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.
Many condensed polymers [A1-A7] were prepared via reaction of (Ethylenediaminetetraacetic acid = EDTA), with different prepared imide-diamines by modification [ modification of amino acids and antibiotics (B1- B7)] Imide-diamines were prepared by chlorination of L-amino acids such as [ L-Histidine, L-Alanine, L-Valine, L-Glycine and L-Aspargine ] or selected antibiotics such as [Cephallixine monohydrate and Amoxilline ] with thionyl chloride at 0°C, then reacted with ammonia to obtain imidediamines [B1-B7] . The physical properties of all prepared condensed polymers [A1-A7], new prepared diamines [B1-B7] were studied and characterized by FT -IR spectroscope to certify the structural formulas. The thermal analysis (TGA, DTA) were studied, a
... Show MoreThe Hubble telescope is characterized by the accuracy of the image formed in it, as a result of the fact that the surrounding environment is free of optical pollutants. Such as atmospheric gases and dust, in addition to light pollution emanating from industrial and natural light sources on the earth's surface. The Hubble telescope has a relatively large objective lens that provides appropriate light to enter the telescope to get a good image. Because of the nature of astronomical observation, which requires sufficient light intensity emanating from celestial objects (galaxies, stars, planets, etc.). The Hubble telescope is classified as type of the Cassegrain reflecting telescopes, which gives it the advantage of eliminating chromat
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This paper describes the transport of Alkaloids through Rotating Discs Contactor (RDC) using n-decane as a liquid membrane. The transport of Pelletierine Alkaloid from a source phase through bulk liquid membrane to the receiving phase has been investigated. The general behaviour of Pertraction process indicates that% Extraction of pelletierine Alkaloid increased with increase in the number of stages and the agitation speed but high agitation speed was not favoured due to the increased risk of droplet formation during the operation. The pH of source and receiving phases were also investigated. The effect of organic solvent membrane on the extraction of Pelletierine was evaluated using ndecane, n-hexane and methyl cyclohexane. The results sho
... Show MoreIn this paper, the memorization capability of a multilayer interpolative neural network is exploited to estimate a mobile position based on three angles of arrival. The neural network is trained with ideal angles-position patterns distributed uniformly throughout the region. This approach is compared with two other analytical methods, the average-position method which relies on finding the average position of the vertices of the uncertainty triangular region and the optimal position method which relies on finding the nearest ideal angles-position pattern to the measured angles. Simulation results based on estimations of the mobile position of particles moving along a nonlinear path show that the interpolative neural network approach outperf
... Show MoreThe use of blended cement in concrete provides economic, energy savings, and ecological benefits, and also provides. Improvement in the properties of materials incorporating blended cements. The major aim of this investigation is to develop blended cement technology using grinded local rocks . The research includes information on constituent materials, manufacturing processes and performance characteristics of blended cements made with replacement (10 and 20) % of grinded local rocks (limestone, quartzite and porcelinite) from cement. The main conclusion of this study was that all types of manufactured blended cement conformed to the specification according to ASTM C595-12 (chemical and physical requirements). The percentage of the compress
... Show MoreThe numerical analysis was conducted to studying the influence of length to diameter ratio (L/D) on the behavior of the soil treated with sand columns treated with 8% sodium silicate for both floating and end bearing type by using finite element method (Plaxis 3D Foundation ) for isolated foundation of real dimensions. The analysis’s study indicate that in the floating type the best improvement ratio was achieved at (L/D=8) when using columns with a diameter of (0.5, 0.7), but when using columns with a diameter of 0.3 m, it was noticed that the bearing improvement ratio increases with increasing (L/d). While the results of the analysis for end bearing type show that the higher improvement ratio was achieved at (L/D=4) when using columns w
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This work deals with thermal cracking of three samples of extract lubricating oil produced as a by-product from furfural extraction process of lubricating oil base stock in AL-Dura refinery. The thermal cracking processes were carried out at a temperature range of 325-400 ºC and atmospheric pressure by batch laboratory reactor. The distillation of cracking liquid products was achieved by general ASTM distillation (ASTM D -86) for separation of gasoline fraction up to 220 ºC from light cycle oil fraction above 220 ºC. The comparison between the conversions at different operating conditions of thermal cracking processes indicates that a high conversion was obtained at 375°C, according to gasoline production. According to gasoline produ
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Objective(s): Assess the effectiveness of osteoporosis prevention instruction program on nursing college students’
knowledge at Baghdad University.
Methodology: A quasi-experimental design was used to assess the effectiveness of osteoporosis prevention
instruction program on nursing college students at University of Baghdad from April 2011 to September 2011. A
random sample consisted of (40) females students from first year of Nursing College \ Baghdad University. The data
was collected by using constructed questionnaire, which consists of three parts. Part one: consists of demographic
information and health characteristics .Part two: consists of students’ daily life behaviors which include, dietary
behaviors, an