The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

Construction joints are stopping places in the process of placing concrete, and they are required because in many structures it is impractical to place concrete in one continuous operation. The amount of concrete that can be placed at one time is governed by the batching and mixing capacity and by the strength of the formwork. A good construction joint should provide adequate flexural and shear continuity through the interface.

In this study, the effect of location of construction joints on the performance of reinforced concrete structural elements is experimentally investigated.

Nineteen beam specimens with dimensions of 200×200×950 mm were tested. The variables investigated are the location of the construction joints

 Most below-knee prostheses are manufactured in Iraq without considering the fast progress in smart prostheses, which can offer movements in the desired directions according to the type of control system designed for this purpose. The proposed design appears to have the advantages of simplicity, affordability, better load distribution, suitability for subjects with transtibial amputation, and viability in countries with people having low socio-economic status. The designed prosthetics consisted of foot, ball, and socket joints, two stepper motors, a linkage system, and an EMG shield. All these materials were available in the local markets in Iraq. The experimental results showed t

Abstract:

   The aerial part of Ephedra foliata Family Ephedraceae have long been used in traditional medicine and now Ephedra species have medicinal, ecological, and commercial value. The variety of pharmacological actions of this plant is due to its chemical constituents. Ephedrine and
related alkaloids; are the newly potential medicinal value of Ephedra supplements for weight loss or performance improvement. Other pharmacological actions like antibacterial and antifungal effects of the phenolic acid compounds, the immunosuppressive action of the polysaccharides, and the antitumor action of flavonoids. The genus of this plant wildly distributed t

The current research aims at identifying Mass Media Communications Misdirecting in Broadcasting Information made by media. The researcher headed for the Iraqi Center of Media Liberty, one of non-governmental civil society organizations, that this center has multiple activities in the field of media and is far away from the effects imposed by the media institutions on employees with respect to the adoption of the institution policy, its agenda, and the trends financing it. The current research aims at identifying Mass Media Communications Misdirecting in Broadcasting Information made by media. The researcher headed for the Iraqi Center of Media Liberty, one of non-governmental civil society organizations, that this center has multipl

Background: Chondrosarcoma is the second most frequent primary malignant tumor of bone. It is considered relatively an uncommon tumor. Generally it is not common for chondrosarcoma to attend huge size; however, one type was described as mesenchymal chondrosarcoma of low grade cartilaginous cells, with female predominance which can grow to exceptionally large size. Case Presentation: We report a case of Chondrosarcoma, in 30 years old woman of 4 years duration, with a huge mass (weighted 16 Kg) and roughly measured 40x30 x20cm, around the right shoulderInvestigations: Repeated MRI of the shoulder and trunk revealed a clear plane of cleavage between the tumor mass and the chest and abdominal walls and absence of invasion of the abdomen. Ul

Normal concrete is weak against tensile strength, has low ductility, and also insignificant resistance to cracking. The addition of diverse types of fibers at specific proportions can enhance the mechanical properties as well as the durability of concrete. Discrete fiber commonly used, has many disadvantages such as balling the fiber, randomly distribution, and limitation of the Vf ratio used. Based on this vision, a new technic was discovered enhancing concrete by textile-fiber to avoid all the problems mentioned above. The main idea of this paper is the investigation of the mechanical properties of SCC, and SCM that cast with 3D AR-glass fabric having two different thicknesses (6, 10 mm), and different layers (1,2 laye

Recently, the internet has made the users able to transmit the digital media in the easiest manner. In spite of this facility of the internet, this may lead to several threats that are concerned with confidentiality of transferred media contents such as media authentication and integrity verification. For these reasons, data hiding methods and cryptography are used to protect the contents of digital media. In this paper, an enhanced method of image steganography combined with visual cryptography has been proposed. A secret logo (binary image) of size (128x128) is encrypted by applying (2 out 2 share) visual cryptography on it to generate two secret share. During the embedding process, a cover red, green, and blue (RGB) image of size (512

Abstract The wavelet shrink estimator is an attractive technique when estimating the nonparametric regression functions, but it is very sensitive in the case of a correlation in errors. In this research, a polynomial model of low degree was used for the purpose of addressing the boundary problem in the wavelet reduction in addition to using flexible threshold values in the case of Correlation in errors as it deals with those transactions at each level separately, unlike the comprehensive threshold values that deal with all levels simultaneously, as (Visushrink) methods, (False Discovery Rate) method, (Improvement Thresholding) and (Sureshrink method), as the study was conducted on real monthly data represented in the rates of theft crimes f

This paper presents an analytical study for the magnetohydrodynamic (MHD) flow of a generalized Burgers’ fluid in an annular pipe. Closed from solutions for velocity is obtained by using finite Hankel transform and discrete Laplace transform of the sequential fractional derivatives. Finally, the figures are plotted to show the effects of different parameters on the velocity profile.