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
Tue Feb 28 2023
Journal Name
Iraqi Geological Journal
3D Geological Model for Zubair Reservoir in Abu-Amood Oil Field
...Show More Authors

The Zubair reservoir in the Abu-Amood field is considered a shaly sand reservoir in the south of Iraq. The geological model is created for identifying the facies, distributing the petrophysical properties and estimating the volume of hydrocarbon in place. When the data processing by Interactive Petrophysics (IP) software is completed and estimated the permeability reservoir by using the hydraulic unit method then, three main steps are applied to build the geological model, begins with creating a structural, facies and property models. five zones the reservoirs were divided (three reservoir units and two cap rocks) depending on the variation of petrophysical properties (porosity and permeability) that results from IP software interpr

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Compressive strength measurement for cement replacement with recycled glass in concrete
...Show More Authors

The most important environmental constraints at the present time
is the accumulation of glass waste (transparent glass bottles). A lot of
experiments and research have been made on waste and recycling
glass to get use it as much as possible. This research using recycling
of locally waste colorless glass to turn them into raw materials as
alternative of certain percentages of cement to save the environment
from glass waste and reduce some of the disadvantages of cement
with conserving the mechanical and physical properties of concrete
made. A set of required samples were prepared for mechanical test
with different weight percentage of waste glass (2%, 4%, 5%, 6%,
8%, 10%, 15%, 20% and 25%). American standard

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Mathematical treatment for solition-soliton interactions in mono-mode optical fiber
...Show More Authors

There are many images you need to large Khneh space With the continued evolution of storage technology for computers, there is a continuing need and are required to reduce Alkhoznip space Pictures Zguet pictures in a good way, the way conversion Alamueja to Purifiers

View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Eyes of Optimism Look for Freedom in Langston Hughes' Selected Poems
...Show More Authors

The current study tackles how slavery and racial segregation, which have obviously made an enormous impact in the United States of America for many years, can be defeated through optimism. The study opens with an introduction that clarifies some background about Langston Hughes as a poet who writes against slavery and oppression done to the American Blacks during an era which was known for racial segregation in the United States of America. The poet sheds light , in his poetry, upon the role of African Americans in activating hope and optimism to get freedom which has been reached at the end. The first section of the study analyzes the meaning of slavery and segregation as reflected in some selected poems, showing the oppressive face of

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Physics: Conference Series
A Multilevel Approach for Stability Conditions in Fractional Time Diffusion Problems
...Show More Authors
Abstract<p>The Caputo definition of fractional derivatives introduces solution to the difficulties appears in the numerical treatment of differential equations due its consistency in differentiating constant functions. In the same time the memory and hereditary behaviors of the time fractional order derivatives (TFODE) still common in all definitions of fractional derivatives. The use of properties of companion matrices appears in reformulating multilevel schemes as generalized two level schemes is employed with the Gerschgorin disc theorems to prove stability condition. Caputo fractional derivatives with finite difference representations is considered. Moreover the effect of using the inverse operator which tr</p> ... Show More
View Publication
Scopus Crossref
Publication Date
Mon Feb 27 2023
Journal Name
Applied Sciences
Comparison of ML/DL Approaches for Detecting DDoS Attacks in SDN
...Show More Authors

Software-defined networking (SDN) presents novel security and privacy risks, including distributed denial-of-service (DDoS) attacks. In response to these threats, machine learning (ML) and deep learning (DL) have emerged as effective approaches for quickly identifying and mitigating anomalies. To this end, this research employs various classification methods, including support vector machines (SVMs), K-nearest neighbors (KNNs), decision trees (DTs), multiple layer perceptron (MLP), and convolutional neural networks (CNNs), and compares their performance. CNN exhibits the highest train accuracy at 97.808%, yet the lowest prediction accuracy at 90.08%. In contrast, SVM demonstrates the highest prediction accuracy of 95.5%. As such, an

... Show More
View Publication
Scopus (15)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
A Factorial Study for separation anxiety in students, of Baghdad City
...Show More Authors

A Factorial Study for separation anxiety in students, of Baghdad City

View Publication Preview PDF
Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Formation evaluation for Mishrif Formation in Selected Wells from Noor Oilfield
...Show More Authors

This study aims at making formation evaluation for Mishrif Formation in three wells within Noor Oilfield which are: No-1, No-2 and No-5. The study includes calculations of shale volume and porosity, water saturation using Archie method, measuring the bulk volume of water (BVW) and using Buckle plot, as well as measuring the movable and residual hydrocarbons. These calculations were carried out using Interactive Petrophysics (IP) version 3.5 software as well as using Petrel 2009 software for structural map construction and correlation purposes. It was found that the Mishrif Formation in Noor Oilfield is not at irreducible water saturation, though it is of good reservoir characteristics and hydrocarbon production especially at the upper pa

... Show More
View Publication Preview PDF
Publication Date
Thu Aug 30 2018
Journal Name
Journal Of Engineering
Mass Transfer Study for Bio-Synergy in Dairy Wastewater Treatment Plant
...Show More Authors

The present study addresses the behavior of gases in cultivation media as an essential factor to develop the relationship between the microorganisms that are present in the same environment. This relationship was explained via mass transfer of those gases to be a reasonable driving force in changing biological trends. Stripping and dissolution of oxygen and carbon dioxide in water and dairy wastewater were investigated in this study. Bubble column bioreactor under thermal control system was constructed and used for these processes. The experimental results showed that the removal of gases from the culture media requires more time than the dissolution. For example, the volumetric mass transfer coefficient for the removal

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
Optimal UAV Deployment for Data Collection in Deadline-based IoT Applications
...Show More Authors

The deployment of UAVs is one of the key challenges in UAV-based communications while using UAVs for IoT applications. In this article, a new scheme for energy efficient data collection with a deadline time for the Internet of things (IoT) using the Unmanned Aerial Vehicles (UAV) is presented. We provided a new data collection method, which was set to collect IoT node data by providing an efficient deployment and mobility of multiple UAV, used to collect data from ground internet of things devices in a given deadline time. In the proposed method, data collection was done with minimum energy consumption of IoTs as well as UAVs. In order to find an optimal solution to this problem, we will first provide a mixed integer linear programming m

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Clarivate Crossref