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

There is various human biometrics used nowadays, one of the most important of these biometrics is the face. Many techniques have been suggested for face recognition, but they still face a variety of challenges for recognizing faces in images captured in the uncontrolled environment, and for real-life applications. Some of these challenges are pose variation, occlusion, facial expression, illumination, bad lighting, and image quality. New techniques are updating continuously. In this paper, the singular value decomposition is used to extract the features matrix for face recognition and classification. The input color image is converted into a grayscale image and then transformed into a local ternary pattern before splitting the image into

<p>The directing of a wheeled robot in an unknown moving environment with physical barriers is a difficult proposition. In particular, having an optimal or near-optimal path that avoids obstacles is a major challenge. In this paper, a modified neuro-controller mechanism is proposed for controlling the movement of an indoor mobile robot. The proposed mechanism is based on the design of a modified Elman neural network (MENN) with an effective element aware gate (MEEG) as the neuro-controller. This controller is updated to overcome the rigid and dynamic barriers in the indoor area. The proposed controller is implemented with a mobile robot known as Khepera IV in a practical manner. The practical results demonstrate that the propo

Electrical Discharge Machining (EDM) is a widespread Nontraditional Machining (NTM) processes for manufacturing of a complicated geometry or very hard metals parts that are difficult to machine by traditional machining operations. Electrical discharge machining is a material removal (MR) process characterized by using electrical discharge erosion. This paper discusses the optimal parameters of EDM on high-speed steel (HSS) AISI M2 as a workpiece using copper and brass as an electrode. The input parameters used for experimental work are current (10, 24 and 42 A), pulse on time (100, 150 and 200 µs), and pulse off time (4, 12 and 25 µs) that have effect on the material removal rate (MRR), electrode wear rate (EWR) and wear ratio (WR). A

The Adaptive Optics technique has been developed to obtain the correction of atmospheric seeing. The purpose of this study is to use the MATLAB program to investigate the performance of an AO system with the most recent AO simulation tools, Objected-Oriented Matlab Adaptive Optics (OOMAO). This was achieved by studying the variables that impact image quality correction, such as observation wavelength bands, atmospheric parameters, telescope parameters, deformable mirror parameters, wavefront sensor parameters, and noise parameters. The results presented a detailed analysis of the factors that influence the image correction process as well as the impact of the AO components on that process

This study used a continuous photo-Fenton-like method to remediate textile effluent containing azo dyes especially direct blue 15 dye (DB15). A Eucalyptus leaf extract was used to create iron/copper nanoparticles supported on bentonite for use as catalysts (E@B-Fe/Cu-NPs). Two fixed-bed configurations were studied and compared. The first one involved mixing granular bentonite with E@B-Fe/Cu-NPs (GB- E@B-Fe/Cu-NPs), and the other examined the mixing of E@B-Fe/Cu-NPs with glass beads (glass beads-E@B-Fe/Cu-NPs) and filled to the fixed-bed column. Scanning electron microscopy (SEM), zeta potential, and atomic forces spectroscopy (AFM) techniques were used to characterize the obtained particles (NPs). The effect of flow rate and DB15 concent

Biomass has been extensively investigated, because of its presence as clean energy source. Tars and particulates formation problems are still the major challenges in development especially in the implementation of gasification technologies into nowadays energy supply systems. Laser Induced Fluorescence spectroscopy (LIF) method is incorporated for determining aromatic and Polycyclic Aromatic Hydrocarbons (PAH) produced at high temperature gasification technology. The effect of tars deposition when the gases are cooled has been highly reduced by introducing a new concept of measurement cell. The samples of PAH components have been prepared with the standard constrictions of measured PAHs by using gas chromatograph (GC). OPO laser with tun

Recent advances in wireless communication systems have made use of OFDM technique to achieve high data rate transmission. The sensitivity to frequency offset between the carrier frequencies of the transmitter and the receiver is one of the major problems in OFDM systems. This frequency offset introduces inter-carrier interference in the OFDM symbol and then the BER performance reduced. In this paper a Multi-Orthogonal-Band MOB-OFDM system based on the Discrete Hartley Transform (DHT) is proposed to improve the BER performance. The OFDM spectrum is divided into equal sub-bands and the data is divided between these bands to form a local OFDM symbol in each sub-band using DHT. The global OFDM symbol is formed from all sub-bands together using