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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
Sun Apr 03 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
p53 in renal cell carcinoma: a biomarker for disease progression
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Background: P53 is an important tumor marker in many malignancies, the P53 gene is a tumor suppressor gene that plays a key role in the regulation of the cell cycle.

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Publication Date
Sun Sep 01 2013
Journal Name
Agricultural Mechanization In Asia, Africa And Latin America
Which plow is more suitable for tillage farming in Iraq?
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There were two types of plows used widely in agricultural fields in the country. The first plow was moldboard plow, while the second one was chisel plow. There were large numbers of Iraqi farmers that used chisel plow for such farming practices. Researchers found that moldboard plows gave the highest rate of carbon dioxide emission. They observed that that with chisel plows they got the lowest carbon dioxide emission. Chisel plow saved energy as compared to moldboard plow and the cost of using the chisel plows was less than the moldboard plows. Chisel plow decreased carbon dioxide emissions from the soil and improve soil properties. The benefits of using chisel plows were more than using moldboard plows.

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Scopus (4)
Scopus
Publication Date
Sun Dec 19 2021
Journal Name
Iraqi Journal Of Science
Geological Modeling for Yamama Formation in Abu Amood Oil Field
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3D geological model of a simple petroleum reservoir for Yamama Formation has
been built in Abu Amood Oil Field using Petrel software, which is a product of
Schlumberger. This model contains the structure, stratigraphy and reservoir
properties (porosity and water saturation) in three directions(X, Y and Z).Geologic
modeling is an applied science of creating computerized representations of portions
of the earth's crust, especially oil and gas fields.
Yamama Formation in Abu Amood Oil Field is divided into thirteen zones by
using well logs and their petrophysical properties, six of which are reservoir zones.
From the top of the formation these six zones are: (YB-1, YB-2, YB-3, YC-1, YC-2
and YC-3). These reservoir

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Ambient Turbulence Intensity Calculation for Al-Nasiriyah Province in Iraq
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Before setting a turbine in a wind farms allocated for power generation, it must be know the appropriate turbine class for that site depending on the turbulence intensity of the winds in the studied area and the IEC-61400 standard. The importance of identifying a class of wind turbine is due to the complex environmental conditions that produce turbulent air which, in turn, may cause damage to the turbine blades and weakness in the performance. Therefore, the ambient turbulence intensity is a very important factor in determining the performance and productivity of the wind turbines.
In this research we calculate Turbulence Intensity "TI" in the province of Nasiriyah, south of Iraq (Lat. 31.052049 , Lon. 46.261021) for the years 2008, 2

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Glutamic Acid as Corrosion Inhibitor for Aluminium in Acidic Medium
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 Corrosion behavior of aluminium in 0.6 mol. dm-3 NaCL solution in acidic medium (      ) was investigated in the absence and presence of different concentrations of amino acid, glutamic acid, as environmentally – friendly corrosion inhibitor over temperature range (293-308)K. The investigation involved electrochemical polarization method using potentiostatic technique and optical microscopy, the inhibition efficiency increased with an increase in inhibitor concentration but decreased with increase in temperature. Results showed that the inhibition occurs through adsorption of the inhibitor molecules on the metal surface and it was found to obey Langmuir adsorption isotherm. Some thermodynamic paramet

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Building 1D Mechanical Earth Model for Zubair Oilfield in Iraq
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Many problems were encountered during the drilling operations in Zubair oilfield. Stuckpipe, wellbore instability, breakouts and washouts, which increased the critical limits problems, were observed in many wells in this field, therefore an extra non-productive time added to the total drilling time, which will lead to an extra cost spent. A 1D Mechanical Earth Model (1D MEM) was built to suggest many solutions to such types of problems. An overpressured zone is noticed and an alternative mud weigh window is predicted depending on the results of the 1D MEM. Results of this study are diagnosed and wellbore instability problems are predicted in an efficient way using the 1D MEM. Suitable alternative solutions are presented

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Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
Heuristic Modularity for Complex Identification in Protein-Protein Interaction Networks
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     Due to the significant role in understanding cellular processes, the decomposition of Protein-Protein Interaction (PPI) networks into essential building blocks, or complexes, has received much attention for functional bioinformatics research in recent years. One of the well-known bi-clustering descriptors for identifying communities and complexes in complex networks, such as PPI networks, is modularity function.   The contribution of this paper is to introduce heuristic optimization models that can collaborate with the modularity function to improve its detection ability. The definitions of the formulated heuristics are based on nodes and different levels of their neighbor properties.  The modulari

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Scopus (10)
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Publication Date
Fri Jan 02 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Pilot Study on Neonatal Screening for Congenital Hypothyroidism in Iraq
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Background: Neonatal screening for congenital hypothyroidism (CH) is an essential preventive public health program for early identification of disorders that can lead to potentially catastrophic health problems

Objectives: This is a pilot study conducted to determine the incidence of CH among infants born in two major maternity hospitals in Baghdad City and to build a model for nationwide screening program.

Methods: A prospective study on screening of all newborns was conducted in two major maternity hospitals in Baghdad, from 01.12.2001 - 31.12.2002. A total of 6949 neonates were screened for CH, cord blood samples were examined for serum TSH levels by immunoflourecent method (ELIZA) and reexamined for T4 using a cutoff&

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Evaluating Roads Network Connectivity for Two Municipalities in Baghdad-Iraq
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The road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstractio

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Statistical Model for Polarization Mode Dispersion in Single Mode Fibers
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As the bit rate of fiber optic transmission systems is increased to more than , the system will suffer from an important random phenomena, which is called polarization mode dispersion. This phenomenon contributes effectively to: increasing pulse width, power decreasing, time jittering, and shape distortion. The time jittering means that the pulse center will shift to left or right. So that, time jittering leads to interference between neighboring pulses. On the other hand, increasing bit period will prevent the possibility of sending high rates. In this paper, an accurate mathematical analysis to increase the rates of transmission, which contain all physical random variables that contribute to determine the transmission rates, is presen

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