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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
Sat Jul 08 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation Characterization and Evaluation of Meloxicam Nanoemulgel to be Used Topically
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Meloxicam is a non-steroidal anti-inflammatory drug. It is practically insoluble in water. It is associated with gastrointestinal side effects at high doses on long  term treatment. The aim of this investigation to formulate and evaluate gellified nanoemulsion of meloxicam as a topical dosage form to enhance meloxicam therapeutic activity and reduce systemic side effect.

The pseudo ternary phase diagrams were made, including  the oil mixture which is composed of almond oil and peppermint oil at a ratio (1:2), variable surfactant mixture (S mix) which are tween 80 and ethanol at ratios of (1:1, 2:1, 3:1, and 4:1) and double distilled water. Slow dripping of double distilled water to the combination  of the oil mixtu

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Publication Date
Tue Nov 11 2025
Journal Name
Journal Of Techniques
RESPONSE OF AWASSI SHEEP TO FREQUENT LAMBING UNDER PRIVATE FARM CONDITION
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Publication Date
Tue Jan 01 2013
Journal Name
University Of Thiqar Journal
Problems of Translating Cultural Signs with Reference to English and Arabic
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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Family Dialogue of Kindergarten’s Parents and its Relation to Children’s Fears
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The research aims at Identifying family dialogue of kindergarten’s parents. 2)  Exploring the fears that kindergarteners suffer from. 3) Identifying family dialogue of kindergarteners’ parents and the fears of their children. To achieve the aim of the research, the researcher designed two scales: one for the family dialogue of kindergarteners’ parents, and the other for the fears of the kindergarten’s child. To identify the relationship between these two elements, the scale subjected to the consultation of a group of specialized expertise in educational and psychological sciences to certify the propriety of the items. The reliability of the scale of the family dialogue recorded (0.85). As for the scale of children’

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Forgiveness level among gifted students and its relation to self-awareness
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This study aims to identify the forgiveness level among gifted students and its relation to the self-awareness. The study sample consisted of (207) students were randomly chosen, they are integrated in secondary schools in Abha / Saudi Arabia. The correlative, analytical descriptive method was adopted. Two scales were adopted by the researcher: The forgiveness scale prepared by Rye et al (2001) which translated to Arabic by Al-Mahasneh (2017) and the self-awareness scale which prepared by Al-Ghezwani (2017). The study results indicated the following: the forgiveness level among the talented students was high, the self-awareness level among talented students was high, and there is a positive statistically significant relationship

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
A Numerical scheme to Solve Boundary Value Problems Involving Singular Perturbation
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The Wang-Ball polynomials operational matrices of the derivatives are used in this study to solve singular perturbed second-order differential equations (SPSODEs) with boundary conditions. Using the matrix of Wang-Ball polynomials, the main singular perturbation problem is converted into linear algebraic equation systems. The coefficients of the required approximate solution are obtained from the solution of this system. The residual correction approach was also used to improve an error, and the results were compared to other reported numerical methods. Several examples are used to illustrate both the reliability and usefulness of the Wang-Ball operational matrices. The Wang Ball approach has the ability to improve the outcomes by minimi

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
A Proposal Algorithm to Solve Delay Constraint Least Cost Optimization Problem
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Traditionally, path selection within routing is formulated as a shortest path optimization problem. The objective function for optimization could be any one variety of parameters such as number of hops, delay, cost...etc. The problem of least cost delay constraint routing is studied in this paper since delay constraint is very common requirement of many multimedia applications and cost minimization captures the need to
distribute the network. So an iterative algorithm is proposed in this paper to solve this problem. It is appeared from the results of applying this algorithm that it gave the optimal path (optimal solution) from among multiple feasible paths (feasible solutions).

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Publication Date
Sun Mar 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidation of Toluene to Benzoic Acid Catalyzed by Modified Vanadium Oxide
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A variety of oxides were examined as additives to a V2O5/Al2O3 catalyst in order to enhance the catalytic performance for the vapor phase oxidation of toluene to benzoic acid. It was found that the modification with MoO3 greatly promoted the little reaction leading to improve catalyst performance in terms of toluene conversion and benzoic acid selectivity. The effect of catalyst surface area, catalyst promoters, reaction temperature, O2/toluene, steam/toluene, space velocity, and catalyst composition to catalyst performance were examined in order to increase the benzoic acid selectivity and yield.

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Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Formulation of New Equation to Estimate Productivity Index of Horizontal Wells
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Significant advances in horizontal well drilling technology have been made in recent years. The conventional productivity equations for single phase flowing at steady state conditions have been used and solved using Microsoft Excel for various reservoir properties and different horizontal well lengths.
The deviation between the actual field data, and that obtained by the software based on conventional equations have been adjusted to introduce some parameters inserted in the conventional equation.
The new formula for calculating flow efficiency was derived and applied with the best proposed values of coefficients ψ=0.7 and ω= 1.4. The simulated results fitted the field data.
Various reservoir and field parameters including late

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Hybrid(Luminescent and Fresnel ) Concentrators to Improve Solar Panel Conversion Efficiency
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The spectral response of the Si solar cell does not coincidence with the sun irradiance spectrum, so the efficiency of the Si solar cell is not high. To improve the Si solar cell one try to make use of most region of the sun spectrum by using dyes which absorb un useful wavelengths and radiate at useful region of spectrum (by stock shift). Fluorescence's dye is used as luminescent concentrator to increase the efficiency of the solar cell. The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.

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