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Using Tools Lean Accounting to Reduce the Costing: An Applied Research in General Company for Electric Industry
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The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from the conventional methods currently used is accounting graceful style (Lean Accounting) to keep a place mentioned  with modern developments.

On this basis, centered research problem about the possibility of using lean accounting tools General Company for Electric Industries that fit with its production and under its internal and external environment.

The objective of this research is to the possibility of applying the tools of Lean accounting in a sample of companies. By using set of  tools.

The main results are to calculate production costs and achieve significant cost savings and time cycle of production (working time) and reduce waiting times and conversion and seeking to reduce inventory of raw materials and work in process & finished goods, and other tangible  and  intangible benefits achieved by using Lean accounting methods.

The research conclude that applying lean accounting tools have high  capacity to determine the actual cost of production and the elimination of loss in production processes and administrative feasibility of providing accurate and quick information to all users . So the researcher recommends using these tools and recommendations that have been proposed.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Diagnosis of medical errors and the responsibility of nursing staff reported in Sadr Teaching Hospital
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The study aims to determine the responsibility of nursing staff for medical errors that accompany the surgery at the hospital , which is one of the important issues that the importance of determining the responsibility of landlords nursing medical errors in the hospital was the rationale in choosing the subject. Since study included cases of errors nursing staff of (22) case. While the checklist distributed to a sample of nursing Angel Group in Sadr Teaching Hospital 's (100) nurs According to the problem, the study in determining the responsibility of nursing staff for medical errors that are not important for the hospitals. Has shown results of the study agreement members of the study sample that the clarity of the power posses

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
THE CONCEPT OF LOVE AND MARRIAGE IN ZORA NEALE HURSTON'S THEIR EYES WERE WATCHING GOD
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Zora Neale Hurston's (1891-1960) is an outstanding African American
novelist, playwright, autobiographer and essayists. Her work is considered as an
important part of the African American and Harlem Literature.**** It represents a
milestone and a keystone in the African-American literary canon because it breaks
from the style of the previous works and makes a beginning of a new style. Hurston
shifts from the black works that stick to racial themes and sheds the light on new
aspects and themes in blacks' life especially on feminist themes. Her exceptional fame
culminates in her novel Their Eyes Were Watching God (1937). 1
Their Eyes Were Watching God examines with a great deal of artistry
the struggle of a black

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Educational Activities and Its Role in Affirm Teaching Subject At The Pupils of Primary Stage
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The first chapter includes introduce the research and the problem of the research that there are negligence of some educational institutions and schools management  , some parents and supervisors .Also there are some educators who believes that school activities are obstacles means to learning and prevent pupils from studying and understanding the subjects. That may due to social , psychological and educational reasons

The purposes of the researches come from the reports of supervision visits which indicate a lot of difficulties faced by pupils and teachers related to education activities  and its influence on in education  and the necessity of indentify these difficulties and remedy them

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Exemptions and their impact in reducing the phenomenon of tax evasion: A field study
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The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

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Crossref
Publication Date
Tue Dec 13 2005
Journal Name
Iraqi Journal Of Laser
Clinical Observation and Performance of High Power Diode Laser in the Treatment of Oral Lesions
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In this work, oral lesions belong to 17 patients, 7 males and 10 females. Their ages range between 15 and 45 years. Follow up was conducted after one day, 7 days, 14 days, one month, and finally 3 months postoperatively. The study lasted for 1.5 year. Surgical diode laser with wavelength of 810 ± 20 nm, with two power levels of 10 and 15 W were used in contact and in non-contact mode via optical fiber. The postoperative outcome revealed; greater haemostatic capability, dry, sealed wound and noticeable lack in pain sensation

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The mother of the believers, the mother of Salamah and her narrators of jurisprudence In attaining the goal of the rulings evidence Ibn Hajar al-Asqalani (d. 852 AH)      (prayer book)
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The Muslim woman actively participated in narrating, preserving, controlling and maintaining the hadith, along with her brother, the man who later became an inexhaustible representative of the effort to preserve, control, and narrate the Sunnah. Undoubtedly, the mothers of the believers, may God be pleased with them, had a great advantage in communicating Islam and spreading the Sunnah of the Prophet Especially among women, all of them heard from him, may God’s prayers and peace be upon him, and lived with him in the details of his life on the disparity between them in memorizing and narrating and publishing them. It narrated (378) recently, and it is considered the second narrator after the mother of the believers Aisha, may God be pl

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Publication Date
Mon Dec 25 2017
Journal Name
Biomedical And Pharmacology Journal
Evaluation of Crestal Bone Loss and Alkaline Phosphatase Level in Saliva According To Different Flap Designs in Single-Tooth Dental Implant Surgery (A Clinical Comparative Study)
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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Blended Learning Program Based on the Next Generation Standards (NYS) to Develop the Teaching Performance of Middle School Mathematics Teachers and Some Students’ Future Thinking Skills
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Abstract

The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical

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Publication Date
Tue Jul 15 2025
Journal Name
Lark Journal For Philosophy , Linguistics And Social Sciences
The Possibility of Religious Reform: Is there any real accountability for the roots of extremism and terrorism?
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Publication Date
Wed Feb 02 2022
Journal Name
Journal Of Physics: Conference Series
Studying the parameters effect of the sputtering yield for polypropylene bombarding by ions of atmospheric background gases
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