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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 Jun 01 2017
Journal Name
Iosr Journal Of Computer Engineering
Lossy Image Compression Using Wavelet Transform, Polynomial Prediction And Block Truncation Coding
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Publication Date
Tue Aug 01 2017
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
Nasal Prosthesis Fabrication using Rapid Prototyping and 3D Printing (A Case Study)
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Abstract: Facial defects resulting from neoplasms, congenital, acquired malformations or trauma can be restored with facial prosthesis using different materials and retention methods to achieve life-like look and function. A nasal prosthesis can re-establish aesthetic form and anatomic contours for mid-facial defects, often more effectively than by surgical reconstruction as the nose is relatively immobile structure. For successful results, lot of factors such as harmony, texture, color matching and blending of tissue interface with the prosthesis are important. The aim of this study is to describe the non-surgical rehabilitation with nasal prosthesis for an Iraqi patient who received rhinectomy as a result of squamous cell carcinoma of the

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of Mandibular Third Molar Position by Using Space-Width Ratio Method
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Background: The prediction of changes in the mandibular third molar position and eruption is an important clinical concern because third molar retention may be beneficial for orthodontic anchorage. The aims of this study were to assess the mandibular third molar position by using medical CT scan and lateral reconstructed radiograph and evaluate gender differences. Materials and Methods: The sample of present study consisted of 39 patients (18 males and 21 females) with age range 11-15 years who were attending at Al-Suwayra General Hospital/ the Computerized Tomography department. The distance from anterior edge of ramus to distal surface of permanent mandibular second molar and mesio-distal width of developing mandibular third molar were

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Publication Date
Mon Mar 31 2025
Journal Name
International Journal Of Advanced Technology And Engineering Exploration
Breast cancer survival rate prediction using multimodal deep learning with multigenetic features
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Breast cancer is a heterogeneous disease characterized by molecular complexity. This research utilized three genetic expression profiles—gene expression, deoxyribonucleic acid (DNA) methylation, and micro ribonucleic acid (miRNA) expression—to deepen the understanding of breast cancer biology and contribute to the development of a reliable survival rate prediction model. During the preprocessing phase, principal component analysis (PCA) was applied to reduce the dimensionality of each dataset before computing consensus features across the three omics datasets. By integrating these datasets with the consensus features, the model's ability to uncover deep connections within the data was significantly improved. The proposed multimodal deep

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Publication Date
Thu Jan 01 2015
Journal Name
Energy Sources, Part A: Recovery, Utilization, And Environmental Effects
Ultra Deep Hydrotreatment of Iraqi Vacuum Gas Oil Using a Modified Catalyst
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A set of hydro treating experiments are carried out on vacuum gas oil in a trickle bed reactor to study the hydrodesulfurization and hydrodenitrogenation based on two model compounds, carbazole (non-basic nitrogen compound) and acridine (basic nitrogen compound), which are added at 0–200 ppm to the tested oil, and dibenzotiophene is used as a sulfur model compound at 3,000 ppm over commercial CoMo/ Al2O3 and prepared PtMo/Al2O3. The impregnation method is used to prepare (0.5% Pt) PtMo/Al2O3. The basic sites are found to be very small, and the two catalysts exhibit good metal support interaction. In the absence of nitrogen compounds over the tested catalysts in the trickle bed reactor at temperatures of 523 to 573 K, liquid hourly space v

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Publication Date
Tue Dec 01 2015
Journal Name
The Journal Of The Acoustical Society Of America
Underdetermined reverberant acoustic source separation using weighted full-rank nonnegative tensor models
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In this paper, a fusion of K models of full-rank weighted nonnegative tensor factor two-dimensional deconvolution (K-wNTF2D) is proposed to separate the acoustic sources that have been mixed in an underdetermined reverberant environment. The model is adapted in an unsupervised manner under the hybrid framework of the generalized expectation maximization and multiplicative update algorithms. The derivation of the algorithm and the development of proposed full-rank K-wNTF2D will be shown. The algorithm also encodes a set of variable sparsity parameters derived from Gibbs distribution into the K-wNTF2D model. This optimizes each sub-model in K-wNTF2D with the required sparsity to model the time-varying variances of the sources in the s

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Strengthening of Reinforced Concrete T- Section Beams Using External Post-Tensioning Technique
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This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section  RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (dps). So that the depth of strands to overall depth of the section ratio (dps

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Publication Date
Fri Nov 01 2019
Journal Name
Journal Of Engineering
Analysis of Shell and Double Concentric Tube Heat Exchanger Using CFD Application
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This study focuses on CFD analysis in the field of the shell and double concentric tube heat exchanger. A commercial CFD package was used to resolve the flow and temperature fields inside the shell and tubes of the heat exchanger used. Simulations by CFD are performed for the single shell and double concentric tube.

This heat exchanger included 16 tubes and 20 baffles. The shell had a length of 1.18 m and its diameter was 220 mm. Solid Works 2014, ANSYS 15.0 software was used to analyze the fields of flow and temperature inside the shell and the tubes. The RNG k-ε model was used and it provided good results. Coarse and fine meshes were investigated, showing that aspect ratio has no significant effect. 14 million

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Phylogenetic Relationship of Iraqi Vespa orientalis Linnaeus 1771 Wasps Using Mitochondrial CO1
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Abstract<p>Oriental wasps are scavengers, and they have also represented an enormous issue for beekeepers, they destroy beehives and reduce the flight of bees. In addition, the sting of hornets may cause medical problems, which differ according to the response of the individuals, including severe sensitivity, swelling, and slight pain. This study provides the first molecular phylogeny of the oriental wasp <italic>Vespa orientalis</italic> L. in Iraq. Mitochondrial DNAs of the 547bp fragment cytochrome oxidase subunit 1 (CO1) area were sequenced and analyzed from 10 wasp specimens collected in the north, middle, and south of Iraq. The CO1 gene found in the Iraqi isolates was used to cre</p> ... Show More
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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Bioadsorption of Heavy Metals From Industrial Wastewater Using Some Species of Bacteria
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Three isolated bacteria were examined to remove heavy metals from the industrial wastewater of the Diala State Company of Electrical Industries, Diyala-Iraq. The isolated bacteria were identified as Pseudomonas aeruginosa, Escherichia coli and Sulfate Reducing Bacteria (SRB). The three isolates were used as an adsorption factor for different concentrations of Lead and Copper (100, 150, and 200 ppm.), in order to examine the adsorption efficiency of these isolates. In addition, the effect of three factors on heavy metals adsorption were examined; temperature (25, 30, and 37 ?C), pH (3 and 4.5) and contact time (2 and 24 hrs). The results showed that the highest level of lead adsorption was obtained at 37 ?C by E. coli, P, aerugenosa and

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