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.
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Focused research aims to provide a framework cognitive analytical nature of real estate investments and how they evaluated in the light of the assessment tools of modern theory of real options, and the possibility to rely on that theory in the detection of the true value of projects, real estate investments that would maximize the value of the investment decision taken, and the analysis of those projects that arise in the real estate markets and environments is the organization, which she was to make sure cases and high-risk, compared with entrances techniques, discounted cash flow (net present value). Based on the assumption lies in the possibility of the application of the implic
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The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan
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في العقود الملزمة للجانبين اذا لم ينفذ احد المتعاقدين التزامه تنفيذا كليا فانه يجوز للمتعاقد الاخر ان يطلب من المحكمة فسخ العقد فسخا كليا ، الا انه قد يقتصر عدم التنفيذ على جزء من التزامه فعندئذ يثار التساؤل الاتي: هل يمكن فسخ العقد فسخا جزئيا ؟ الملاحظ ان هنالك خلافا فقهيا وقضائيا كبيرا حول جواز الفسخ الجزئي ، فالبعض يجيز الحكم بالفسخ الجزئي ، والبعض الاخر لا يجيز الحكم بالفسخ الجزئي، وقد انتهينا الى القول بع
... Show MoreWireless control networks (WCNs), based on distributed control systems of wireless sensor and actuator networks, integrate four technologies: control, computer network and wireless communications. Electrostatic precipitator (ESP) in cement plants reduces the emissions from rotary kiln by 99.8% approximately. It is an important thing to change the existing systems (wireline) to wireless because of dusty and hazardous environments. In this paper, we designed a wireless control system for ESP using Truetime 2 beta 6 simulator, depending on the mathematical model that have been built using identification toolbox of Matlab v7.1.1. We also study the effect ofusing wireless network on performance and stability of the closed l
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The research addresses the role of the digital economy in the growth of the Iraqi economy during the period from 2010 to 2022. The research is based on the hypothesis that the digital economy has become one of the primary growth drivers worldwide and has a close relationship with economic development. Therefore, the digital transformation in Iraq can accelerate bridging developmental gaps with other countries.
It has become evident that the Iraqi economy suffers from structural imbalances for various reasons, hindering economic growth. These reasons include political and economic factors, as well as the absence of a well-thought-out policy to promote the agricultural sector, which is considered one of the fundamental sectors capa
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Security reflects a permanent and complex movement that complies with international and societal needs and developments in all its dimensions, interactions and levels. To constitute a universal demand for all States, communities and individuals. The question of security is one of the most important motivations and motivations that govern the behavior, and even the objectives of those societies and States. These groups or individuals have always sought to avoid fear and harm, and to provide stability, safety and security. In the light of this, security studies have been among the important fields of study in the field of international and strategic relations. The field witnessed many theoretical efforts, from the traditional perspective,
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The research aims to identify the impact of managing performance's employees in building intellectual capital, Because employing the practice of managing the performance of employees may acquire familiar skills to improve their performance and reflect on the construction of intellectual capital in the surveyed area, Especially that the independent dimension represented by the management of the performance of employees is one of the important topics that has received attention in the world of management in general and human resource management in particular. While the adopted dimension was represented by Intellectual capital in the important practice of human resource management in the increasing of their knowledge, to
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Background: Dyslipidemia is defined as an abnormally high level of various lipids in the blood. It is considered a major risk for atherosclerosis and coronary artery disease. Genetic susceptibility can have a significant influence on the development and progression of dyslipidemia. ApoB-100 R3500Q mutation and ApoE variants are among those genetic risks for dyslipidemia. This study aims to assess the possible contribution of ApoB and ApoE variants on lipid profile among a group of early-onset ischemic heart disease (IHD) patients in comparison to a group of controls. Methods: Forty patients with dyslipidemia and early-onset IHD without chronic conditions likely to cause derangement of lipid levels were recruited to this case-control study
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Agricultural production, food security and safety, public health animal welfare, access to markets and alleviation of rural poverty have been achieved by controlling on veterinary services to prevent animal disease. World organization for animal health guidelines focus on controlling of animal disease which depends on good governance and veterinary services quality. The aim of veterinary services is controlling and preventing animal disease some of other aspects; it's responsibility of early detection, rapid response to outbreaks of emerging or re-emerging animal disease, optimizing quality and effectiveness of disease
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