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 Oct 25 2018
Journal Name
Journal Of Economics And Administrative Sciences
Find the fuzzy maximum flow of Imam Kadhimen visitors using fuzzy dynamic programming University of Baghdad - Faculty of Administration and Economics
...Show More Authors

    Baghdad and the other Iraqis provinces have witnessed many   of celebrations which have the significant effect on the souls of Arabic and Islamic people in general , and Iraqi people, especially the birthday and death of two al-kadhimen Imams(peace upon them) and others .From here the researcher begin to study the visiting of imam kadhimen (peace upon him) on 25 Rajab the commemoration of his sacrifice, simply because have implications of religious, ideological and cultural sectors which represents in finding the greatest flow of visitors .the problem of research appeared due to the clear difference in number of visitors during one day, beside the significant increase in number of visitors  throu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Socialist Realism And The Situation Of Women In Society In The Works Of Maxim Gorky "Mother": Социалистический Реализм И Положение Женщины В Обществе В Произведении Максима Горького "Мать"
...Show More Authors

            Maxim Gorky’s Mother is one of the most important literary genre in social realism, in which he depicts female characters with revolutionary fervor and enthusiasm, projecting his social ideologies and dreams. Though the novel unique importance lies in the fact that it has been thoroughly analyzed by many writers, historians and sociologists, there are almost no studies devoted to the role of women out of a Marxist and feminist point of view. The present paper sheds light on the Russian woman‘s important role in overcoming all adversity and gain her position on Social Realism.

Одно из центральных мест сре

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Balanced Urban Development, A Strategy To Address Tension Between Different Contexts
...Show More Authors

In their growth stages, cities become an aggregation of different urban contexts as a result of development or investment projects with other goals, which creates urban tension at several levels. Previous studies presented different approaches and methods to address specific aspects of urban stress, and thus contemporary visions and propositions varied, which required a field for research. The research, from a review of the proposals, the research problem emerged in need to study the indicators and trends of balanced urban development that address the tensions between different social, economic and urban contexts". Accordingly, the objective of the research is determined as "Building a comprehe

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Construction of Phenytoin Selective Electrodes and Its Application to Pharmaceutical Preparation
...Show More Authors

Phenytoin selective electrodes were constructed based on penytoin-phosphotungstate (Ph-PT) complex with different plasticizers; di-butyl phosphate (DBP), tri-butyl phosphate (TBP), di-butyl phthalate (DBPH),and o-nitro phenyl octyl ether (NPOE) phthalate. The electrodes based on DBPH, ONPOE plasticizers gave Narnistain slope which are, 56.4 and 55.3mV/decade with detection limit of 1.9x10-5 M , 1.8x10-5 and concentration range 10-1 to 10-4 M and pH range 3.0 – 8.0. The electrodes based on TBP and DBP showed non-Nernistain slopes, 40.2,40.5 mV/decade for both plasticizers. Interfering of some cations was investigated and shows no interfering with electrodes response. Potentiometric methods were used for measuring phenytion in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 01 2023
Journal Name
Int. J. Nonlinear Anal. Appl
Adaptive 1-D polynomial coding to compress color image with C421
...Show More Authors

Publication Date
Tue Nov 30 2021
Journal Name
Research Journal Of Pharmacy And Technology
Diagnostic approach to Perimenopausal bleeding by Pipelle or Dilatation and Curettage
...Show More Authors

Perimenopausal bleeding, is a very common problem, which is an alarming symptom for both; women and their doctors because of the rising fears of cellular changes or tumor of endometrium. In our study we tried to prove that collecting endometrial samples using the outpatient method of Pipelle is as effective as collecting the endometrial samples in the traditional method of Dilation and Curettage (DandC) in operation theatre which necessitates general anesthesia. Ninety four patients more than 40 years old were included in the study, all of them were complaining of abnormal uterine bleeding (pregnant ladies and ladies using hormonal contraception were excluded from the study) and endometrial samples were collected first in outpatient

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Self-control of kindergarten teachers and its relationship to some variables
...Show More Authors

The aim of the current research is to identify the self-control of kindergarten teachers as well as to identify the significance of the differences according to a variable (years of service, academic achievement, specialization). Its final paragraphs consist of (35) paragraphs, and its psychometric properties were verified and the tool was applied to a sample of (400) teachers chosen randomly from kindergarten teachers affiliated to the General Directorates of Education in Baghdad, Rusafa, and Karkh for the academic year 2019-2020

In light of the objectives of the current research, the following results were reached

  1. The current research sample is from kindergarten teachers with self-contro
  2. There are diffe

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 03 2024
Journal Name
مركز البينة
Neurotic Tendencies among juvenile offenders According to Karen Horney: Field study
...Show More Authors

Adolescence is considered to be one of the most dangerous and delicate stages that a juvenile goes through. It is a stage which the juvenile enters while he is a child, and emerges from it by being able to have children, but this does not mean the ability to become socially and psychologically mature

Preview PDF
Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Seroepidemiological Study of Measles Virus among Young Adults: Response to Revaccination
...Show More Authors

The 2011 Iraqi Measles Control Campaign had as its aim to improve immunization coverage among young adults' 17-24years and, in the longer term, prevention of measles epidemics. The aim of the study is estimation measles vaccination and revaccination efficacy by evaluate the seroprevalence of antibody and response to reimmunization in young adults. A previously vaccinated 189 young adult medical students were tested for measles specific IgG &IgM pre and post catch-up revaccination by using commercially available ELISA. To assess the seroprevalence of antibody response pre measles reimmunization in previously vaccinated young adults; 45 were found to be seronegative. To differentiate between primary and secondary vaccine failure, anti- mea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Dogmatism and Its Relation to Behavioral Problems of Preparatory School Students
...Show More Authors

 The study aims to identify the relationship between Dogmatism and the behavioral problems among preparatory school students. To do this, the researcher adopted Rokeach’s scale of dogmatism, which was modified to be more appropriate of the Iraqi context. A sample of (300) students was chosen randomly to collect the needed data for the current study. To process the data, the researcher employed T-test, Pearson correlation coefficient, and Weighted Mean. The finding revealed that the study sample experience too many behavioral problems, as well as there is a positive strong relationship between Dogmatism and behavioral problems. To conclude, the researcher recommended holding counseling sessions targeting school students to mitigate

... Show More
View Publication Preview PDF