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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 Sep 24 2025
Journal Name
Dijlah Journal Of Medical Sciences P-issn:3078-3178, E-issn:3078-8625
pdf Review Article Biochemical Impact of Trace Elements on Metabolism
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Numerous trace elements, notably metals, are essential for the normal functioning of several biological reactions, especially as enzyme cofactors. Several Trace elements refer to essential micronutrients required in minimal quantities for certain biological functions pertaining to human metabolism, albeit their minimal concentrations in the organism. Nonetheless, our understanding of this topic is considerably restricted, and emerging insights into their metabolic functions necessitate contributions and have implications across various domains, encompassing nutritional chemistry, with a focus on analytical chemistry, biological sciences, medicine, pharmacology, and agricultural sciences. 

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Synthesis of Some Heterocyclic Compounds derived from 2-mercapto pyrimidine
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In this work 2-hydrazino pyrimidine (1) was prepared from 2-mercapto pyrimidine with hydrazine hydrate. Treatment of (1) with active methylene compounds gave 2-(3,5-dimethyl -1 H – Pyrazole-1-yl) pyrimidine , whereas the reaction of (1) with carboxylic anhydride namely maleic anhydride or 1,2,3,6-tetra hydro phthalic anhydride yielded 1-Pyrimidine-2-yl-1,2-dihydro pyridazine-3,6-dione (3) and 2 – Pyrimidin -2-yl -2,3,4 a ,5,8 a – hexahydro phthalazine 1,4 – dione (4) . Reaction of (1) with phenyl isothiocyanate and ethyl chloro acetate afforded 3-Phenyl-1,3-thiazolidine-2,4-dione-2( pyrimidine -2- yl hydrazone (6) Azomethine (7-10) were prepared through condensation of (1) with aromatic aldehydes or ketones, then comp

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Publication Date
Mon Oct 01 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Non-Surgical Treatment of Gingival Recession by Platelet-Rich Plasma
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Publication Date
Thu Oct 01 2015
Journal Name
International Journal Of Engineering And Advanced Technology (ijeat)
Optimization Process Parameters of Submerged Arc Welding Using Taguchi Method
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Submerged arc welding (SAW) process is an essential metal joining processes in industry. The quality of weld is a very important working aspect for the manufacturing and construction industries, the challenges are made optimal process environment. Design of experimental using Taguchi method (L9 orthogonal array (OA)) considering three SAW parameter are (welding current, arc voltage and welding speed) and three levels (300-350-400 Amp. , 32-36-40 V and 26-28-30 cm/min). The study was done on SAW process parameters on the mechanical properties of steel type comply with (ASTM A516 grade 70). Signal to Noise ratio (S/N) was computed to calculate the optimal process parameters. Percentage contributions of each parameter are validated by using an

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Publication Date
Fri Jul 01 2016
Journal Name
International Journal Of Computer Science And Mobile Computing
Hybrid Color Image Compression of Hard & Soft Mixed Thresholding Techniques
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Publication Date
Sat Nov 01 2014
Journal Name
Journal Of Engineering
Saponification of Diethyl Adipate with Sodium Hydroxide Using Reactive Distillation
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This research presents a new study in reactive distillation by adopting a consecutive reaction . The adopted consecutive reaction was the saponification reaction of diethyl adipate with NaOH solution. The saponification reaction occurs in two steps. The distillation process had the role of withdrawing the intermediate product i.e. monoethyl adipate from the reacting mixture before the second conversion to disodium adipate occurred. It was found that monoethyl adipate appeared successfully in the distillate liquid. The percentage conversion from di-ester to monoester was greatly enhanced (reaching 86%) relative to only 15.3% for the case of reaction without distillation .This means 5 times enhancement . The presence of two layers in both the

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Publication Date
Mon Jun 01 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Push-out bond strength of different root canal obturation materials
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Background: The aim of this study was to evaluate the push-out bond strength of four different obturation materials to intraradicular dentin and to determine the failure mode. Materials and method: forty straight palatal roots of the maxillary first molars teeth were used in this study, the roots were instrumented using crown down technique and rotary EndoSequence system, the roots were randomly divided into four groups according to the materials used for obturation (n=10).Group (1): AH Plus sealer and gutta-percha. Group (2): Activ GP glass ionomer sealer and Activ GP gutta-percha (Activ GP system). Group (3): Bioceramic sealer and Bioceramic gutta-percha. Group (4): GuttaFlow2 sealer and gutta-percha. For all groups single cone obturatio

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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Capitalized effect of gamma radiation on blood thinning drug (Aspirin)
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n this work, the effect of gamma rays on blood thinning drugs was studied using the drug (Aspirin), where gamma rays were spread with the drug using a radioactive source (Co60), and 15,000 grams of Aspirin were placed in the device (gamma chamber 900). The drug was subjected to different irradiation doses (5 KGy, 10 KGy, 15 KGy) and the amount of absorption of the drug was observed in the gamma for different doses and the study of x-rays. After confirming the absorption of the drug to radiation, the effect of the drug on blood thinning was calculated using the rat model and compared with the same drug and the same dose but without exposing the drug to radiation and comparing all results with the control group. The way drugs absorbed radiati

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Publication Date
Sun Oct 15 2023
Journal Name
Sumer 4
CYTOTOXIC IMPACT OF OUTER MEMBRANE NANOVESICLES (OMVS) ON OVARIAN CANCER
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This study focused on extracting the outer membrane nanovesicles (OMVs) from Escherichia coli BE2 (EC- OMVs) by ultracentrifugation, and the yield was 2.3mg/ml. This was followed by purification with gel filtration chromatography using Sephadex G-150, which was 2mg/ml. The morphology and size of purified EC-OMVs were confirmed by transmission electron microscopy (TEM) at 40-200 nm. The nature of functional groups in the vesicle vesicle was determined by Fourier transforms infrared spectroscopy (FT-IR) analysis. The antitumor activity of EC-OMVs was conducted in vitro by MTT assay in human ovarian (OV33) cancer cell line at 24,48 and 96hrs. The cytotoxicity test showed high susceptibility to the vesicles in ovarian compared to normal

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
FREE VIBRATION ANALYSIS OF COMPOSITE LAMINATED PLATES USING HOST 12
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This paper presents an application of a Higher Order Shear Deformation Theory (HOST 12) to problem
of free vibration of simply supported symmetric and antisymmetric angle-ply composite laminated plates.
The theoretical model HOST12 presented incorporates laminate deformations which account for the effects
of transverse shear deformation, transverse normal strain/stress and a nonlinear variation of in-plane
displacements with respect to the thickness coordinate – thus modeling the warping of transverse crosssections more accurately and eliminating the need for shear correction coefficients. Solutions are obtained in
closed-form using Navier’s technique by solving the eigenvalue equation. Plates with varying number of

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