In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

This study focuses on the implementation of interfaces for human machine interaction (HMI) control and monitor automatic production line. The automatic production line can performance feeding, transportation, sorting functions. The objectives of this study are implemented two SCADA/HMI system using two different software. TIA portal software is used to build HMI, alarm, and trends in touch panel which is helped an operator to control and monitor the production line. LabVIEW software is used to build HMI and trends in the computer screen and is linked with Microsoft Excel (ME) to generate information table helped to monitor the performance of the pneumatic equipment. The production line can do performance feeding, transportation, sorting fun

       This work focuses on the implementation of interfaces for human machine interaction (HMI) for control and monitor of automatic production line. The automatic production line which can performance feeding, transportation, sorting functions.      

            The objectives of this work are implemented two SCADA/HMI system using two different software. TIA portal software was used to build HMI, alarm, and trends in touch panel which are helped the operator to control and monitor the production line. LabVIEW software was used to build HMI and trends on the computer screen and was linked with Micros

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

In this paper, some basic notions and facts in the b-modular space similar to those in the modular spaces as a type of generalization are given.  For example, concepts of convergence, best approximate, uniformly convexity etc. And then, two results about relation between semi compactness and approximation are proved which are used to prove a theorem on the existence of best approximation for a semi-compact subset of b-modular space.

The paper is concerned with the state and proof of the existence theorem of a unique solution (state vector) of couple nonlinear hyperbolic equations (CNLHEQS) via the Galerkin method (GM) with the Aubin theorem. When the continuous classical boundary control vector (CCBCV) is known, the theorem of existence a CCBOCV with equality and inequality state vector constraints (EIESVC) is stated and proved, the existence theorem of a unique solution of the adjoint couple equations (ADCEQS) associated with the state equations is studied. The Frcéhet derivative derivation of the "Hamiltonian" is obtained. Finally the necessary theorem (necessary conditions "NCs") and the sufficient theorem (sufficient conditions" SCs") for optimality of the stat

This research aims to examine the relationship between hydrothermal alteration and mineralization (ore mineralogy) in the study area and geological structures in the deformation mechanism. The hydrothermal alteration was determined based on petrographic analysis, and ore mineralogy which was determined based on the ore microscopic analysis. The deformation mechanism is determined by paleo stress analysis using win-tensor, and the direction of principal stress on joints/veins and faults is calculated by the right-dihedron method. Hydrothermal alteration includes silicification, argillic, propylitic, and phyllic alterations; and ore mineralogy consists of stibnite, cinnabar, pyrite, chalcopyrite, sphalerite, covellite, hematite, and a

This research is a continued efforts for a project on the fire tube boiler control for Al Rasheed edible oil factory. The aim is to enhance the control system with new integral control one. A functional blocks diagram (FBD) was built and simulated. With Schneider smart relays, FBD differs than ladder logic programming in which the PID option is active. An extensive work was done to understand the operation sequence, emergency shutdown, and faults causing the trips. A control program was designed to control logical sequence of operation. Furthermore temperature is controlled via cascade control with fuel and air controllers. The temperature controller output is send as remote set point to the fuel controller in a serial cascade manner. The f