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أسلوب كايـــزن وعلاقتــه بتخفيض التكاليف

The world is witnessing now big developments in the technological sphere These developments have led to the emergence of fierce competition among enterprises and competition had become the most important cross-cutting cost, which in turn reflected in the selling prices and profit . Based on that have emerged in recent years, techniques and new management methods in order to keep pace with these changes and developments in the business environment, although these techniques came to meet the needs of management of the Department of mandated and reduced so as to realize customer satisfaction, including the method of Kaizen, as is the idea that the philosophy of continuous improvement - even it is simple - a whole has the net effect than the total of those improvements without having to bear any costs high. The process of improvement of people, processes, equipment, materials, labor and production  methods and the process is completed through the great support from senior management.

The research dealt with three topics: the first included the theoretical side, which dealt with a portal to the definitions of method and Kaizen techniques. The second topic dealt with the practical aspects of this method in the company's research sample. In the third part, it included the most important conclusions and recommendations reached in the research.

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Publication Date
Thu Jan 01 2009
Journal Name
Journal Of Educational And Psychological Researches
أسلوب التربيـة بالحب

الناس أصناف منهم من يحب ومنهم من يكره ومنهم بينَ بين لا تعرفه مُحبّاً ولا كارهاً!! وإذا أسقطنا هذا التصنيف على المعلم، فسيكون لدينا ثلاثة أيضاً: معلم محبُّ لتلاميذه، ومعلمٌ مُبغض لهم، وثالث لا تحس منه حباً ولا كرهاً، يؤدي واجبه بشكل آلي بغير عاطفة.

الحب أصل والبغض فرع، والحب قاعدة والبغض استثناء، كما إن الرفق خير والعنف شرّ، والوحدة رحمة والفُرقة عذاب، كما إنّ الخير أصلٌ والشرّ طار

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Publication Date
Tue Nov 19 2024
Journal Name
Al-rafidain University College For Sciences
“Simple Regression Analysis by using Linear Programming Technique and illustration of Absolute Residuals method with another Estimation Techniques”

This research deals with unusual approach for analyzing the Simple Linear Regression via Linear Programming by Two - phase method, which is known in Operations Research: “O.R.”. The estimation here is found by solving optimization problem when adding artificial variables: Ri. Another method to analyze the Simple Linear Regression is introduced in this research, where the conditional Median of (y) was taken under consideration by minimizing the Sum of Absolute Residuals instead of finding the conditional Mean of (y) which depends on minimizing the Sum of Squared Residuals, that is called: “Median Regression”. Also, an Iterative Reweighted Least Squared based on the Absolute Residuals as weights is performed here as another method to

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التقييس: أسلوب لتحديد مستوى الدخل في العراق

ظهر التقييس كمفهوم لقياس الضرائب وتحديد الأجور والرواتب منذ مدة ليست طويلة وتم استخدامه في العديد من بلدان العالم. ولاجل تحقيق العدالة في توزيع الدخول ورفع المستوى المعيشي لذوي الدخول المحدودة، اذ يتطلب من الدولة إتباع أسلوب التقييس للأجور والرواتب للموظفين ،إضافة إلى استخدام التقييس في فرض الضرائب وتحديد السماحات اعتمادا على مستوى التضخم في الاقتصاد. خاصة وان الهدف الأساسي من إتباع أسلوب التقييس هو

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
LA CONDICIONALIDAD EN ÁRABE Estudio lingüístico y traductológico CONDITION IN ARABIC: Linguistic study and translation

La condicionalidad en árabe, supongo como en otras lenguas, constituye una noción amplia que puede expresarse mediante diferentes construcciones sintácticas. La mayor parte de los especialistas coinciden en señalar que las estructuras condicionales son, probablemente, la clase más compleja de expresión compuesta en árabe. Se utilizan para expresar una condición de la que depende la realización de lo expuesto en la oración principal. Las estructuras condicionales son una de las principales vías lingüísticas de las que dispone el individuo para expresar su capacidad de imaginar situaciones diferentes a las reales; de crear mundos posibles; de soñar con situaciones pasadas que podrían haber sido diferentes; de ocultar lo fact

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Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أسلوب بيز في تحليل البيانات غير التامة

In this paper we will explain ,how use Bayesian procedure in analysis multiple linear regression model with missing data in variables X's  as the new method suggest , and explain some of missing  Patterns under missing mechanism , missing complete at random MCAR and compare Bayesian estimator with complete case estimator by use  simulation procedure .           

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Cost Reduction and Sustainable Business Practices; A conceptual approach

An excellent reputation earned by initiating and practicing sustainable business practices has additional benefits, of which are reducing environmental incidents and an improvement in operational efficiency as this has the potential to help firms improve on productivity and bring down operating costs. Taken further, with ever-increasing socially and environmentally-conscious investors and the public alike, this act of natural resources management could have a significant implication on market value and income of the practicing firms.

The above proposition has been supported by sustainable business practices literature that is continuously conversing and deliberating upon the impact of efficient resource d

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
New Approach for Solving Multi – Objective Problems

  There are many researches deals with constructing an efficient solutions for real problem having Multi - objective confronted with each others. In this paper we construct a decision for Multi – objectives based on building a mathematical model formulating a unique objective function by combining the confronted objectives functions. Also we are presented some theories concerning this problem. Areal application problem has been presented to show the efficiency of the performance of our model and the method. Finally we obtained some results by randomly generating some problems.

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Publication Date
Tue Jul 01 2008
Journal Name
Journal Of Educational And Psychological Researches
أثر أسلوب المناقشة في التوصل الى الدلالة الأدبية

تعد اللغة العربية العامة من المواد التي تدرسها الطالبات في الصف الأول في كل أقسام كلية التربية للبنات، وقد لاحظ الباحث إن الطالبات يفتقرن الى التعرف الى معاني كثير من الكلمات التي ترد في المقطوعات الأدبية الشعرية منها والنثرية التي يقدمها أستاذ المادة، وبما إن وقت المحاضرة محدود فأنه لا يسمح بالتعرف الى أفكار الطالبات حول معاني هذه الكلمات وقد يضطر الأستاذ أخيرا الى تقديم المعاني جاهزة للطالبات من اجل

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور محاسبة التكاليف في إبلاغ الإدارة بتكاليف الجودة

Due to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.

        The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The influence of human resources Accounting on cost reduction

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

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