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The Relevance of Budgeting Estimations for Control and Performance Evaluation in Adopting Kaizen: Hypothetical & Empirical Study
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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.          

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Publication Date
Wed Jan 01 2020
Journal Name
Civil Engineering Journal
Dynamic Response of Historical Masonry Minaret under Seismic Excitation
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In order to study the dynamic response of historical masonry structures, a scaled down brick masonry model constructed in civil engineering department at Baghdad University to simulate a part of a real case study, which is Alkifil historic minaret. Most of the previous researches about masonry structures try to understand the behavior of the masonry under seismic loading by experimental and numerical methods. In this paper, the masonry units (bricks) simulated in scale (S= 1/6) with the exact shape of the prototype bricks. Cementitious tile adhesive was selected to be the mortar for the modeling. The height of the model designed to be 1.5 m with a 0.5 m diameter. Detailed construction steps were presented in this paper. Experts buil

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Publication Date
Fri Jan 30 2026
Journal Name
Iraqi Journal Of Science
Producing Digital Models of Elevations (DEMs) using Surfer 16
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Digital Models of Elevations (DEMs) Using Surfer 16, which are interpolated to create three-dimensional controls for the entire terrain, are typically used in visualization of geospatial entities. The interpolation method used determines how accurate the resulting terrain model will be, hence it is necessary to compare the effectiveness of various approaches in this situation. Numerous generic interpolation techniques, using inverse distance to a power, triangulation as with linear interpolation, the nearest neighbor, and kriging, have been studied. These interpolation techniques produced DEMs. With the aid of SURFER software 16, the primary goal of this effort was to introduce the DEM using a spatial interpolation method and to pre

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Enhanced efficiency of CdTe Photovoltaic by thermal evaporation Vacuum
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Publication Date
Sat Jan 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Residual post fire strength of non-prismatic perforated beams
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Abstract<p>The main aim of this study is to assess the performance and residual strength of post-fire non-prismatic reinforced concrete beams (NPRC) with and without openings. To do this, nine beams were cast and divided into three major groupings. These groups were classified based on the degrees of heating exposure temperature chosen (ambient, 400, and 700°C), with each group containing three non-prismatic beams (solid, 8 trapezoidal openings, and 8 circular openings). Experimentally, given the same beam geometry, increasing burning temperature caused degradation in NPRC beams, which was reflected in increased mid-span deflection throughout the fire exposure period and also residual deflectio</p> ... Show More
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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Petroleum Science And Engineering
Nanoparticles influence on wetting behaviour of fractured limestone formation
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Nanoparticles have gained considerable interest in recent times for oil recovery purposes owing to significant capabilities in wettability alteration of reservoir rocks. Wettability is a key factor controlling displacement efficiency and ultimate recovery of oil. The present study investigates the influence of zirconium (IV) oxide (ZrO2) and nickel (II) oxide (NiO) nanoparticles on the wetting preference of fractured (oil-wet) limestone formations. Wettability was assessed through SEM, AFM and contact angle. The potentials of the nanoparticles to alter oil-wet calcite substrates water wet, was experimentally tested at low nanoparticle concentrations (0.004–0.05 wt%). Quite similar behaviour was observed for both nanoparticles at the same

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Publication Date
Fri Jul 14 2017
Journal Name
Tenside Surfactant
Oil-Water Interfacial Tensions of Silica Nanoparticle-Surfactant Formulations
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The implementation of nanotechnology in all industries is one of most significant research fields. Nanoparticles have shown a promising application in subsurface fields. On the other hand, various surfactants have been used in the oil industry to reduce oil/water interfacial tension and also widely used to stabilize the nano-suspensions. The primary objective of this study was to investigate the improvements of surfactants ability in term of interfacial tension (γ) reduction utilizing addition of silicon dioxide nanoparticles at different temperatures and salinity. The pendant drop technique has been used to measure γ and electrical conductivity has been used to measure the critical micelle concentration (CMC). The synergistic effects of

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Delignification of Date Palm Fronds using Modified Organosolv Technique
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Abstract

  In this study, modified organic solvent (organosolv) method was applied to remove high lignin content in the date palm fronds (type Al-Zahdi) which was taken from the Iraqi gardens. In modified organosolv, lignocellulosic material is fractionated into its constituents (lignin, cellulose and hemicellulose). In this process, solvent (organic)-water is brought into contact with the lignocellulosic biomass at high temperature, using stainless steel reactor (digester). Therefor; most of hemicellulose will remove from the biomass, while the solid residue (mainly cellulose) can be used in various industrial fields. Three variables were studied in this process: temperature, ratio of ethano

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Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Methyl Orange from Wastewater by using Biochar
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The biochar prepared from sawdust raw material was applied in this study for the treatment of wastewater polluted with methyl orange dye. The effect of pH (2-11), initial concertation (50-250 mg/L) and time were studied. The isotherm of Langmuir, Frendluch and temkin models studied. The Langmuir model was the best to explain the adsorption process, maximum uptake was 136.67 mg/g at 25Co of methyl orange dye. Equilibrium reached after four hours of contact for most adsorbents.The values of thermodynamic parameters ∆G were negative at various temperatures, so the process spontaneous, while ∆H values were 16683 j/mol and ∆S values was 60.82 j/mol.k.

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Publication Date
Mon Aug 10 2020
Journal Name
Applied Optics
Liquid infiltration of monolithic open-access Fabry–Perot microcavities
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We describe a monolithic approach to fabricating large-scale arrays of high-finesse and low-mode-volume Fabry–Perot microcavities with open access to the air core. A stress-driven buckling self-assembly technique was used to form half-symmetric curved-mirror cavities, and a dry etching process was subsequently used to create micropores through the upper mirror. We show that the cavities retain excellent optical properties, with reflectance-limited finesse 2500

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Publication Date
Wed Jan 01 2003
Journal Name
Turkish Journal Of Chemistry
Gas Chr Gas Chromatographic Separ aphic Separation of Phenol Deriv ation of Phenol Derivatives by Schiff- y SchiffBase Liquid Crystalline Stationary Phases
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The chromatographic behaviour of liquid crystalline compounds benzylidene-p-aminobenzoic acid and 4-(p-methyl benzylidene)-p-aminobenzoic acid as stationary phases for the separation of dimethylphenol isomers was investigated. These isomers were analysed on benzylidene-p-aminobenzoic acid within a nematic range of 169-194 ◦C with a temperature interval of 5 ◦C. Better peak resolution was at a column temperature of 190 ◦C. The analysis was repeated on a 4-(p-methyl benzylidene)-p-aminobenzoic acid column at a nematic temperature of 256 ◦C, which represented the end of the nematic range, and gave the optimum peak resolution. It was found that isomer better separation was obtained at 20% loading for both liquid crystal materials. Other

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