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Value engineering and process re-engineering and their role in reducing costs
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تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد مفهوماً جديداً هو (الانتاج من اليد الى الفم)، وان مفاهيم الكلفة والتسعير تخلخلت وتقادمت بظهور فلسفة سوق المنافسة الحرة والعولمة، واصبح الزبون هو القاسم المشترك والاساس لنجاح كل المؤسسات او فشلها فإذا لم يرض الزبون بمنتج ما بسبب تغير اذواقه او ميله الاستهلاكي فلا فائدة من انتاج البضاعة حتى لو كانت بأساليب مثالية. وقد كان للتطورات التكنولوجية اثر كبير في السلع والمنتجات فظهور منتجات جديدة في السوق يؤدي الى تزايد الطلب على سلعة معينة، وتخفيض الطلب على سلعة اخرى. ولذلك فقد ظهرت مسألة خطيرة في هذا المجال وهي الاندثار بالتقادم او ما يسمى بالاندثار التقني. فالقفزة النوعية تتمثل في ان هذا الاندثار يؤدي الى صرف مبالغ هائلة في موضوع البحث والتطوير لغرض تصميم منتجات جديدة تساير اذواق المستهلكين، اذ اصبحت السلع تتقادم شهرياً او خلال مدد قصيرة.

ان الاساليب الادارية الحديثة دائماً تسعى للحاق بعجلة التقدم العلمي، فأوجدت نظريات ومفاهيم تتلاءم مع هذا التطور وكان لزاماًَ على المحاسبة- وخاصة محاسبة التكاليف والمحاسبة الادارية- تأطير هذه النظريات بما يخدم اهدافها.

ومن هنا جاءت مفاهيم هندسة القيمة وإعادة هندسة العمليات بوصفها احد ابرز الاساليب الادارية والتقنية الحديثة الملائمة لمواكبة التقدم العلمي والتغيرات في بيئة الاعمال لتحقيق الهدف الرئيس الذي تسعى اليه المؤسسات اليوم وهو تلبية متطلبات ورغبات الزبون من خلال تحقيق هدفي: تخفيض كلفة المنتج وتحسين قيمته لنيل رضاه، وهو المقياس الأساس لنجاح المؤسسات، ولذلك فإن هذا البحث يسعى الى بيان اهمية ودور الاسلوبين موضوعي البحث في تحقيق عوامل النجاح الأساسية للمنافسة حيث تعد هندسة القيمة اسلوباً مختلفاً في معالجتها للتكاليف المرتفعة للمنتج بتركيزها على تجزئة المنتج على وظائف ومكونات، ودراستها وتحليلها. اما أسلوب إعادة هندسة العمليات فركز على حاجة المنشآت الى تغيير عملياتها وانشطتها.

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Publication Date
Sun Nov 01 2020
Journal Name
Systematic Reviews In Pharmacy
Recent Development In Oxine Complexes And Their Medical Application: A Review.
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This review is concluded of 8-Hydroxyquinline (8HQ) compound and derivatives which has a very significant interests with a strong fluorescence , furthermore the relationship between divalent metal ions and characteristic of chelating . In the same way coordinated features have increase of its organic action and inorganic behavior by giving many samples of compounds which are a good chelating agents ligands with more capable of forming very stable complexes.Therefore, the role of (8HQ) is not limited on complexes only but its applications in different fields so this review will focus on demonstration preparation methods and properties of (8HQ) derivatives with their complexes and applications, hopefully that we will cover a part of scientifi

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Lean Accounting in Simplifying and Modifying Financial Reports (Focus on Value Stream): A practical Study in AL- Hayat Soft Drinks and Mineral Water Company
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With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Interval value fuzzy hyper AT-algebras
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Abstract<p>The aim of this work is to a connection between two concepts which are an interval value fuzzy set and a hyper AT-algebra. Also, some properties of these concepts are found. The notions of IVF hyper AT-subalgebras, IVF hyper ideals and IVF hyper AT-ideals are defined. Then IVF (weak, strong) hyper ideals and IVF (weak, strong) hyper AT-ideals are discussed. After that, some relations among these ideals are presented and some interesting theorems are proved.</p>
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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Video effect on Youths Value
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The Video effect on Youths Value

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Publication Date
Wed Sep 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reducing the evaporation of stored Iraqi crude oil
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In order to reduce the losses due to evaporation in the stored crude oil and minimizing the decrease in °API many affecting parameters were studied (i.e. Different storage system, namely batch system with different types of storage tanks under different temperatures and:or different pressures). Continuous circulation storage system was also studied. It was found that increasing pressure of the inert gas from 1 bar to 8 bar over the surface of the crude oil will decrease the percentage losses due to evaporation by (0.016%) and decrease the change of °API by (0.9) during 96 hours storage time. Similarly using covering by surfactant (potassium oleate) or using polymer (polyurethane foam) decreases the percentage evaporation losses compare

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Reducing Lost Circulation Problem by Using Rice Material
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Drilling fluid loss during drilling operation is undesirable, expensive and potentially hazardous problem.

    Nasiriyah oil field is one of the Iraqi oil field that suffer from lost circulation problem. It is known that Dammam, um-Radoma, Tayarat, Shiranish and Hartha are the detecting layers of loss circulation problem. Different type of loss circulation materials (LCMs) ranging from granular, flakes and fibrous were used previously to treat this problem.  

    This study presents the application of rice as a lost circulation material that used to mitigate and stop the loss problem when partial or total losses occurred.

     The experim

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Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Reducing water stress on apricot saplings cv. Zanjelly
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
THE EFFECT OF CHEMICAL AND BIOLOGICAL TREATMENTS ON IMPROVING THE NUTRITIVE VALUE OF CORN COBS AND WILD REED
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This study was conducted in Animal Resources Department , College of Agriculture to estimate the effect of chemical and biological treatments to improve the nutritive value of poor quality roughages ( corn cobs and wild reed ) . The feeds were treated chemically with 4% NaoH solution ,whereas Aspergillus niger was used to ferment corn cobs and wild reed samples . The chemical analysis showed that protein percentages of corn cobs and wild reed was increased significantly (P<0.05) from 6.05% to 10.51% and 17.70% and from 3.10 %to 6.50% and 9.96% for both chemical and biological treatments respectively. The crude fiber percentages decreased significantly (P<0.05) from 29.19% and 26.10% to 23.60% and 20.10% for chemical treatment and was 20

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Electonic management   And its role in the development of the Zakat Foundation
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The world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.

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Publication Date
Sat Jan 01 2022
Journal Name
Ibero-american Journal Of Exercise And Sports psychology
THE EFFECT OF HIIT EXERCISES ON SOME PHYSIOLOGICAL AND PHYSICAL INDICATORS IN REDUCING COMPETITION ANXIETY AND PERFORMANCE OF SOME OFFENSE SKILLS FOR YOUNG BADMINTON ATHLETES
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The research aimed to use HIIT exercises, and to know the effect of HIIT exercises on some physiological and physical indicators of the young badminton players, and to identify the degree of competition anxiety and the performance of some offense skills among the young badminton players. The research community (the young badminton players), the research sample and its selection method (the research sample was chosen by the intentional method (8) badminton player from the Athwari Club), the scientific method (the experimental method with pre and post tests), measurement tools: physiological tests (high and low blood pressure) , pulse, and physical exams (explosive force of arms and legs) and the offense skills and the scale of competit

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