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 recent days, the escalating need to seamlessly transfer data traffic without discontinuities across the Internet network has exerted immense pressure on the capacity of these networks. Consequently, this surge in demand has resulted in the disruption of traffic flow continuity. Despite the emergence of intelligent networking technologies such as software-defined networking, network cloudification, and network function virtualization, they still need to improve their performance. Our proposal provides a novel solution to tackle traffic flow continuity by controlling the selected packet header bits (Differentiated Services Code Point (DSCP)) that govern the traffic flow priority. By setting the DSCP bits, we can determine the appropriate p

The paper deals with claims in construction projects in Iraq and studies their types, causes, impacts, resolution methods and then proposes a management system to control the impacts of claims. Two parts have been done to achieve the research objective (theoretical part and practical part). The findings showed that the main types of the claims are extra work claims, different site condition claims, delay claims and the main causes of the claims are variation of the orders, design errors and omission, delay in payments by owner, variation in quantities and scheduling errors. The claims have bad impacts on the cost by increasing (10% to 25%) and also on the duration of the project by increasing from (25% to 50%).The negotiation is the main

      The modern systems that have been based upon the hash function are more suitable compared to the conventional systems; however, the complicated algorithms for the generation of the invertible functions have a high level of time consumption. With the use of the GAs, the key strength is enhanced, which results in ultimately making the entire algorithm sufficient. Initially, the process of the key generation is performed by using the results of n-queen problem that is solved by the genetic algorithm, with the use of a random number generator and through the application of the GA operations. Ultimately, the encryption of the data is performed with the use of the Modified Reverse Encryption Algorithm (MREA). It was noticed that the

This work aims to see the positive association rules and negative association rules in the Apriori algorithm by using cosine correlation analysis. The default and the modified Association Rule Mining algorithm are implemented against the mushroom database to find out the difference of the results. The experimental results showed that the modified Association Rule Mining algorithm could generate negative association rules. The addition of cosine correlation analysis returns a smaller amount of association rules than the amounts of the default Association Rule Mining algorithm. From the top ten association rules, it can be seen that there are different rules between the default and the modified Apriori algorithm. The difference of the obta

A Strength Pareto Evolutionary Algorithm 2 (SPEA 2) approach for solving the multi-objective Environmental / Economic Power Dispatch (EEPD) problem is presented in this paper. In the past fuel cost consumption minimization was the aim (a single objective function) of economic power dispatch problem. Since the clean air act amendments have been applied to reduce SO2 and NOX emissions from power plants, the utilities change their strategies in order to reduce pollution and atmospheric emission as well, adding emission minimization as other objective function made economic power dispatch (EPD) a multi-objective problem having conflicting objectives. SPEA2 is the improved version of SPEA with better fitness assignment, density estimation, an

Various speech enhancement Algorithms (SEA) have been developed in the last few decades. Each algorithm has its advantages and disadvantages because the speech signal is affected by environmental situations. Distortion of speech results in the loss of important features that make this signal challenging to understand. SEA aims to improve the intelligibility and quality of speech that different types of noise have degraded. In most applications, quality improvement is highly desirable as it can reduce listener fatigue, especially when the listener is exposed to high noise levels for extended periods (e.g., manufacturing). SEA reduces or suppresses the background noise to some degree, sometimes called noise suppression alg

This work presents a symmetric cryptography coupled with Chaotic NN , the encryption algorithm process the data as a blocks and it consists of multilevel( coding of character, generates array of keys (weights),coding of text and chaotic NN ) , also the decryption process consists of multilevel (generates array of keys (weights),chaotic NN, decoding of text and decoding of character).Chaotic neural network is used as a part of the proposed system with modifying on it ,the keys that are used in chaotic sequence are formed by proposed key generation algorithm .The proposed algorithm appears efficiency during the execution time where it can encryption and decryption long messages by short time and small memory (chaotic NN offer capacity of m

In this work, Elzaki transform (ET) introduced by Tarig Elzaki is applied to solve linear Volterra fractional integro-differential equations (LVFIDE). The fractional derivative is considered in the Riemman-Liouville sense. The procedure is based on the application of (ET) to (LVFIDE) and using properties of (ET) and its inverse. Finally, some examples are solved to show that this is computationally efficient and accurate.

       In this work, Elzaki transform (ET) introduced by Tarig Elzaki is applied to solve linear Volterra fractional integro-differential equations (LVFIDE). The fractional derivative is considered in the Riemman-Liouville sense. The procedure is based on the application of (ET) to (LVFIDE) and using properties of (ET) and its inverse. Finally, some examples are solved to show that this is computationally efficient and accurate.