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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
New algorithms to Enhanced Fused Images from Auto-Focus Images
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Enhancing quality image fusion was proposed using new algorithms in auto-focus image fusion. The first algorithm is based on determining the standard deviation to combine two images. The second algorithm concentrates on the contrast at edge points and correlation method as the criteria parameter for the resulted image quality. This algorithm considers three blocks with different sizes at the homogenous region and moves it 10 pixels within the same homogenous region. These blocks examine the statistical properties of the block and decide automatically the next step. The resulted combined image is better in the contras

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Frustration degree and guilt among drug addicts harmful to themselves
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This study aimed to identify the degree of frustration and guilt among addicts who hurt themselves with drug,  and to know the addicts perspective  who are in treatment clinics and rehabilitation centers  in Palestine, in order to achieve this goal aDeterminationThe study population has been identified , this study population consisted of ' (82) addict, the researcher used the descriptive analytical method which is appropriate for  this  study, so the researcher questioned the addicts who are in treatment clinics and rehabilitation centers  in Palestine and analyze their  responses  in light of some of the variables.

The study results showed that drug addicts who ar

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Publication Date
Sat Nov 02 2019
Journal Name
Advances In Intelligent Systems And Computing
Modified Opposition Based Learning to Improve Harmony Search Variants Exploration
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Publication Date
Wed Apr 16 2025
Journal Name
International Journal Of Engineering Pedagogy (ijep)
Utilizing Machine Learning Techniques to Predict University Students' Digital Competence
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Given the importance of possessing the digital competence (DC) required by the technological age, whether for teachers or students and even communities and governments, educational institutions in most countries have sought to benefit from modern technologies brought about by the technological revolution in developing learning and teaching and using modern technologies in providing educational services to learners. Since university students will have the doors to work opened in all fields, the research aims to know their level of DC in artificial intelligence (AI) applications and systems utilizing machine learning (ML) techniques. The descriptive approach was used, as the research community consisted of students from the University

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Publication Date
Wed Jan 08 2025
Journal Name
Interventional Cardiology
Intravascular Foreign Bodies Retrieval: Navigating Differences From Childhood to Adulthood
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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Compliance of patients with Class III malocclusion to orthodontic treatment
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Background: Although the new treatment methods developed in recent years are aiming to minimize the need for cooperation of the patients; however, the latter still important factor the treatment. The aim of the study was to evaluate the cooperation level of Class III maloc-clusion patients with orthodontic treatment. Materials and methods: This study followed a cross-sectional style; the targeted population was patients with Class III malocclusion who were treated with three different types of orthopaedic appliances. Four questionnaires were delivered to the patient, patient’s parents, and orthodontists. Statistical analyses of the study were performed with SPSS 20.0 software. Descriptive analyses were presented using fre-quency, percenta

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Publication Date
Tue Apr 01 2025
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Knowledge Management System Requirements According to ISO 30401
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This Paper assesses the knowledge management system (KMS) requirements at Al-Ameed University concerning ISO 30401:2022. Specifically, the research aims to ascertain the degree to which international standards have been complied with and gaps that have been identified. A case study was conducted using field observations, interviews, and checklists to assess the institution's compliance with the KMS framework. The level of implementation and documentation of knowledge management processes was assessed using a seven-point scale. The findings reveal that Al-Ameed University has severe gaps in knowledge creation, sharing, and support for knowledge management in terms of strategic leadership. While certain elements like availability of r

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Kindergarten Children Addiction to Tablet Devices and Its Negative Effects
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The characteristic of our time is the tremendous technological progress and the wide use of the Internet. Children have had a large share of this progress.as they are becoming fond of having the technological equipment of tablets and mobile phones which become indispensable for these children cannot do without them .
Recently, the phenomenon of using mobile phones and tablets by children has become more widespread, and the society in general and parents, in particular, have ignored the reasons for their health .Despite the many advantages and benefits for children who are well trained to use these devices properly that have enhanced their cognitive and social abilities, there are many disadvantages that could harm children's growth if

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Publication Date
Tue Mar 01 2016
Journal Name
Applied Research Journal
Response of R.C. Barriers Subjected to TNT Explosion Blast Loading
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Reinforced concrete barriers have been commonly used in protecting the important building because the response of R.C. barriers subjected to blast loading is practically more acceptable than other materials used to build the barriers. In this study, the response of R.C. barriers was detected due to the blast effects caused by two charge weights (50 kg and 400 kg); ANSYS 14 was used to simulate the problem. A horizontal distance of 2 m between the explosive TNT charge and the front face of wall was taken. The pressure on the front face of the concrete barriers was measured at three levels. The R.C. barrier was entirely damaged when subjected to the blast effects caused by 400 kg TNT explosion bomb. However, the 50 kg TNT charge had

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Publication Date
Sat Jun 01 2024
Journal Name
Ecological Engineering & Environmental Technology
Employing Phytoremediation Methods to Extract Heavy Metals from Polluted Soils
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The phytoremediation technique has become very efficient for treating soil contaminated with heavy metals. In this study, a pot experiment was conducted where the Dodonaea plant (known as hops) was grown, and soil previously contaminated with metals (Zn, Ni, Cd) was added at concentrations 100, 50, 0 mg·kg-1 for Ni and Zn, and at concentrations of 0, 5, 10 mg·kg-1 for cadmium. Irrigation was done within the limits of the field capacity of the soil. Cadmium, nickel and zinc was estimated in the soil to find out the capacity of plants to the absorption of heavy and contaminated metals by using bioconcentration factors (BCFs), bioaccumulation coefficient (BAC) and translocation factor (TF). Additionally, BCF values of both Ni and Zn were l

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