Preferred Language
Articles
/
jpgiafs-520
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
...Show More Authors

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  but also determining the sources of waste in value stream. So business manufacturing waste that occurs in the process can be easily identified. Thus the objective of the research is to bring out the concept, principles, tools and objectives of lean accounting and to discuss the issue of lean accounting as a replacement of the traditional accounting systems for cost accounting, management accounting and external financial reports. Also one of the objectives of the research is to show the procedures applied in the sample company :AL-Hayat soft drinks & Mineral Water Company. The research depends on two aspects :The  Theoretical aspect which depends on references such as: books, researches ,internet and the practical aspect depends on the important formal documents of the company. This research has reached asset of conclusions of the most important:

1-Standard costing, absorption costing, activity based costing and other traditional cost accounting do not fit in with a lean accounting system because of the complexity in accounting processes of traditional systems and a high cost incurred. Just as stated in the first hypothesis of the alternative hypothesis H1.

2-Time saved over traditional manufacturing by using lean accounting in comparison with traditional manufacturing process in the sample company is 1593.2 minutes (2683.2 min-1090 min), so the company can use this available time to produce 318.64 (50 packs) or 1593.2minutes/ 5 minutes (1+1+1+1+1).just as stated in the third hypothesis of the alternative hypothesis H1.

3-The redundant number of employees in the manufacturing process in the sample company is 7 employees, the average monthly salaries of the employees in the manufacturing process is $ 676 so the company can save $4732 ($676 x7 employees) ,then we can deduce that implementing the value stream structure does not require an increase in the number of people needed but on the contrary it reduces the demand for people. Just as stated in the third hypothesis of the alternative hypothesis H1.

4-Financial and non-financial information in the box scorecard of the sample company tell managers how well they doing and help them as planning ,control and future decision making tools about the whole activities (operational, capacity, financial) of the company. Just as stated in the second hypothesis of the alternative hypothesis H1.

The most important recommendations that emerged from the research are summarized as follows:

  1. Conversions from traditional accounting to lean manufacturing and lean accounting requires publishing concepts of lean accounting among employees and educate them by organizing training courses about the modern techniques of managerial accounting and requirements to apply and implement lean manufacturing.

2-The sample company has to re-arrange the manufacturing processes for the purpose of achieving the optimum flow of operations.

3-The sample company has to reconsider the number of employees working in the manufacturing processes.

4-The sample company has to take advantage of preparing income statement according to value stream costing,and preparing box score card that contains financial and non-financial information in three dimensions.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Synthesis, characterization, and optical properties of copper oxide thin films obtained by spray pyrolysis deposition
...Show More Authors

     Copper oxide thin films were synthesized by using spray pyrolysis deposition technique, in the temperature around 400°C in atmosphere from alcoholic solutions. Copper (II) chloride as precursor and glass as a substrate. The textural and structural properties of the films were characterized by atomic force microscopy (AFM), X-ray diffraction (XRD). The average particle size determined from the AFM images ranged from 30 to 90 nm and the roughness average was equal to 9.3 nm. The XRD patterns revealed the formation of a polycrystalline hexagonal CuO. The absorption and transmission spectrum, band gap, film thickness was investigated. The films were tested as an

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhance the Properties of Lignosulfonate Mud by Adding Nanoparticles of Aluminum Oxide and Iron Oxide
...Show More Authors

Oil well drilling fluid rheology, lubricity, swelling, and fluid loss control are all critical factors to take into account before beginning the hole's construction. Drilling fluids can be made smoother, more cost-effective, and more efficient by investigating and evaluating the effects of various nanoparticles including aluminum oxide (Al2O3) and iron oxide (Fe2O3) on their performance. A drilling fluid's performance can be assessed by comparing its baseline characteristics to those of nanoparticle (NPs) enhanced fluids. It was found that the drilling mud contained NPs in concentrations of 0,0.25, 0. 5, 0.75 and 1 g. According to the results, when drilling fluid was used without NPs, the coeff

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Apr 04 2015
Journal Name
International Journal Of Advanced Technology In Engineering And Science
SYNTHESIS OF ZNO QUANTUM DOT BY SELF ASSEMBLY METHOD AND ZNO NANOROD BY HYDROTHERMAL METHOD
...Show More Authors

In this work, ZnO quantum dots (Q.dots) and nanorods were prepared. ZnO quantum dots were prepared by self-assembly method of zinc acetate solution with KOH solution, while ZnO nanorods were prepared by hydrothermal method of zinc nitrate hexahydrate Zn (NO3)2.6H2O with hexamethy lenetetramin (HMT) C6H12N4. The optical , structural and spectroscopic properties of the product quantum dot were studied. The results show the dependence of the optical properties on the crystal dimension and the formation of the trap states in the energy band gap. The deep levels emission was studied for n-ZnO and p-ZnO. The preparation ZnO nanorods show semiconductor behavior of p-type, which is a difficult process by doping because native defects.

Publication Date
Thu Nov 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of corrosion behavior of bioceramics coated commercially pure titanium and Ti-6Al-4V alloy
...Show More Authors

Background: This study report the corrosion behavior of commercially pure titanium and Ti-6Al-4V alloy samples without coating and with hydroxyapatite, partial stabilized zirconia and mixture of partial stabilized zirconia and hydroxyapatite coating and comparison between them through electrochemical polarization tests in 37 0 C Hank's solution. Materials and methods: Electrophoretic deposition technique (EPD) was used to achieve the coating from each one of three types of the coating materials (HAP, PSZ and mixture of 50% HAP and 50%PSZ) on Cp Ti and Ti-6Al-4V alloy samples. The electrochemical corrosion test was performed when samples were exposed to Hank's solution prepared in the laboratory and the polarization potential, corrosion rate

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
SYNTHESIS AND ANTIMICROBIAL ACTIVITY OF SOME (2-AMINO-5-THIOL-1, 3, 4-THIADIAZOLE DERIVATIVES
...Show More Authors

Five derivatives of thiadiazole were prepared with aldehydes and alkyl halides, compoundA: 2-amino-5-thiol-1,3,4- thiadiazole, compound B :2-(o-hydroxybenzylidine)amino-5-thiol-1,3,4-thiadiazole, compoundC: 2(2-butan-lidine)amino-5-thiol-1,3,4-thiadiazole, compound E: 2- amino-5-(2-Propanylthio)-1,3,4-thiadiazol) and compound F:2(o-chlorobenzylamino)-5-(2-propanyl thio)-1,3,4 thiadiazol. All prepared compounds were diagnosed by (IR) and (UV) Spectroscopy. All of those compounds were screened for their anti-microbial activity in vitro. The results show that most of the compounds A, B, C exhibited moderate to good activity against Gram-positive bacteria and the same compound exhibit low to moderate activity on most gram-negative bacte

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Quadrupole moments of exotic carbon isotopes (9C, 11C, 17C and 19C) including core polarization effect
...Show More Authors

Quadrupole Q moments and effective charges are calculated for 9C, 11C, 17C and 19C exotic nuclei using shell model calculations. Excitations out of major shell space are taken into account through a microscopic theory which are called core-polarization effects. The simple harmonic oscillator potential is used to generate the single particle matrix elements of 9,11,17,19C. The present calculations with core-polarization effects reproduced the experimental and theoretical data very well.

View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Acta Pharmaceutica Sciencia
Phyto-fabrication, characteristics and anticandidal effects of silver nanoparticles from leaves of ziziphus mauritiana lam
...Show More Authors

In this work, silver nanoparticles (AgNPs) were biosynthesized from leaves of Ziziphus mauritiana Lam. jujube plant in Iraq and tested against fungal pathogens. Extract of leaves of Z. mauritiana mixed with 10-3 M AgNO3exposed to slight sunlight for 3 days. Characterization of AgNPs was done using UV-visible spectroscopy, SPM (scanning probe microscopy) and atomic force microscopy (AFM). The change of solution color from pale brown to dark brown and the exhibited maximum peak at 445 nm accepted as an indicator to biosynthesized AgNPs. Aqueous extract of Ziziphus mauritiana is considered as biological reduced and stabilized agent for Ag+ to Ag0. AFM showed the formation of irregular shapes of AgNPs. The biosynthesized silver nanoparticles ha

... Show More
View Publication
Scopus (29)
Crossref (7)
Scopus Crossref
Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Investigation of nanostructured and gas sensing of tin dioxide films prepared by oxidation of Sn
...Show More Authors

Publication Date
Sun Nov 30 2014
Journal Name
International Journal Of Advanced Research In Science, Engineering And Technology
Structural Characteristics and photoconductivity of Cerium doped Zinc Sulfide Nanoparticles synthesized via coprecipitation method
...Show More Authors

ZnS:Ce3+ nanoparticles were prepared by a simple microwave irradiation method under mild condition. The starting materials for the synthesis of ZnS:Ce3+ quantum dots were zinc acetate (R & M Chemical) as zinc source, thioacetamide as a sulfur source, cerium chloride as cerium source and ethylene glycol as a solvent. All chemicals were analytical grade products and used without further purification. The quantum dots of ZnS:Ce3+ with cubic structure were characterized by X-ray powder diffraction (XRD), the morphology of the film is seen by scanning electron microscopy (SEM) also by field effect scanning electron microscopy (FESEM) and XRD. Upon exposure to 460 nm light at zero bias voltage, ZnS:Ce3+/p-Si showed a high sensitivity of 4000% an

... Show More
Publication Date
Thu Jul 01 2004
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
KEYS FOR IDENTIFICATION OF GENERA AND SPECIES OF THRIPS (THYSANOPTERA: THRIPIDAE) FROM MIDLE OF IRAQ
...Show More Authors

Keys for 22 species representing 10 genera of Thripidae were provided collection of
samples carried out during 1999-2001 in different localities in the middle of Iraq. Of them
four species are described as new to science, Frankliniella megacephala sp. nov; Retithrips
bagdadensis sp. nov; Chirothrips imperatus sp. nov; Taeniothrips tigridis sp. nov; Another
fourteen species are recorded for the first time in Iraq; Thrips meridionalis (Pri.);
Microcephalothrips abdominils (Crawford Scolothrips sexmaculatus (Pergande),);Scolothrips
pallidus (Beach); Scritothrips mangiferae Pri.; Frankliniella tritici Bagnall; Frankliniella
schultzie Trybom; Frankliniella unicolor Morgan; Retithrips aegypticus Marchal; Retithrips
java

... Show More
View Publication Preview PDF