The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

In this paper, three tool paths strategies; iso-planar, helical and adaptive have been implemented to investigates their effect on the mechanical properties of Brass 65-35 formed by single point incremental sheet metal forming process. To response this task, a fully digital integrated system from CAD modeling to finished part (CAD/CAM) for SPIF process has been developed in this paper.
The photo-micrographs shows an identical grain formation due to the plastic deformation of the incremental forming process, change in the grain shape and size was observed. It's found that the adaptive tool path play a significant role to increase the hardness of the formed specimen from (48 to 90 HV) and the grain texture of the formed specimen found a

The electron correlation for inter-shells (1s 2p), (1s 3p) and (1s 3d) was described by the inter-particle radial distribution function f(r12). It was evaluated for Li-atom in the different excited states (1s2 2p), (1s2 3p) and (1s2 3d) using Hartree-Fock approximation (HF). The inter particle expectation values for these shells were also evaluated. The calculations were performed using Mathcad 14 program.

Abstract—In this study, we present the experimental results of ultra-wideband (UWB) imaging oriented for detecting small malignant breast tumors at an early stage. The technique is based on radar sensing, whereby tissues are differentiated based on the dielectric contrast between the disease and its surrounding healthy tissues. The image reconstruction algorithm referred to herein as the enhanced version of delay and sum (EDAS) algorithm is used to identify the malignant tissue in a cluttered environment and noisy data. The methods and procedures are tested using MRI-derived breast phantoms, and the results are compared with images obtained from classical DAS variant. Incorporating a new filtering technique and multiplication procedure, t

Establishing complete and reliable coverage for a long time-span is a crucial issue in densely surveillance wireless sensor networks (WSNs). Many scheduling algorithms have been proposed to model the problem as a maximum disjoint set covers (DSC) problem. The goal of DSC based algorithms is to schedule sensors into several disjoint subsets. One subset is assigned to be active, whereas, all remaining subsets are set to sleep. An extension to the maximum disjoint set covers problem has also been addressed in literature to allow for more advance sensors to adjust their sensing range. The problem, then, is extended to finding maximum number of overlapped set covers. Unlike all related works which concern with the disc sensing model, the cont

    Fuzzy numbers are used in various fields such as fuzzy process methods, decision control theory, problems involving decision making, and systematic reasoning. Fuzzy systems, including fuzzy set theory. In this paper, pentagonal fuzzy variables (PFV) are used to formulate linear programming problems (LPP). Here, we will concentrate on an approach to addressing these issues that uses the simplex technique (SM). Linear programming problems (LPP) and linear programming problems (LPP) with pentagonal fuzzy numbers (PFN) are the two basic categories into which we divide these issues. The focus of this paper is to find the optimal solution (OS) for LPP with PFN on the objective function (OF) and right-hand side. New ranking f

Flexible job-shop scheduling problem (FJSP) is one of the instances in flexible manufacturing systems. It is considered as a very complex to control. Hence generating a control system for this problem domain is difficult. FJSP inherits the job-shop scheduling problem characteristics. It has an additional decision level to the sequencing one which allows the operations to be processed on any machine among a set of available machines at a facility. In this article, we present Artificial Fish Swarm Algorithm with Harmony Search for solving the flexible job shop scheduling problem. It is based on the new harmony improvised from results obtained by artificial fish swarm algorithm. This improvised solution is sent to comparison to an overall best

In this paper, two of the local search algorithms are used (genetic algorithm and particle swarm optimization), in scheduling number of products (n jobs) on a single machine to minimize a multi-objective function which is denoted as  (total completion time, total tardiness, total earliness and the total late work). A branch and bound (BAB) method is used for comparing the results for (n) jobs starting from (5-18). The results show that the two algorithms have found the optimal and near optimal solutions in an appropriate times.