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.
The research started from the basic objective of tracking the reality of organizational excellence in educational organizations on the basis of practical application. The research in its methodology was based on the examination of organizational excellence in the way of evaluating institutional performance. Tikrit University was selected as a case study to study the reality of application to the dimensions of organizational excellence in it, The results of the analysis for ten periods during the year and month. For the accuracy of the test and its averages, it was preferable to use the T test to determine the significance of the results compared to the basic criteria.
The research found that there is an o
... Show MoreThe research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:
- The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am
It is no secret that the prophets speech is of great importance, as the second source of Islamic legislation after the Holy Quran, and as such we must reserve and verify the authenticity of the novel and the narrators seizure, and all the conditions laid down by the scholars.
The subject of our research here concerns part of this verification, which is the unknown, the subject of the unknown hadith is considered a matter of great interest by the modernists because it relates to the validity of the novel and the narrators, and the methods of the modernists varied in terms of the reasons for this weakness, the fool never entertained them by the reckless narrative.
I chose the subject of my research the types of Mahjail and
... Show MoreWith the increase in competition between insurance companies in addition to the increasing numbers in the number of insurance companies, whose number decreased to (32) private companies until the end of the year (2020). The blue ocean at the level and its effects on increasing the market share. Therefore, the two researchers tested the hypothesis and the research concluded that there is a relationship A .Also the researcher put some recommendations the most prominent is that the invention is considered one of the successful strategies an d the company has to encourage the employees according to inventive thoughts
To observe the effect of media of the internal pressure on the equivalent stress distribution in the tube, an experimental study is done by constructing a testing rig to apply the hydraulic pressure and three dies are manufactured with different bulging configurations (square, cosine, and conical). In the other part, ANSYS APDL is generated to analyze the bulging process with hydraulic and rubber (natural and industrial) media. It was found that when the media is a rubber, the stress is decreased about 9.068% in case of cosine die and 5.4439% in case of conical die and 2.8544% in case of square die. So, it can be concluded that the internal pressure in the rubber media is much better than in hydraulic media. Also, the force needed for fo
... Show MoreThis research aims to identify and measure the role of TQM in the process of developing the financial performance of Diyala State Company and show the reality and obstacles, after applying the company's management to the requirements of ISO 9001: 2008 and compare it with its performance before applying this standard, The researcher measured the financial performance by conducting financial analysis of the financial statements and conducting a number of interviews at the company's headquarters, Diyala State Company (one of the Iraqi Ministry of Industry and Minerals formations) was sele
... Show MorePurpose: To determine the impact of service encounter in stimulating voluntary customer behaviors.
- Approach / methodology: It was selected a sample of customers Bank Iraqi Trade (TBI) was (105) individual, using a questionnaire designed in the light of previous studies, was drafted scale and tested in the light of a group of statistical methods developed (reliability coefficient, reliability coefficient composite, convergence). Then test hypotheses through structural equation modeling.
- Results: The behaviors and characteristics of the service provider in effect urged bank customers to perform voluntary extra, as the service environment service encounter
Abstract
This study was to demonstrate the role-use planning scientific methods is disabled and little used in the planning and follow-up construction of vital projects in the province of Baghdad, including network planning methods, in order to find the optimal time to finish the project in light of the resources available and the budget set for it, in the current research has been used the most prominent network planning methods and two stylistic (CPM / PERT), was the application of the critical path method on standard-design school project (traditional) to draw Action Network according to confirmed times for the activities of the project and account his Crashing time , It was Pert technique applied to the project hemato
... Show MoreThe security of information represent the available protection of information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential and controlling basis to protect individuals and companies from the damages. To insure the security and confidentiality of information there are delicate, proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR
... Show MoreThe aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Depart
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