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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
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Age Estimation Using Support Vector Machine
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Recently there has been an urgent need to identify the ages from their personal pictures and to be used in the field of security of personal and biometric, interaction between human and computer, security of information, law enforcement. However, in spite of advances in age estimation, it stills a difficult problem. This is because the face old age process is determined not only by radical factors, e.g. genetic factors, but also by external factors, e.g. lifestyle, expression, and environment. This paper utilized machine learning technique to intelligent age estimation from facial images using support vector machine (SVM) on FG_NET dataset. The proposed work consists of three phases: the first phase is image preprocessing include four st

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Galaxy Morphological Image Classification using ResNet
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     Machine learning-based techniques are used widely for the classification of images into various categories. The advancement of Convolutional Neural Network (CNN) affects the field of computer vision on a large scale. It has been applied to classify and localize objects in images. Among the fields of applications of CNN, it has been applied to understand huge unstructured astronomical data being collected every second. Galaxies have diverse and complex shapes and their morphology carries fundamental information about the whole universe. Studying these galaxies has been a tremendous task for the researchers around the world. Researchers have already applied some basic CNN models to predict the morphological classes

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Scopus Crossref
Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Using Neural Network with Speaker Applications
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In Automatic Speech Recognition (ASR) the non-linear data projection provided by a one hidden layer Multilayer Perceptron (MLP), trained to recognize phonemes, and has previous experiments to provide feature enhancement substantially increased ASR performance, especially in noise. Previous attempts to apply an analogous approach to speaker identification have not succeeded in improving performance, except by combining MLP processed features with other features. We present test results for the TIMIT database which show that the advantage of MLP preprocessing for open set speaker identification increases with the number of speakers used to train the MLP and that improved identification is obtained as this number increases beyond sixty.

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Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
edge detection using modification prewitt operators
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in this paper we adopted ways for detecting edges locally classical prewitt operators and modification it are adopted to perform the edge detection and comparing then with sobel opreators the study shows that using a prewitt opreators

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Crossref
Publication Date
Mon Jun 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Image Zooming Using Inverse Slantlet Transform
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Digital image is widely used in computer applications. This paper introduces a proposed method of image zooming based upon inverse slantlet transform and image scaling. Slantlet transform (SLT) is based on the principle of designing different filters for different scales.

      First we apply SLT on color image, the idea of transform color image into slant, where large coefficients are mainly the   signal and smaller one represent the noise. By suitably modifying these coefficients , using scaling up image by  box and Bartlett filters so that the image scales up to 2X2 and then inverse slantlet transform from modifying coefficients using to the reconstructed image .

  &nbs

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Edge Detection Using Circular Sliding Window
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    In this paper, we devoted to use circular shape sliding block, in image edge determination. The circular blocks have symmetrical properties in all directions for the mask points around the central mask point. Therefore, the introduced method is efficient to be use in detecting image edges, in all directions curved edges, and lines. The results exhibit a very good performance in detecting image edges, comparing with other edge detectors results.

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Publication Date
Wed Dec 26 2018
Journal Name
Iraqi Journal Of Science
Outdoor Scene Classification Using Multiple SVM
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This paper presents a hierarchical two-stage outdoor scene classification method using multi-classes of Support Vector Machine (SVM). In this proposed method, the gist feature of all the images in the database is extracted first to obtain the feature vectors. The image of database is classified into eight outdoor scenes classes, four manmade scenes and four natural scenes. Second, a hierarchical classification is applied, where the first stage classifies all manmade scene classes against all natural scene classes, while the second stage of a hierarchical classification classifies the outputs of first stage into either one of the four manmade scene classes or natural scene classes. Binary SVM and multi-classes SVMs are employed in the fir

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Feature Extraction Using Remote Sensing Images
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Feature extraction provide a quick process for extracting object from remote sensing data (images) saving time to urban planner or GIS user from digitizing hundreds of time by hand. In the present work manual, rule based, and classification methods have been applied. And using an object- based approach to classify imagery. From the result, we obtained that each method is suitable for extraction depending on the properties of the object, for example, manual method is convenient for object, which is clear, and have sufficient area, also choosing scale and merge level have significant effect on the classification process and the accuracy of object extraction. Also from the results the rule-based method is more suitable method for extracting

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Skin Detection using Improved ID3 Algorithm
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Skin detection is classification the pixels of the image into two types of pixels skin and non-skin. Whereas, skin color affected by many issues like various races of people, various ages of people gender type. Some previous researchers attempted to solve these issues by applying a threshold that depends on certain ranges of skin colors. Despite, it is fast and simple implementation, it does not give a high detection for distinguishing all colors of the skin of people. In this paper suggests improved ID3 (Iterative Dichotomiser) to enhance the performance of skin detection. Three color spaces have been used a dataset of RGB obtained from machine learning repository, the University of California Irvine (UCI), RGB color space, HSV color sp

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Smoothing Image using Adaptive Median Filter
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Median filter is adopted to match the noise statistics of the degradation seeking good quality smoothing images. Two methods are suggested in this paper(Pentagonal-Hexagonal mask and Scan Window Mask), the study involved modified median filter for improving noise suppression, the modification is considered toward more reliable results. Modification median filter (Pentagonal-Hexagonal mask) was found gave better results (qualitatively and quantitatively ) than classical median filters and another suggested method (Scan Window Mask), but this will be on the account of the time required. But sometimes when the noise is line type the cross 3x3 filter preferred to another one Pentagonal-Hexagonal with few variation. Scan Window Mask gave bett

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