The kaizen is considered as one of the most important modern techniques which has been adopted by various economics entities especially manufacturing firms and its beginnings return to the middle of the earlier century that has been used by companies like Toshiba, Matsushita Electric, and Toyota. Which realized that these modern techniques would make a total change in the competitive environment and started qualifying and its staff in such away that enables them to go along with this unique environment. The continuous improvement (Kaizen) depends on the small continuous improvements in the product and the production operations during the production stage. Consequently, the research problem is represented in the improperly of the budgeting estimations for the performance evaluation unless these estimations are adjusted by the expected changes in costs as a result for the kaizen technique usage which becomes indispensable today for competition. So, this research aims at studying and analyzing the modern approaches in the budgeting preparation in the contemporary competitive environment. Also, the study of modern techniques have been used in reducing costs for products and serving the economical entities for facing the strong competition in the market. Besides, showing the expected effects for using the modern techniques for reducing costs on the budgeting estimations and its reflection on the control and performance evaluation. To achieve this purpose, the research has been divided into four main branches. The first is devoted to the research methodology. The second deals with the concept and the nature of kaizen. The study of the activity of the budgeting as advice for control and performance evaluation in the continuous improvement have been dealt with in the third branch. The forth one has been devoted for the most important conclusions and the recommendations.
Purpose: Providing practical knowledge of the requirements of a detailed feasibility study for selecting the investment project.
Findings: Directing the private sector towards investing in productive projects - the pre-cast reinforced concrete project - as it achieves a financial return as well as providing Providing foreign currencies by reducing imports and exploiting available natural resources
Practical implications: The importance of a detailed feasibility study to determining whether the project can be implemented or not.
The precast concrete method is one of the best modern c
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The aim object of research is to show the computerized services library of Salahaldeen University in Erbil city in Iraq, so the research treatment all side of library such as building, location ,staff ,finance, resource collection and services ,we refer to. problem which face library such as administration and finance through the using Of case study method, reference source ,meeting , online comment and data record .The study focus develop in library departments, users services, management ,staff, the resource collection, building and location.
The study ending with many results and recommendation to develop the library services by using modern Information system to all users inside and outside the university and link them with other
In this paper, experimental study has been done for temperature distribution in space conditioned with Ventilation Hollow Core Slab (TermoDeck) system. The experiments were carried out on a model room with dimensions of (1m 1.2m 1m) that was built according to a suitable scale factor of (1/4). The temperature distributions was measured by 59 thermocouples fixed in several locations in the test room. Two cases were considered in this work, the first one during unoccupied period at night time (without external load) and the other at day period with external load of 800W/m2 according to solar heat gain calculations during summer season in Iraq. All results confirm the use of TermoDeck system for ventilation and cooling/heat
... Show MoreFrequently, load associated mode of failure, rutting and fatigue, are the main failure types found in some newly constructed roads within Baghdad, the capital of Iraq, and some suburban areas. The use of excessive amount of natural sand in asphalt concrete mixes which is attractive to local contractors could be one of the possible causes to the lack of strength properties of the mixes resulting in frustration in the pavement performance. In this study, the performance properties of asphalt concrete mixes with two natural sand types, desert and river sands, were evaluated. Moreover, five replacement rates of 0, 25, 50, 75, and 100% by weight of the fine aggregate finer than 4.75 were used. The performance properties including moisture susc
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The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.
The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu
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The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene
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Abstract
The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the
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Centric study on the interest of the Directorate General of Training and Development / Ministry of Electricity to consolidate the concept of process and enhancement of knowledge in the areas of organizational change، it reached a sample of the study (44) people who are highly heads of departments، technicians and administrators in different sections of the Directorate and by using the correlation coefficient (Spearman) & coefficient of simple regression been tested correlations between variables and the impact of the study، as has been reached to integrate the role of cognitive processes with the areas of organizational change and relationships that were significant at the level of overall dimensions and subsidiary organs.
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Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. Angiogenesis thus plays a pivotal role in skeletal development and bone fracture repair. The role of angiogenic and osteogenic factors in the adaptive response and interaction of osteoblasts and endothelial cells during the multi step process of bone development and repair will be highlighted in this study. This study aimed to identify the role of local exogenous vascular endothelial growth factor in bone healing and to analyze the expression of VEGF by immunohistochemistry in created bone defect af
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