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
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Investigation Desulfurization Method Using Air and Zinc Oxide/Activated Carbon Composite
...Show More Authors

In present work examined the oxidation desulfurization in batch system for model fuels with 2250 ppm sulfur content using air as the oxidant and ZnO/AC composite prepared by thermal co-precipitation method. Different factors were studied such as composite loading 1, 1.5 and 2.5 g, temperature 25 oC, 30 oC and 40 oC and reaction time 30, 45 and 60 minutes. The optimum condition is obtained by using Tauguchi experiential design for oxidation desulfurization of model fuel. the highest percent sulfur removal is about 33 at optimum conditions. The kinetic and effect of internal mass transfer were studied for oxidation desulfurization of model fuel, also an empirical kinetic model was calculated for model fuels

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Monitoring of south Iraq marshes using classification and change detection techniques
...Show More Authors

Digital change detection is the process that helps in determining the changes associated with land use and land cover properties with reference to geo-registered multi temporal remote sensing data. In this research change detection techniques have been employed to detect the changes in marshes in south of Iraq for two period the first one from 1973 to 1984 and the other from 1973 to 2014 three satellite images had been captured by land sat in different period. Preprocessing such as geo-registered, rectification and mosaic process have been done to prepare the satellite images for monitoring process. supervised classification techniques such maximum likelihood classification has been used to classify the studied area, change detection aft

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
2015 Annual Ieee Systems Conference (syscon) Proceedings
Automatic generation of fuzzy classification rules using granulation-based adaptive clustering
...Show More Authors

View Publication
Scopus (4)
Crossref (4)
Scopus Crossref
Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
IMPLEMENTATION OF ROOT FINDING ALGORITHM OF MINIMUM PHASE FILTER USING VHDL
...Show More Authors

Root-finding is an oldest classical problem, which is still an important research topic, due to its impact on computational algebra and geometry. In communications systems, when the impulse response of the channel is minimum phase the state of equalization algorithm is reduced and the spectral efficiency will improved. To make the channel impulse response minimum phase the prefilter which is called minimum phase filter is used, the adaptation of the minimum phase filter need root finding algorithm. In this paper, the VHDL implementation of the root finding algorithm introduced by Clark and Hau is introduced.
VHDL program is used in the work, to find the roots of two channels and make them minimum phase, the obtained output results are

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Preparation and characterization DLC thin films using atmospheric pressure plasma Jet
...Show More Authors

Diamond-like carbon, amorphous hydrogenated films forms of carbon, were pretreated from cyclohexane (C6H12) liquid using plasma jet which operates with alternating voltage 7.5kv and frequency 28kHz. The plasma Separates molecules of cyclohexane and Transform it into carbon nanoparticles. The effect of argon flow rate (0.5, 1 and 1.5 L/min) on the optical and chemical bonding properties of the films were investigated. These films were characterized by UV-Visible spectrophotometer, X-ray diffractometer (XRD) Raman spectroscopy and scanning electron microscopy (SEM). The main absorption appears around 296, 299 and 309nm at the three flow rate of argon gas. The value of the optical energy gap is 3.37, 3.55 and 3.68 eV at a different flow rate o

... Show More
View Publication
Scopus (6)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun May 01 2016
Journal Name
International Journal Of Computer Applications
Lossless Image Compression using Adaptive Predictive Coding of Selected Seed Values
...Show More Authors

Publication Date
Fri Mar 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Desalination of Highly Saline Water Using Direct Contact Membrane Distillation (DCMD)
...Show More Authors

In this work, laboratory experiments were carried out to verify direct contact membrane distillation system’s performance in highly saline water desalination. The study included the investigation of various operating conditions, like feed flow rate, temperature and concentration of NaCl solution and their impact on the permeation flux were discussed. 16 cm2 of a flat sheet membrane module with commercial poly-tetra-fluoroethylene (PTFE) membrane, which has 0.22 μm pore size, 96 µm thickness and 78% average porosity, was used. A high salt rejection factor was obtained greater than 99.9%, and the permeation flux up to 17.27 kg/m2.h was achieved at 65°C for hot feed side and 20°C for cold side stream.

View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Direction of Arrival Estimation of Meteors Echoes using Array Radio Antennas
...Show More Authors

Array antennas have an interesting role in the radio astronomy field. The array antennas allow astronomers to obtain high-resolution signals with high sensitivity to weak signals. This paper estimates the meteors' positions entering the Earth's atmosphere and develops a simulation for array antenna radar to analyze the meteor's echoes. The GNU radio software was used to process the echoes, which is a free open-source software development toolkit that provides signal processing blocks to implement in radio projects. Then, the simulation determines the azimuth and elevation of the meteors. An improved Multiple Signal Classification (MUSIC) algorithm has been suggested to analyze these echoes. The detected power of each meteor echo has

... Show More
View Publication
Scopus Crossref
Publication Date
Sun Dec 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Nickel Ions Using A Biosorbent Bed (Laminaria saccharina) Algae
...Show More Authors

The present study aims to remove nickel ions from solution of the simulated wastewater using (Laminaria saccharina) algae as a biosorbent material. Effects of experimental parameters such as temperature at (20 - 40) C⁰, pH at (3 - 7) at time (10 - 120) min on the removal efficiency were studied.
Box-Wilson method was adopted to obtain a relationship between the above three experimental parameters and removal percentage of the nickel ions. The experimental data were fitted to second order polynomial model, and the optimum conditions for the removal process of nickel ions were obtained.
The highest removal percentage of nickel ions obtained was 98.8 %, at best operating conditions (Temperature 35 C⁰, pH 5 and Time 10 min).

View Publication Preview PDF
Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrochemical removal of copper from synthetic wastewater using rotating cylinder electrode
...Show More Authors

The performance of a batch undivided electrochemical reactor with a rotating cylinder electrode of woven-wire (60 mesh size), stainless steel 316, is examined for the removal of copper from synthetic solution of o.5 M sodium chloride containing 125 ppm at pH ≈ 3.5. The effect of total applied current, rotation speed on the figures of merit of the reactor is analyzed. For an applied current of 300 mA at 100 rpm, the copper concentration decreased from 125 to  mg l-1 after 60 min of electrolysis with a specific energy consumption of 1.75 kWh kg-1 and a normalized space velocity of 1.62 h-1. The change in concentration was higher when the total applied currents were increased because of the turbulence

... Show More
View Publication Preview PDF