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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
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Effect of Successive Convolution Layers to Detect Gender
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Image classification can be defined as one of the most important tasks in the area of machine learning. Recently, deep neural networks, especially deep convolution networks, have participated greatly in end-to-end learning which reduce need for human designed features in the image recognition like Convolution Neural Network. It is offers the computation models which are made up of several processing layers for learning data representations with several abstraction levels. In this work, a pre-trained deep CNN is utilized according to some parameters like filter size, no of convolution, pooling, fully connected and type of activation function which includes 300 images for training and predict 100 image gender using probability measures. Re

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Adopting Image Integration Techniques to Simulate Satellite Images
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Mathematical integration techniques rely on mathematical relationships such as addition, subtraction, division, and subtraction to merge images with different resolutions to achieve the best effect of the merger. In this study, a simulation is adopted to correct the geometric and radiometric distortion of satellite images based on mathematical integration techniques, including Brovey Transform (BT), Color Normalization Transform (CNT), and Multiplicative Model (MM). Also, interpolation methods, namely the nearest neighborhood, Bi-linear, and Bi-cubic were adapted to the images captured by an optical camera. The evaluation of images resulting from the integration process was performed using several types of measures; the first type depend

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
Is it Time to Develop Government Communication Functions?
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Embracing digital technological advancements in media and communication has led government entities to adopt communication practices fully aligned with the digital and networked system in government communication. Traditional media practices within the government environment increasingly rely on the ability to utilize digital tools and systems for content creation, communication, evaluation, and the management of the entire communication process within an electronic and intelligent framework for government services. Naturally, this transformation has caught the attention of communication and public relations researchers worldwide, as the digital and networked aspects of government communication now form an intelle

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Design of Self-Assessment Scale to Accreditation Standards
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The process of self-assessment plays a key role in achieving quality educational institutions (college, department or program academic particular), because the assessment process provides reviews of the effectiveness of the criteria used in the enterprise, especially in the field of teaching and learning, and is result self-assessment providing self-assessment report. The self- assessment can be performed at different levels (college, academic department, Master, Ph.D. program, or courses). The importance of the research focused on to provide a measure of self-assessment helps profile officials in the implementation of the assessment process are clear and precise and fast, and to provide them to measure the availability requireme

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Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Sustainable Empowerment as a Tool to Activate Brownfield
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The redevelopment of brownfields participate to sustainable urban development, it can make cities more valuable worth for community and more attractive for companies to settle down their projects through investment, and it can help to reduce expenditures for the construction of infrastructures and other services. Recent studies in brownfield redevelopment and investment have shown great interest in urban planning studies because of their negative effects on cities, they promoted sprawl, pollution, social and economic problems. There is a general agreement among researchers and experts that brownfield sites can be reused as green spaces, commerce centers, and residential projects. To promote sustainable urban development the role of the c

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Lifestyle Medicine: A Promising tool to Restoring Health
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Lifestyle Medicine is the application of evidence-based lifestyle approaches for the prevention, treatment, and even the reversal of lifestyle-related chronic diseases such as diabetes, hypertension, heart disease, obesity, polycystic ovarian diseases, dementia, arthritis, and cancers

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Publication Date
Mon Dec 31 2012
Journal Name
Journal Of Electrochemical Science And Technology
Mass Transfer to Amalgamated Copper Rotating Disk Electrode
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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Viable Strategies to Increase Clinical Trial Patient Diversity
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In the United States, the pharmaceutical industry is actively devising strategies to improve the diversity of clinical trial participants. These efforts stem from a plethora of evidence indicating that various ethnic groups respond differently to a given treatment. Thus, increasing the diversity of trial participants would not only provide more robust and representative trial data but also lead to safer and more effective therapies. Further diversifying trial participants appear straightforward, but it is a complex process requiring feedback from multiple stakeholders such as pharmaceutical sponsors, regulators, community leaders, and research sites. Therefore, the objective of this paper is to describe three viable strategies that can p

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Publication Date
Sun Dec 01 2013
Journal Name
Food Control
Biotransformation of patulin to hydroascladiol by Lactobacillus plantarum
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Growth of Penicillium expansum, an ubiquitous mould found in stored fruit globallyt, was significantly restricted by exposure to 48 h cell-free supernatant of two strains of Lactobacillus plantarum (p < 0.001). In addition, the biotransformation of patulin, a toxic secondary metabolite formed by P. expansum, on exposure to L. plantarum cells and cell-free supernatant highlights the potential of this GRAS microbe as a biocontrol agent. Up to 80% of patulin was biotransformed following a 4 h incubation with 1010 cells ml−1 (37 °C) forming E- and Z-ascladiol. The formation of these products was more pronounced at elevated pH and cell density. Exposure to cell free supernatant or sonicated cells resulted in complete patulin biotransformation

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Optimized Artificial Neural network models to time series
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        Artificial Neural networks (ANN) are powerful and effective tools in time-series applications. The first aim of this paper is to diagnose better and more efficient ANN models (Back Propagation, Radial Basis Function Neural networks (RBF), and Recurrent neural networks) in solving the linear and nonlinear time-series behavior. The second aim is dealing with finding accurate estimators as the convergence sometimes is stack in the local minima. It is one of the problems that can bias the test of the robustness of the ANN in time series forecasting. To determine the best or the optimal ANN models, forecast Skill (SS) employed to measure the efficiency of the performance of ANN models. The mean square error and

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