Nowadays companies looking for increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. To implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the perceived ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence on their behavioral intention (BI) to implement value-stream costing. In order to data collection was used the Davis (1989) and Venkatesh and Davis (2000) questionnaire and structural equation model (SEM). Furthermore using PLS and analysis regression. Results show that don’ t significance relationship between perceived usefulness (PU) and behavioral intention to implement value-stream costing. But there is significant positive relationship between perceived ease of use (PEOU) and behavioral intention to implement value-stream costing.

In this paper, a new word-oriented stream cipher algorithm with a key length of 256 bit is Designed and analyzed. The proposed algorithm is highly resistant against the known attacks. The main principles of the algorithm are based on improved word-oriented shift registers in clock control mode with cyclic period greater than 1214 2. With the improvement of certain nonlinear kernel of some algorithms, such as SNOW2 and using it as a nonlinear part of encryption, the proposed algorithm is much more resistant than other similar ciphers against distinguishing and algebraic attacks. According to the security analysis, the complexity of distinguishing attack is 9033 O(2 ) and complexity of algebraic attacks is 2839 O(2 ).

Most of the organizations employ lean production techniques in a separate manner for eliminating the waste. However, in some cases, in spite of spending huge amount of costs for implementation of these techniques, they could not reach the planned benefits. Therefore, creating a mechanism in order to inform managers regarding the benefits of waste elimination prior to technique execution is one of the vital issues in implementation of these techniques. In this case study, lean production tools have been introduced in a systematic manner by applying value stream mapping, which is one of the main lean production tools in identifying wastes and improvement of opportunities. Furthermore, in order to analyze the results of deploying the above techniques, two simulated models for the current and improved situations have been developed. Finally, by executing the simulated models, two systems have been compared on the basis of key measures, which are lead time production, inventory in process, and unnecessary transportation. The results showed a significant decrease in waste.

Introduction: The purpose of this study is to propose a novel waste-finding framework to facilitate implementing Lean hospitals and examine the capability of the framework in a real situation. Methods: This research utilized a constructive research approach to develop the proposed framework. The data were collected through several sources, including annual hospital performance report, observation and timing using chronometer, and Designed forms. The pilot study was conducted in Hazrat Zeinab Hospital in Shiraz city. A total of 15 hospital experts and employees in the NICU of the hospital participated in the study. TOPSIS and value stream mapping (VSM) methods were used to analyze the data. To achieve this purpose, we used MS Excel and eVSM software. Results: The proposed framework consists of three phases, including (I) selecting a ward, (II) mapping the value stream, and (III) identifying the wastes. To select the ward for implementing Lean initiatives, the criteria are comprised of bed admission ratio, bed occupancy ratio, bed turnover, and bed turnover interval. The weights of the criteria are considered 10%, 30%, 10%, and 50%, respectively. The results of the TOPSIS method revealed that NICU was the best ward in the hospital for implementing Lean initiatives. The VSMs of the five main processes of NICU uncovered the wastes, 20 of which were confirmed. They waste approximately 119 man-hours per month. Conclusion: According to the results, the proposed framework is able to select a suitable ward and uncover the wastes. It implies that Lean efforts must be guided through incremental initiatives.

Introduction: value stream mapping (VSM) is one of the most important and widely used tools for lean thinking to identify non-value adding activities and improve the service delivery process. The aim of this study was to Design a value stream map to improve the sonography service process in a military hospital.. Methods value stream mapping (VSM) is one of the most important and widely used tools for lean thinking to identify non-value adding activities and improve the service delivery process. The aim of this study was to Design a value stream map to improve the sonography service process in a military hospital. Results: The results showed that on average, the waiting time for sonography was 42.6 minutes and the main service cycle time was 30.6 minutes. On average, the total time for each sonography procedure was 73.3 minutes. The most frequently waste in the sonography process was related to “correction waste”, such as unclear sonography orders, incomplete registration of sonography orders, and mistakes in specifying the type and organ of sonography by the referring physician. Finally, the possibility of sending a prescription for appointment scheduling and receiving responses through social networks (such as WhatsApp, etc.), precise scheduling and appointment booking, and training clinic physicians for prescription and strengthening information technology infrastructure were introduced as some of the main solutions.. Conclusion: cause of time wastage, and most of the patient's attendance time is spent waiting. Therefore, it is necessary to reduce patients’ waiting time with management measures such as queue management and appointment scheduling systems as well as the use of new technologies.