدير حصينة ومقارنتها مع بعض الطرائق المستعملة في الانحدار الخطي المقسم. وقد تم استعمال أحد الطرائق التقليدية (طريقة Muggeo) لإيجاد مقدرات الإمكان الأعظم بالأسلوب الت

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Proposing Robust IRWs Technique to Estimate Segmented Regression Model for the Bed load Transport of Tigris River with Change Point of Water Discharge Amount at Baghdad City
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Segmented regression consists of several sections separated by different points of membership, showing the heterogeneity arising from the process of separating the segments within the research sample. This research is concerned with estimating the location of the change point between segments and estimating model parameters, and proposing a robust estimation method and compare it with some other methods that used in the segmented regression. One of the traditional methods (Muggeo method) has been used to find the maximum likelihood estimator in an iterative approach for the model and the change point as well. Moreover, a robust estimation method (IRW method) has used which depends on the use of the robust M-estimator technique in

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Irrigation Scheduling Effect on Water Requirements
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Irrigation scheduling techniques is one of the suggested solutions for water scarcity problem. The study aims to show the possibility of using practical and applicable irrigation scheduling program which was designed by Water Resources Department at the University of Baghdad by using Spreadsheet Formulas for Microsoft Excel program, version 2007, with some modification to generalize it and made it applicable to various climatic zone and different soil types, as a salvation for the shortage of irrigation water inside the irrigation projects. Irrigation projects which incidence of Tigris River basin will be taken as an applicable example. This program was based on water budgeting and programmed depending on scientific concepts which facili

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Homotopy Transforms Analysis Method for Solving Fractional Navier- Stokes Equations with Applications
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The presented work includes the Homotopy Transforms of Analysis Method (HTAM). By this method, the approximate solution of nonlinear Navier- Stokes equations of fractional order derivative was obtained.  The Caputo's derivative was used in the proposed method. The desired solution was calculated by using the convergent power series to the components. The obtained results are demonstrated by comparison with the results of Adomain decomposition method, Homotopy Analysis method and exact solution, as explained in examples (4.1) and (4.2). The comparison shows that the used method is powerful and efficient.

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Publication Date
Mon Oct 28 2019
Journal Name
Iraqi Journal Of Science
On a Class of Meromorphic Multiivalent Functiions Convoluted withi Higher Derivatiives of Fractionali Calculus Operator
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The main goal of this paper is to study and discuss a new class of meromorphici "functions[ which are multivalent defined by [fractional  calculus operators. Coefficients iestimates , radiisi of satarlikeness , convexityi and closed-to-iconvexity are studied. Also distortion iand closure theorems for the classi" ,  are considered.

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Approximate Analytical Solutions of Bright Optical Soliton for Nonlinear Schrödinger Equation of Power Law Nonlinearity
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This paper introduces the Multistep Modified Reduced Differential Transform Method (MMRDTM). It is applied to approximate the solution for Nonlinear Schrodinger Equations (NLSEs) of power law nonlinearity. The proposed method has some advantages. An analytical approximation can be generated in a fast converging series by applying the proposed approach. On top of that, the number of computed terms is also significantly reduced. Compared to the RDTM, the nonlinear term in this method is replaced by related Adomian polynomials prior to the implementation of a multistep approach. As a consequence, only a smaller number of NLSE computed terms are required in the attained approximation. Moreover, the approximation also converges rapidly over a

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Properties of a Complete Fuzzy Normed Algebra
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          The aim of this paper is to translate the basic properties of the classical complete normed algebra to the complete fuzzy normed algebra at this end a proof of multiplication fuzzy continuous is given. Also a proof of every fuzzy normed algebra  without identity can be embedded into fuzzy normed algebra  with identity  and  is an ideal in  is given. Moreover the proof of the resolvent set of a non zero element in complete fuzzy normed space is equal to the set of complex numbers is given. Finally basic properties of the resolvent space of a complete fuzzy normed algebra is given.

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