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دور الهندسة المتزامنة في تحسين التكلفة
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يهدف البحث الى دراسة وتحليل الهندسة المتزامنة (CE) وتحسين التكلفة(CO)، واستعمال مخرجات الهندسة المتزامنة كمدخلات لتحسين التكلفة، وبيان دور الهندسة المتزامنة في تحسين جودة المنتوج، وتحقيق وفورات في وقت التصميم والتصنيع والتجميع وتخفيض التكاليف، فضلاً عن توظيف بعض النماذج لتحديد مقدار الوفورات في الوقت ومنها نموذج(Lexmark) ونموذج (Pert) لتحديد الوفورات في وقت التصميم وقت لتصنيع والتجميع.      ولتحقيق اهداف  البحث تم اختيار الشركة العامة للصناعات الكهربائية والكترونية \معمل محرك المبردة وبالتحديد محرك   حصان الواقعة في بغداد محلاً للبحث، اذ تم تطبيق تقنية الهندسة المتزامنة في الشركة عينه البحث بالشكل الذي يلائم البيئة التي تعيشها الشركة من اجل تحسين تكاليفها من خلال تحسين الجودة وتخفيض الوقت وكلفة اقل . وقد توصل الباحث الى مجموعة من الاستنتاجات والتوصيات ومن أبرز الاستنتاجات ما يأتي: تعد تقنية الهندسة المتزامنة من التقنيات الأكثر ملائمة لبيئة الاعمال وما رافقتها من تغيرات سريعة وما لها من أهمية لعينة البحث، ان العمل وفق الهندسة المتزامنة (الوضع المقترح) يجعلها على أساس التعاون الجماعي والمتزامن، ويتم تطوير المنتجات بصورة أسرع عن طريق الأداء المتزامن لعمليات تطوير المنتج ولاسيما تصميم المنتج والعملية. إما أهم التوصيات ما يأتي: يتعين على الوحدات الاقتصادية الاهتمام بالتقنيات الكلفوية والإدارية ونها تقنية الهندسة المتزامنة لأنها أداة هامة لتحسين وتطوير المنتجات القائمة والجديدة. على الوحدات الاقتصادية الاهتمام بالزبون باعتباره مصدر قوة للوحدة الاقتصادية، من خلال اشراك الزبائن في عملية تصميم وتطوير المنتجات بالشكل الذي يلائم رغباتهم، واجراء دراسات وبحوث ميدانية في السوق للتعرف على حاجاتهم ورغباتهم. ضرورة الاهتمام بالتصميم للتكلفة (DTC) من اجل جعل المنتجات قريبة من الزبائن، أي من خلال التصميم جعل المنتجات قابلة للشراء وعلى فريق التصميم مراعاة القدر المقبول من الجودة

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Classical and Statistical Optimization of Medium Composition for Promoting Prodigiosin Produced by Local Isolate of Serratia Marcescens
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Prodigiosin is a ‘natural red pigment produced by Serratia marcescens which exhibits immunosuppressive and anticancer properties in addition to antimicrobial activities. This work presents an attempt to maximize the production of prodigiosin by two different strategies: one factor at time (OFAT) and statistical optimization. The result of OFAT revealed that sucrose and peptone were the best carbon and nitrogen sources for pigment production with concentration of prodigiosin of about 135 mg/ L. This value was increased to 331.6mg/ L with an optimized ratio of C/N (60:40) and reached 356.8 with pH 6 and 2% inoculum size at end of classical optimization. Statistical experimental design based on Response surface methodology was co

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Environmental Engineering And Science
Fenton-like degradation of direct blue dye using green synthesised Fe/Cu bimetallic nanoparticles
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This study relates to synthesis of bentonite-supported iron/copper nanoparticles through the biosynthesis method using eucalyptus plant leaf extract, which were then named E-Fe/Cu@B-NPs. The synthesised E-Fe/Cu@B-NPs were examined by a set of experiments involving a heterogeneous Fenton-like process that removed direct blue 15 (DB15) dye from wastewater. The resultant E-Fe/Cu@B-NPs were characterised by scanning electron microscopy, Brunauer–Emmet–Teller analysis, zeta potential analysis, Fourier transform infrared spectroscopy and atomic force microscopy. The operating parameters in batch experiments were optimised using Box–Behnken design. These parameters were pH, hydrogen peroxide (H2O2

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Publication Date
Sun Dec 14 2014
Journal Name
Al-khwarizmi Engineering Journal
Determination of Optimum Welding Parameters for FSW AA2024-T351
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Abstract

Friction stir welding is a relatively new joining process, which involves the joining of metals without fusion or filler materials. In this study, the effect of welding parameters on the mechanical properties of aluminum alloys AA2024-T351 joints produced by FSW was investigated.

Different ranges of welding parameters, as input factors, such as welding speed (6 - 34 mm/min) and rotational speed (725 - 1235 rpm) were used to obtain their influences on the main responses, in terms of elongation, tensile strength, and maximum bending force. Experimental measurements of main responses were taken and analyzed using DESIGN EXPERT 8 experimental design software which was used to develop t

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Path Planning of an autonomous Mobile Robot using Swarm Based Optimization Techniques
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This paper presents a meta-heuristic swarm based optimization technique for solving robot path planning. The natural activities of actual ants inspire which named Ant Colony Optimization. (ACO) has been proposed in this work to find the shortest and safest path for a mobile robot in different static environments with different complexities. A nonzero size for the mobile robot has been considered in the project by taking a tolerance around the obstacle to account for the actual size of the mobile robot. A new concept was added to standard Ant Colony Optimization (ACO) for further modifications. Simulations results, which carried out using MATLAB 2015(a) environment, prove that the suggested algorithm outperforms the standard version of AC

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Publication Date
Tue Feb 28 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of Using Concentrator Solar Energy Technologies in Anbar Province
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The aim of the research is a techno-economic analysis of the use of concentrated solar energy technologies in the Iraqi city, considering the concentrated solar energy technology is a renewable energy technology that derives its resources from the sun and is replenished at a rate that exceeds its use. It is also inexhaustible and environmentally friendly energy from its environmental footprint, unlike traditional fossil energy which produces greenhouse gases and a major cause of global warming.

This research measures the costs of concentrated solar energy technology to Reduce the effects caused by other energies and work to fill part of the shortfall in the total electricity production, even at a specific percentage, in preparati

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization the costs of agricultural Activities under the use of genetic engineering: An applied research in ministry of agriculture - The directorate of inspection & certification of seeds
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The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activity- Based Costing technology and its role in Cost Guidance: An Applied Study at the General Company for Textile and Leather Industries - Leather plant - Factory No. (7)
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Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

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Publication Date
Sat May 08 2021
Journal Name
Social Science And Humanities Journal
The impact of accounting for material flow costs in reducing costs: Exploratory study
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Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce

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Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment.
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The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
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This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

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