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.
Erbium, as optical probe, doped silicate sol-gel glass with
different Er concentrations was formed by wet chemical synthesis
method using ethanol, water and tetraethaylorthosilicate
[Si(OC2H5)4] precursor. Erbium ions were incorporated into silica
sol-gel matrix via dissolution of Erbium chloride solution into the
initial Si(OC2H5)4 precursor sol. Aluminum (Al) as a co-dopant was
added to the final precursor in the form of Aluminum chloride
(AlCl3) solution. The prepared samples were analyzed using atomic
absorption analysis, X-ray diffraction and spectroscopic tests. The
experimental results concerned with the transmission spectra suggest
that the final samples have a good transparency and homogeneity.
A
This research studies the effect of adding five different percentages of polymer (2, 4, 6, 8, and 10% of cement weight) on cement mortar's fresh and hardened properties, which was cured at laboratory temperature for 7, 14, and 28 days. Workability increases with increasing polymer. The workability value was lowest (25.6 and 29.4) % in mixtures containing 2% and 4% of (SBR). Increasing polymer ratios significantly decreased mechanical properties (compressive and flexural strength). Therefore, the best results were at 2% SBR and 4% SBR at 28 days of age. An inverse relationship was recorded between the increase in SBR ratios and polymer-modified cement mortar's compressive and flexural strength values. In general, the high
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Every year, millions of tons of waste glass are created across the globe. It is disposed of in landfills, which is unsustainable since it does not disintegrate into the environment. This study aims to produce reactive powder concrete by using recycled glass powder and determine the influence on the mechanical properties. This study investigated the effect of partial replacement of cement with recycled glass powder at two percentages (0, 20) % by weight of cement on some mechanical properties (Fresh density, Splitting tensile strength, Impact Strength, and voids%) of reactive powder concrete containing 1 % micro steel (MSRPC). Furthermore, using steam curing for (5 hours) at 90 degrees celsius after hardening the sample directly, RPC was
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Registration techniques are still considered challenging tasks to remote sensing users, especially after enormous increase in the volume of remotely sensed data being acquired by an ever-growing number of earth observation sensors. This surge in use mandates the development of accurate and robust registration procedures that can handle these data with varying geometric and radiometric properties. This paper aims to develop the traditional registration scenarios to reduce discrepancies between registered datasets in two dimensions (2D) space for remote sensing images. This is achieved by designing a computer program written in Visual Basic language following two main stages: The first stage is a traditional registration p
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This paper focuses on the optimization of drilling parameters by utilizing “Taguchi method” to obtain the minimum surface roughness. Nine drilling experiments were performed on Al 5050 alloy using high speed steel twist drills. Three drilling parameters (feed rates, cutting speeds, and cutting tools) were used as control factors, and L9 (33) “orthogonal array” was specified for the experimental trials. Signal to Noise (S/N) Ratio and “Analysis of Variance” (ANOVA) were utilized to set the optimum control factors which minimized the surface roughness. The results were tested with the aid of statistical software package MINITAB-17. After the experimental trails, the tool diameter was found as the most important facto
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This study investigated the treatment of dairy wastewater using the electrocoagulation method with iron filings as electrodes. The study dealt with real samples collected from local factory for dairy products in Baghdad. The Response Surface Methodology (RSM) was used to optimize five experimental variables at six levels for each variable, for estimating chemical oxygen demand (COD) removal efficiency. These variables were the distance between electrodes, detention time, dosage of NaCl as electrolyte, initial COD concentration, and current density. RSM was investigated the direct and complex interaction effects between parameters to estimate the optimum values. The respective optimum value was 1 cm for the distance between electrodes, (6
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Linear discriminant analysis and logistic regression are the most widely used in multivariate statistical methods for analysis of data with categorical outcome variables .Both of them are appropriate for the development of linear classification models .linear discriminant analysis has been that the data of explanatory variables must be distributed multivariate normal distribution. While logistic regression no assumptions on the distribution of the explanatory data. Hence ,It is assumed that logistic regression is the more flexible and more robust method in case of violations of these assumptions.
In this paper we have been focus for the comparison between three forms for classification data belongs
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