Preferred Language
Articles
/
jpgiafs-552
Using Tools Lean Accounting to Reduce the Costing: An Applied Research in General Company for Electric Industry
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Enhancement of Atorvastatin Tablet Dissolution Using Acid Medium
...Show More Authors

         In this study some generic commercial products of Atorvastatin tablets were evaluated by dissolution test in acid medium by comparing with that of parent drug Lipitor of Pfizer Company. Some of solubilizing agents were studied in formulation  of Atorvastatin tablet including;  surface active agent  and PEG 6000 .The most effective factor was the  use of PEG6000 in formulation of Atorvastatin tablet which improved the dissolution and the results of dissolution profile of formulated tablet in this work  was bioequivalent to that of Lipitor .The quantitative analysis of this work was performed by using reversed phase liquid chromatography and a proper mixture of &nbsp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Securing Text Messages Using Graph Theory and Steganography
...Show More Authors

      Data security is an important component of data communication and transmission systems. Its main role is to keep sensitive information safe and integrated from the sender to the receiver. The proposed system aims to secure text messages through two security principles encryption and steganography. The system produced a novel method for encryption using graph theory properties; it formed a graph from a password to generate an encryption key as a weight matrix of that graph and invested the Least Significant Bit (LSB) method for hiding the encrypted message in a colored image within a green component. Practical experiments of (perceptibility, capacity, and robustness) were calculated using similarity measures like PSNR, MSE, and

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Engineering
Digital Color Image Watermarking Using Encoded Frequent Mark
...Show More Authors

With the increased development in digital media and communication, the need for methods to protection and security became very important factor, where the exchange and transmit date over communication channel led to make effort to protect these data from unauthentication access.

This paper present a new method to protect color image from unauthentication access using watermarking. The watermarking algorithm hide the encoded mark image in frequency domain using Discrete Cosine Transform. The main principle of the algorithm is encode frequent mark in cover color image. The watermark image bits are spread by repeat the mark and arrange in encoded method that provide algorithm more robustness and security. The propos

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Emergency Fuel Rationing system using RFID Smart Cards
...Show More Authors

Rationing is a commonly used solution for shortages of resources and goods that are vital for the citizens of a country. This paper identifies some common approaches and policies used in rationing as well asrisks that associated to suggesta system for rationing fuelwhichcan work efficiently. Subsequently, addressing all possible security risks and their solutions. The system should theoretically be applicable in emergency situations, requiring less than three months to implement at a low cost and minimal changes to infrastructure.

View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Face-based Gender Classification Using Deep Learning Model
...Show More Authors

Gender classification is a critical task in computer vision. This task holds substantial importance in various domains, including surveillance, marketing, and human-computer interaction. In this work, the face gender classification model proposed consists of three main phases: the first phase involves applying the Viola-Jones algorithm to detect facial images, which includes four steps: 1) Haar-like features, 2) Integral Image, 3) Adaboost Learning, and 4) Cascade Classifier. In the second phase, four pre-processing operations are employed, namely cropping, resizing, converting the image from(RGB) Color Space to (LAB) color space, and enhancing the images using (HE, CLAHE). The final phase involves utilizing Transfer lea

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic –Based Face Retrieval Using Statistical Features
...Show More Authors

Content-based image retrieval has been keenly developed in numerous fields. This provides more active management and retrieval of images than the keyword-based method. So the content based image retrieval becomes one of the liveliest researches in the past few years. In a given set of objects, the retrieval of information suggests solutions to search for those in response to a particular description. The set of objects which can be considered are documents, images, videos, or sounds. This paper proposes a method to retrieve a multi-view face from a large face database according to color and texture attributes. Some of the features used for retrieval are color attributes such as the mean, the variance, and the color image's bitmap. In add

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 06 2022
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Image Compression using Polynomial Coding Techniques: A review
...Show More Authors

Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Medical Image Segmentation using Modified Interactive Thresholding Technique
...Show More Authors

Medical image segmentation is one of the most actively studied fields in the past few decades, as the development of modern imaging modalities such as magnetic resonance imaging (MRI) and computed tomography (CT), physicians and technicians nowadays have to process the increasing number and size of medical images. Therefore, efficient and accurate computational segmentation algorithms become necessary to extract the desired information from these large data sets. Moreover, sophisticated segmentation algorithms can help the physicians delineate better the anatomical structures presented in the input images, enhance the accuracy of medical diagnosis and facilitate the best treatment planning. Many of the proposed algorithms could perform w

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Key Exchange Management by using Neural Network Synchronization
...Show More Authors

The paper presents a neural synchronization into intensive study in order to address challenges preventing from adopting it as an alternative key exchange algorithm. The results obtained from the implementation of neural synchronization with this proposed system address two challenges: namely the verification of establishing the synchronization between the two neural networks, and the public initiation of the input vector for each party. Solutions are presented and mathematical model is developed and presented, and as this proposed system focuses on stream cipher; a system of LFSRs (linear feedback shift registers) has been used with a balanced memory to generate the key. The initializations of these LFSRs are neural weights after achiev

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Determination of bacterial contamination of milk using fluorometry
...Show More Authors

The aim of this paper is to determine the feasibility of using fluorometric methods as an indicator for quality and contamination of milk with E.coli bacteria, and selection the suitable wavelength to be used with laser induced auto fluorescence. Three groups of milk samples were used in this study: Fresh pasteurized milk samples, milk samples containing different concentration of E.coli bacteria which were added artificially, and milk samples that were kept in refrigerator for 3-5 days. Thirteen excitation wavelengths were used to get the emission spectra for all milk samples using spectroflourometer .The results showed that the emission spectra at 275nm excitation wavelength gave a good differentiation between these three groups.

... Show More
View Publication Preview PDF
Crossref