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
Sun Jan 12 2025
Journal Name
Al–bahith Al–a'alami
TOPICS OF PEACEFUL COEXISTENCE IN FOREIGN SATELLITE CHANNELS DIRECTED IN THE ARABIC LANGUAGE: (A Research Drawn from Master Thesis)
...Show More Authors

This research deals with issues of peaceful coexistence in foreign satellite channels directed in the Arabic language, trying to get acquainted with the most prominent of these topics dealt with the programs subject to analysis and the method of dealing with them and the most used journalistic arts in that.

The research adopted the descriptive approach and the method of content analysis for the purpose of studying the research community represented by the program «Shabab Talk» “Youth Talk” in the German channel Deutsche Welle (DW) and the program «Beina Sam wa Amar» “between Sam and Ammar” in the American free channel, by designing the content analysis form to subject

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Earnings Quality using the Sustainability model (Persistence) and predictability in the Continuity of the Banks: بحث تطبيقي في عينة من المصارف التجارية المدرجة في سوق العراق للاوراق المالية
...Show More Authors

The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
An Experimental Research on Design and Development Diversified Controllers for Tri-copter Stability Comparison
...Show More Authors
Abstract<p>The drones have become the focus of researchers’ attention because they enter into many details of life. The Tri-copter was chosen because it combines the advantages of the quadcopter in stability and manoeuvrability quickly. In this paper, the nonlinear Tri-copter model is entirely derived and applied three controllers; Proportional-Integral-Derivative (PID), Fractional Order PID (FOPID), and Nonlinear PID (NLPID). The tuning process for the controllers’ parameters had been tuned by using the Grey Wolf Optimization (GWO) algorithm. Then the results obtained had been compared. Where the improvement rate for the Tri-copter model of the nonlinear controller (NLPID) if compared with </p> ... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
An Improved Cuckoo Search Algorithm for Maximizing the Coverage Range of Wireless Sensor Networks
...Show More Authors

The issue of increasing the range covered by a wireless sensor network with restricted sensors is addressed utilizing improved CS employing the PSO algorithm and opposition-based learning (ICS-PSO-OBL). At first, the iteration is carried out by updating the old solution dimension by dimension to achieve independent updating across the dimensions in the high-dimensional optimization problem. The PSO operator is then incorporated to lessen the preference random walk stage's imbalance between exploration and exploitation ability. Exceptional individuals are selected from the population using OBL to boost the chance of finding the optimal solution based on the fitness value. The ICS-PSO-OBL is used to maximize coverage in WSN by converting r

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sun Jan 12 2025
Journal Name
Journal Of Physical Education
Unbalanced Strength Exercises Using Designed Tools and Their Effects on Some Biomechanical Variables in Young 110m Hurdles
...Show More Authors

View Publication
Publication Date
Wed Jan 13 2021
Journal Name
Iraqi Journal Of Science
Embedded Electronics Applied in Remote Laboratories Using NodeJs
...Show More Authors

A description of the implementation of integrated practical work in a remote laboratory was presented in this paper. The student, in real time, can access an online web page in order to manipulate a practical work of digital electronics. This work is based on the use of an embedded system PcDuino. The hardware architecture and software solutions are described, as well as the supervision tool that allows the student to follow changes in the output states of the Practical Work remotely.

View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Sun Jul 07 2013
Journal Name
Journal Of Educational And Psychological Researches
Effect of Using Computer in Getting and Remaining Information at Students of First Stage in Biology Subject
...Show More Authors

Effect of Using Computer in Getting and Remaining Information at Students of First Stage in Biology Subject MIAAD NATHIM RASHEED LECTURER Abstract The recent research goal is to know the influence of computer use to earn and fulfillment information for students of first class in biology material and to achieve that put many of the zeroing hypothesis by researcher as follow: There were no differences between statistical signs at level (0,05) between the average students' marks who they were study by using computer and between the average student ' marks who they were study in classical method of earning and fulfillment. The researcher chose the intentional of the medical technical institute that included of two branches the first class (A

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
...Show More Authors

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Agitation Negative Social Behaviours in the Talk Shows of the (NRT) Satellite Channel: Research extracted from a master's thesis
...Show More Authors

This research asks what are negative social behaviours in the Kurdistan Region of Iraq (KRI) raised by the talk shows on the (NRT) channel? Furthermore, it aims to identify the most significant themes addressed by talk shows on the (NRT) channel regarding negative social behaviours in the KRI by using the content analysis approach through non-random purposive sampling to understand the dialogue contents that dealt with this subject. This study has reached a set of results: through its talk shows, the (NRT) channel attempts to create a media vision about the spread of negative social behaviours in the KRI and stand up to the dangers associated with these behaviours. At the same time, those programs tried to marginalize the behaviours that

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Knowledge value added methodology between theory and application Comparative filed research in some of the Iraqi private banks
...Show More Authors

Abstract

        The research to have a clear perceptions about the knowledge value added to assess the knowledge resources of the Iraqi private banks, depending on the value added methodology of the proposed defined (Housel & Bell, 2001), which assumes that the  knowledge value added come through synergetic relationship between knowledge resource and information technology, trying to the possibility of mainstream theory and its application in the Iraqi environment and interpretation of results, and on this basis was launched search of a research problem took root synergetic nature of the relationship between knowledge (human)  resource and

... Show More
View Publication Preview PDF
Crossref