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Proposition Framework to Application Kaizen Cost Technique of to realization Target Pricing: Practical Study in the Al-Muthanna Cement Company
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The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordination between production management and other managements and levels.

      The kaizen cost technique (k.c) is consider one of modern productive systems that have entered production techniques at the end of the twentieth century , this technique is reflected on the accounting process because it is used as the main tool to reduce the costs of products with keeping the quality of the products.

Depending on this system is not impossible but it may be difficult in the beginning due to not providing of availability requirements and the requirements applied.

Based on which enjoys the advantages of this is important for companies has called on the need to study the possibility of its application in public companies that apply the accounting system standardized by choosing one of these companies as a sample to find a company cement AL-Muthanna.

  Divided into three section to this study , reviewed the first section the theory side for the kaizen costing while the second section dealt with the practical side , the study included financial and costing statements showing the impact of this approach is compared with the traditional method and three section it is including conclusions and recommendation that is conduct this study .

   The finding of this study to the possibility of application of local companies for that technique and then built on the basis of the study's recommendation that all local companies with the potential application of this technique because of its advantages and benefits of achieving the objectives of those companies to reduce the cost of their products and increase the level of performance

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Compared Some Estimators Ordinary Ridge Regression And Bayesian Ridge Regression With Practical Application
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Maulticollinearity is a problem that always occurs when two or more predictor variables are correlated with each other. consist of the breach of one basic assumptions of the ordinary least squares method with biased estimates results, There are several methods which are proposed to handle this problem including the  method To address a problem  and  method To address a problem , In this research a comparisons are employed between the biased   method and unbiased   method with Bayesian   using Gamma distribution  method  addition to Ordinary Least Square metho

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Crossref
Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
STUDY THE CHARACATERISTIC OF SOILS TO DETERMINE SOME TYPES OF LANDS DEGRADATION FOR MAHMUDIYA DISTRICT
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This study comprised three traverses extending parallel through the Northern, Central and Southern Mahmudiya districts, and perpendicular to the course of the Euphrates River. They were identified to collect (15) soil samples and some water samples as distributed within the land cover classes of the study area. Those classes were determined by visual interpretation and supervised classification for Landsat (TM) images obtained in August/2007. The digital classification was based on Maximum Likelihood method using six spectral bands excluding the thermal band. Chemical and physical laboratory analysis for the soil characteristics was performed to determine the types of land degradation in the study area.
The results showed that the hig

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Publication Date
Thu Jan 05 2023
Journal Name
Mathematical Theory And Modeling
(Tc) Technique for Finding Optimal Solution To Transportation Problem
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Given the importance of increasing economic openness transport companies’ face various issues arising at present time, this required importing different types of goods with different means of transport. Therefore, these companies pay great attention to reducing total costs of transporting commodities by using numbers means of transport methods from their sources to the destinations. The majority of private companies do not acquire the knowledge of using operations research methods, especially transport models, through which the total costs can be reduced, resulting in the importance and need to solve such a problem. This research presents a proposed method for the sum of Total Costs (Tc) of rows and columns, in order to arrive at the init

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Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Recycling waste toys to accessories suggested uniform for educational units in kindergarten stages
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This research considers the preservation of environment through recycling old toys. This is achieved by transforming the old toys into educational clothing accessories for kindergarten stages. The research methodology adapts both descriptive and applied approaches. The research questionnaire targeted a sample of 35 teachers to collect information about the waste toys in kindergarten. Also, another sample of 30 teachers and mothers were targeted to measure the suitability of the clothing designs for the early childhood stages. The results shows that both teachers and mothers were well satisfied with clothing accessories designed with the toys waste. This concept contributes to limiting the pollution caused by toys and could save time, eff

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Crossref
Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
The image of the Islamic Republic of Iran in the independent Iraqi press: An analytical study of the Al—Zaman, Al-Dustour, and Al-Mada newspapers
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Through this descriptive study of the image of the Islamic Republic of Iran in the independent Iraqi press, the researcher relies on surveys, content analysis, and observation tools. The research community selected was the Iraqi independent press, represented by the Al-Zaman, Al-Dustour, and Al-Mada newspapers. The researcher adopts the comprehensive inventory method for newspaper issues produced between October 2019 and January 2020.

The results of this study show that Iran's interference in Iraq's internal affairs was one of the most prominent components of the picture that independent Iraqi newspapers seek to paint about the Islamic Republic of Iran.

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Crossref
Publication Date
Tue Dec 26 2017
Journal Name
Al-khwarizmi Engineering Journal
FPGA Realization of Two-Dimensional Wavelet and Wavelet Packet Transform
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The Field Programmable Gate Array (FPGA) approach is the most recent category, which takes the place in the implementation of most of the Digital Signal Processing (DSP) applications. It had proved the capability to handle such problems and supports all the necessary needs like scalability, speed, size, cost, and efficiency.

In this paper a new proposed circuit design is implemented for the evaluation of the coefficients of the two-dimensional Wavelet Transform (WT) and Wavelet Packet Transform (WPT) using FPGA is provided.

In this implementation the evaluations of the WT & WPT coefficients are depending upon filter tree decomposition using the 2-D discrete convolution algorithm. This implementation w

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Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Agricult.
FORECASTING THE EXCHANGE RATES OF THE US DOLLAR AGAINST THE IRAQI DINAR USING THE BOX-JENKINS METHODOLOGY IN TIME SERIES WITH PRACTICAL APPLICATION
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The goal of the study is to discover the best model for forecasting the exchange rate of the US dollar against the Iraqi dinar by analyzing time series using the Box Jenkis approach, which is one of the most significant subjects in the statistical sciences employed in the analysis. The exchange rate of the dollar is considered one of the most important determinants of the relative level of the health of the country's economy. It is considered the most watched, analyzed and manipulated measure by the government. There are factors affecting in determining the exchange rate, the most important of which are the amount of money, interest rate and local inflation global balance of payments. The data for the research that represents the exchange r

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Scopus
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Knowledge Management in Saudi Universities Applied study in Shaqra University
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  This research aims  to know the reality of  implementation of  Knowledge Management in Saudi Universities Applied  in Shaqra University and to study the difficults whish encountered in applying the Knowledge Management approach.

The study investigated the university staff  in Shaqra, Thadig, and Huraymila branches,  using a questionnaire designed by the researcher to collect the data, sample of (260) members was used, applying the descriptive analytical approach to test the hypothesis by using (SPSS) program.

The study revealed that the first four zero hypothesis are rejected because there is medium approval of the university members on the fo

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Crossref
Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Quranic Words Referring to Lies A Media Study
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This research aims to invest qur›anic words referring to lie in media language. The researcher has chosen a set of qur›anic words functioning as «lie».
It is an attempt to review the media language which is used to make use of repetition of terms and templated which make it weak and ineffective language. The use of qur›anic texts and terms according to the semantic field for each topic will give this media language an opportunity for growth, development and stability.
This researcher identifies a number of words to study them in the light of their lexical meaning using the Dictionary of Language Standards by Ibn Fares as it focuses on the general meaning of the root language. He also uses the Dictionary of the Basis of Rhe

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Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Implementation gap of Operational requirement according to the international standard (ISO 9001:2015) in the National Insurance Company : Applied research.
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The aim of the research is to diagnose and analyze the gap between the actual reality and the application of the eighth requirement (operation) in the National Insurance Company in accordance with the international standard specification for the quality management system (ISO 9001:2015), which is related to the planning, implementation and control of operations, which would raise the level of performance of employees and be reflected in the provision of An appropriate service for the faithful, as the reality of the condition of the requirement was studied by identifying the strengths and weaknesses of the system to diagnose the gap and find ways to address it. A workshop was held with company officials, through which questions were raise

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