Journal of Techniques

The study aims at using the techniques of operation research , represented by (PERT and CPM )for the planning and a chieving control in the boat project for the purpose of fulfilling the project in a short time at low costs, at the available resources and equipment.

This research aims to apply the practical principles to measure maintenance performance quality that the industrial organizations work on to diagnose their machines and equipment availability in order to perform their productive processes excellently . The leather shoe factory which belong to the Leather Manufacturing Company in Baghdad has been selected to make an assessment of the maintenance indicators and operating path in this factory

The survival, continuation and growth of any organisation depend upon the nature of strategies adopted because they are the future framework adopted by the high administration in the light of considering the changes that take place in a society. This can be achieved by adopting plans and policies and taking procedures so as to implement these strategies in order to achieve the goals that have been determined.

The adoption of the very strategy by an organisation should achieve a competitive advantage to this organisation rather than other organisations working at the same field due to the fact that this organisation uses material and man resources in a good way and decreases as far as possible the dangers that may be encountered. Thus the organisation can achieve the competitive advantages by low cost and can achieve a high level of good products and deliver them to the consumers in time. Time, consequently, has become one of the most important competitive advantages which can attain supremacy rather than other factors. Furthermore, catching up with development in the world may achieve creativity concerning the products of the organisation by adopting modern methods in a way that creates spirit of innovation and creativity for the employees and deepens the feeling of responsibility. The problem of the research focuses on the exposition of the company to an environment of good opportunities with the presence of threats. The company’s investment capability is high in facing the environmental changes positively. It owns power through which it is able to improve its products, reach the adulthood stage as well as the stage of achieving the suitable marketing share, and depend on the imported raw material in its production processes. This may lessen its capability in expansion and the achievement of primacy at new markets .

The most important finding which the study arrives at is the dependence on the strategic analysis as a means of developing the level of ambition and preserving the good level which has been realized in markets

The ABC analysis aims to classify materials according io the relative importance and the relative value in terms of little effective and the much weaker effective . The analysis of XYZ depends on using layout whereby the materials are classified according to the need variation as being stable, variant or indefinite. The XYZ and ABC analysis are a modern and updated techniqu used to reach a better efficiency when it is not on scientific approach in the field of material management. They are also utilized in based doing purchase researches, purchase contracts, the size at stored investment, cast estimate, quality control etc. This study has analyzed the textile machinary and found quantities and values for the ABC sorts. It has also classified materials according to need variation by using variation variable to arrive at precise prediction.It has used analysis interference for the sake of classification, material registeration, and the fixation at the ideal purchasing contract. As such the analysis of ABC and XYZ is doomed to succeed more tomorrow than today to become a different method in building abase for the decision making.

The research aims to find out the accounting responsibility system and its role in evaluating performance competence of the various factories in production management, profitability centers and investment center to determine the fluctuations and study them. This will help direct managerial decisions toward treatment such fluctuations depending upon the principle of exception of management to reduce the cost of decision- making and increase its benefits. The research uses data for the year 2000 of the National Company for Food Industries to test the research hypothesis, which deals with measuring the performance of the various managerial levels and directs the managerial decisions for treatment of fluctuations. The research indicates that all fluctuations are measured by the level of production supervisors and factory manager, and production managers suitable except the fluctuation in the raw material in the factory of 7-up. That fluctuations are inappropriate because the out-dated machines increase the percentage of the damage material. At the end the research has achieved its aim in determining the fluctuation for the purposes of directing the decision toward the cost center responsibility for correcting that to serve the company objectives.

Operations Research is a powerful method available to modern managers to solve their managerial problems. Some (OR) techniques are applicable to maintenance management. The aim of this article is to give estimation of preventive maintenance cycle cost, and give an opportunity for the manager to select the one from among the alternatives to develop maintenance policy. In this article the policy of maintenance is to go for preventive maintenance once every three months.

In the Activity-Based costing system the companies identify the major activities that cause overhead costs to be incurred . Some of these activities are related to production volume , but others are not . The costs of the resources consumed performing these activities are grouped in to cost Pools. Finally the costs are assigned to product using a measure of referred to as a cost . The ABC system is based on direct factory overhead costs which are called (Indirect ) based on drivers which are related to the products and linked to it’s directly through others drivers are related to products, batch or factory as a whole

Productivity is the value of output (goods and services) produced divided by the values of input (wages, cost of equipment and the like). Many measures of productivity are possible, such measures give managers the necessary information in familiar units , thereby allowing the manager to more easily relate them to the actual performance of the operation, productivity can be measured in terms of many factors including labor, facilities , and equipments.

The importance of finding out feeds in management information systems to achieve on active information system ,justifies choice of subject of management information system evaluation as a title for the research . The problem of the research is summarized we cannot find specific feed to be used in systems in order for evaluation of its information systems and to treat weakness points to achieve to an active information system . The research depends on a specific assumption that as far as the benefits are obtained from the system white is highly used , its effectivness will increase . The research follows approach to collect the local data by using technology of questionnaire as a basic feed in this field . The results ensure that the organization has no specific feed to evaluate its information system as well as a weakness in system effectivness that causs by untrust of benefits despite their use of the system .

We can define repeated measurement experiments as the experiments in which the treatment is repeated in the same experimental unit in the next times, as Medical or Agricultural Experiment (Long-term), in this case, the autocorrelations between random errors (i) affect accuracy of analysis and explanation of experiment factors, therefore,it is necessary to treat before analysis and discussion.
One aims of this research is suggestion of a new procedure and comparing the result with that of another procedures, and a good result in the new procedure, all analyses depend on software written in Visual Basic language.

The research aims at showing how a quality circle team can be built, and its relation to quality improvement in the General Company for Paper Manufacturing/Basrah. A sample has been chosen, consisting of managers and employees in the Technical Department.

In statistical analysis, the problem of estimating the parameters of simple linear model is when we have incomplete data and the resulting estimators are inefficient. Many methods are found by researchers to treat such problem. In this work, we study two of these methods when using incomplete data namely, complete case analysis and available case analysis. A new procedure is suggested called shrinkage estimator which connects between estimate parameters of linear model and those two methods by using constant function. The bias, MSE and RE for the estimators of the parameters of simple linear model are found also, the values of these estimators are calculated

Measuring quality cost and its disclosure in the financial statements is of great importance to many establishments and in particular to companies administration, designers, consumers and investors because that will offer them the perfect basis for making necessary decisions for advancing the level of quality for fabricated products and services extended. The research aims at the determining activities causing quality cost and then a fair and objective measuring for quality cost and the importance of such cost is shown and compared with the income of these companies in the financial statements. The research has shown through ideological and practical studies prevention cost is the basis of quality costing because it participate in limiting the rise of other kinds of costing. The research has also shown that the best system for implementing quality of costing is the use of activity based costing - ABC- system in order to control in fair and simple manner the costing. The research has also shown the substantial care for fineness and its disclosure in the financial statements has not been taken care of as a necessary step and especially when it occupies a large percentage of the companies income.

The biometric analysis of survival time (measured from the date of diagnosis until the failure or censore) of 130 MOCCA treated patients who were observed at homatologia hospital with certain generalized plasmacytoma is investigated. Several common risk factors, such as hemoglobin, urea and Beta2M seem to influence the survival time. Both univariate and multivariate analyses were used. For univariate case, we have used Logrank and Gehan tests. The analysis of multivariate is based upon proportional hazard model

Pavement management system (PMS) is a set of tools that assist decision-maker in finding optimum strategies for maintenance. (PMS) provides a systematic method for selecting maintenance needs and determines priorities and optimal time for repairs by predicting future pavement condition. Status of current (PMS) of Mosul is studied and the evaluation of pavement condition is conducted, the acquired data is prepared and depend in the stage of recommendation to establish a new (PMS) depending on objective evaluation