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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
Mon Dec 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Extraction of Phenol From Industrial Water Using Different Solvents
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The analysis and efficiency of phenol extraction from the industrial water using different solvents, were investigated. To our knowledge, the experimental information available in the literature for liquid-liquid equilibria of ternary mixtures containing the pair phenol-water is limited. Therefore the purpose of the present investigation is to generate the data for the water-phenol with different solvents to aid the correlation of liquid-liquid equilibria, including phase diagrams, distribution coefficients of phenol, tie-lines data and selectivity of the solvents for the aqueous phenol system.

                The ternary equilibrium diagrams and tie-lines

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Fabrication of Copper-Graphite MMCs Using Powder Metallurgy Technique
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Copper, and its, alloys and composites (being the matrix), are broadly used in the electronic as well as bearing materials due to the excellent thermal and electrical conductivities it has.

In this study, powder metallurgy technique was used for the production of copper graphite composite with three volume perc ent of graphite.  Processing parameters selected is (900) °C sintering temperature and (90) minutes holding time for samples that were heated in an inert atmosphere (argon gas). Wear test results showed a pronounced improvement in wear resistance as the percent of graphite increased which acts as solid lubricant (where wear rate was decreased by about 88% as compared with pure Cu). Microhardness and

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Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Lead, Cadmium, and Mercury Ions Using Biosorption
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The biosorption of Pb (II), Cd (II), and Hg (II) from simulated aqueous solutions using baker’s yeast biomass was investigated. Batch type experiments were carried out to find the equilibrium isotherm data for each component (single, binary, and ternary), and the adsorption rate constants. Kinetics pseudo-first and second order rate models applied to the adsorption data to estimate the rate constant for each solute, the results showed that the Cd (II), Pb (II), and Hg (II) uptake process followed the pseudo-second order rate model with (R2) 0.963, 0.979, and 0.960 respectively. The equilibrium isotherm data were fitted with five theoretical models. Langmuir model provides the best fitting for the experimental results with (R2) 0.992, 0

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Publication Date
Sat Jul 01 2023
Journal Name
Desalination And Water Treatment
Wastewater remediation using activated carbon derived from Alhagi plant
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This work focuses on the use of biologically produced activated carbon for improving the physi-co-chemical properties of water samples obtained from the Tigris River. An eco-friendly and low-cost activated carbon was prepared from the Alhagi plant using potassium hydroxide (KOH) as an impregnation agent. The prepared activated carbon was characterised using Fourier-transform infrared spectroscopy to determine the functional groups that exist on the raw material (Alhagi plant) and Alhagi activated carbon (AAC). Scanning electron microscope–energy-dispersive X-ray spectroscope was also used to investigate the surface shape and the elements that compose the powder. Brunauer–Emmett–Teller surface area analysis was used to evaluate the spe

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Ibuprofen Degradation from Synthetic Wastewater Using Photo-Fenton Process
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   The removal of Ibuprofen antibiotics (IBU) by photo-degradation UV/H2O2/Fe+2 system was investigated in a batch reactor under different initial concentrations of H2O2 (100-500) mg/L, Fe+2 (10-40) mg/L, pH (3-9) and initial concentrations of IBU (10-80) mg/L, and their relationship with the degradation efficiency were studied. The result demonstrated that the maximum elimination of IBU was 85.54% achieved at 300 mg/L of H2O2, 30 mg/L of Fe+2, pH=3, and irradiation time of 150 min, for 10 mg/L of IBU. The results have shown that the oxidation reagent H2O2 plays a very important role in IBU degradation.

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Removal of Cadmium from Industrial Wastewater using Electrocoagulation Process
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Cadmium is one of the heavy metal found in the wastewater of many industries. The electrocoagulation offers many advantages for the removal of cadmium over other methods. So the removal of cadmium from wastewater by using electrocoagulation was studied to investigate the effect of operating parameters on the removal efficiency. The studied parameters were the initial pH, initial concentration, and applied voltage. The study experiments were conducted in a batch reactor with  with two pairs of aluminum electrodes with dimension  and 2mm in thick with 1.5 cm space between them. The optimum removal was obtained at pH =7, initial concentration = 50 mg/L, and applied voltage = 20 V and it was 90%.

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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Image Compression Using Proposed Enhanced Run Length Encoding Algorithm
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In this paper, we will present proposed enhance process of image compression by using RLE algorithm. This proposed yield to decrease the size of compressing image, but the original method used primarily for compressing a binary images [1].Which will yield increasing the size of an original image mostly when used for color images. The test of an enhanced algorithm is performed on sample consists of ten BMP 24-bit true color images, building an application by using visual basic 6.0 to show the size after and before compression process and computing the compression ratio for RLE and for the enhanced RLE algorithm

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Preparing Nanosilica Particles from Rice Husk Using Precipitation Method
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Nanosilica was extracted from rice husk, which was locally collected from the Iraqi mill at Al-Mishikhab district in Najaf Governorate, Iraq. The precipitation method was used to prepared Nanosilica powder from rice husk ash, after treating it thermally at 700°C, followed by dissolving the silica in the alkaline solution and getting a sodium silicate solution. Two samples of the final solution were collected to study the effect of filtration on the purity of the sample by X-ray fluorescence spectrometry (XRF). The result shows that the filtered samples have purity above  while the non-filtered sample purity was around  The structure analysis investigated by the X-ray diffraction (XRD), found that the Nanosilica powder has an amorphous

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Dry Canal in Iraq and Mutual Growth in International Economic Environment
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In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth

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Publication Date
Sun Oct 01 2023
Journal Name
Int. J. Nonlinear Anal. Appl
Adaptive 1-D polynomial coding to compress color image with C421
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