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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
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Bartholin Gland Cyst Treatment using Carbon Dioxide Laser (10600 nm)
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The Bartholin gland cyst is a condition that occurs in approximately 2% of women, most of whom are of reproductive age. Although benign pathology, it is associated with significant patient discomfort. This disorder is caused by the obstruction and consequent dilation of the cyst duct. Definitive treatment involves the surgical removal of the entire cyst. Other alternative treatments include Marsupialization, Word catheter, and the use of CO2 laser. CO2 laser can be used either to vaporize or to excise the Bartholin gland cyst. The Objectives: The purpose of the study was to evaluate the efficacy and safety of (10600nm) CO2 laser in the treatment of Bartholin gland cyst. Patients, Materials & Methods: This study was done in laser medi

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Publication Date
Wed Jan 22 2020
Journal Name
Iraqi Journal Of Laser
Stress Urinary Incontinence Treatment Using Vaginal Fractional CO2 Laser (10600nm)
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Stress urinary incontinence (SUI) is involuntary urine leakage during activities that increase abdominal pressure such as coughing, sneezing and lifting of heavy weights. This is a very common disorder among women with history of multiple vaginal deliveries with an obstructed labor. SUI is considered one of the most distressing problems, especially for younger women, with severe quality of life implications, it caused by the loss of urethral support, usually as a consequence of the supporting structural muscles in the pelvis.

Objective: To prove and demonstrate the effect of a fractional CO2 micro-ablative laser (10600nm) in intra vaginal therapy for treating SUI and achieve a clinical improvement of t

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Liquid-Liquid Extraction of Metal Ions Using Aqueous Biphasic Systems
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An investigation was conducted for the study of extraction of metal ions using aqueous biphasic systems. The extraction of iron, zinc and copper from aqueous sulphate media at different kinds of extractants SCN− , Cl- and I- , different values of pH of the feed solution, phase ratio, concentration of metals, concentration of extractant, concentration of polymer, and concentration of salt was investigated. Atomic absorption spectrophotometer was used to measure the concentration of iron, zinc and copper in the aqueous phase throughout the experiments. The results of the extraction experiments showed the use of SCN− as extractant, pH=2.5, phase ratio=1.5, concentration of metals 1g/l, concentration of extractant 0.06 %, concentration o

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
PROPERTIES OF HARDENED CONCRETE USING CRUSHED CLAY BRICK AS AGGREGATES
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This paper provides the result of an investigation to use of crushed clay brick as
aggregates in producing concrete. Eight different crushed clay brick aggregate concretes were
used in this investigation. Compressive strength, splitting tensile strength and pulse velocity of
crushed clay brick aggregates concrete were determined and compare to natural aggregate
concrete. The compressive strength of crushed clay brick aggregates concretes were always
lower than the compressive strength of natural aggregates concrete regardless the age of
concrete, but the crushed clay brick aggregates concrete showed better performance as the age of
concrete increases and average reduction in compressive strength were 33.5% at the age

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Publication Date
Fri Aug 23 2013
Journal Name
International Journal Of Computer Applications
Lossless Compression of Medical Images using Multiresolution Polynomial Approximation Model
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In this paper, a simple fast lossless image compression method is introduced for compressing medical images, it is based on integrates multiresolution coding along with polynomial approximation of linear based to decompose image signal followed by efficient coding. The test results indicate that the suggested method can lead to promising performance due to flexibility in overcoming the limitations or restrictions of the model order length and extra overhead information required compared to traditional predictive coding techniques.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation of polymer thin film using as NH3 gas Sensor
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Polyaniline organic Semiconductor polymer thin films have been prepared by oxidative polymerization at room temperature, this polymer was deposited on glass substrate with thickness 900nm, FTIR spectra was tested , the structural,optical and electrical properties were studied through XRD ,UV-Vis ,IR measurements ,the results was appeared that polymer thin film sensing to NH3 gas.

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Publication Date
Fri Aug 01 2008
Journal Name
2008 International Symposium On Information Technology
Generating pairwise combinatorial test set using artificial parameters and values
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Publication Date
Sun Dec 30 2018
Journal Name
Baghdad Science Journal
Geomorphological Mapping of Razzaza–Habbaria Area using Remote Sensing Techniques
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Landforms on the earth surface are so expensive to map or monitor. Remote Sensing observations from space platforms provide a synoptic view of terrain on images. Satellite multispectral data have an advantage in that the image data in various bands can be subjected to digital enhancement techniques for highlighting contrasts in objects for improving image interpretability. Geomorphological mapping involves the partitioning of the terrain into conceptual spatial entities based upon criteria. This paper illustrates how geomorphometry and mapping approaches can be used to produce geomorphological information related to the land surface, landforms and geomorphic systems. Remote Sensing application at Razzaza–Habbaria area southwest of Razz

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Publication Date
Wed Aug 13 2025
Journal Name
Journal Of Engineering
Drag Reduction Using Passive Methods on KIA PRIDE Car Model
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An experimental study on a KIA pride (SAIPA 131) car model with scale of 1:14 in the wind tunnel was made beside the real car tests. Some of the modifications to passive flow control which are (vortex generator, spoiler and slice diffuser) were added to the car to reduce the drag force which its undesirable characteristic that increase fuel consumption and exhaust toxic gases. Two types of calculations were used to determine the drag force acting on the car body. Firstly, is by the integrating the values of pressure recorded along the pressure taps (for the wind tunnel and the real car testing), secondly, is by using one component balance device (wind tunnel testing) to measure the force. The results show that, the average drag estimated on

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Evaluation and Improvement of Manufacturing System Using Computer Software Arena
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The main purpose of the paper is to identify the controllability of an existing production system; yogurt production line in Abu Ghraib Dairy Factory which has several machines of food processing and packing that has been studied. Through the starting of analysis, instability in production has been found in the factory. The analysis is built depending on experimental observation and data collection for different processing time of the machines, and statistical analysis has been conducted to model the production system. Arena Software is applied for simulating and analyzing the current state of the production system, and results are expanded to improve the system production and efficiency. Research method is applied to contribute in knowi

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