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.

This paper develops a fuzzy multi-objective model for solving aggregate production planning problems that contain multiple products and multiple periods in uncertain environments. We seek to minimize total production cost and total labor cost. We adopted a new method that utilizes a Zimmermans approach to determine the tolerance and aspiration levels. The actual performance of an industrial company was used to prove the feasibility of the proposed model. The proposed model shows that the method is useful, generalizable, and can be applied to APP problems with other parameters.

The purpose of this study is to diagnose factors that effect Thi-Qar behavioral intention to use internet. A sample of (127) internet users of university staff was taken in the study and were analyzed by using path analyze . The study concluded that there is a set of affecting correlation. It was founded that exogenous variables (gender, income, perceived fun, perceived usefulness, Image, and ease of use) has significant effect on endogenous (behavioral intention) . The result of analysis indicated that image hopeful gained users comes first, ease of use secondly, perceived fan and perceived usefulness on (dependent variables (daily internet usage and diversity of internet usage. Implication of these result are discussed . the st

Aerial manipulation of objects has a number of advantages as it is not limited by the morphology of the terrain. One of the main problems of the aerial payload process is the lack of real-time prediction of the interaction between the gripper of the aerial robot and the payload. This paper introduces a digital twin (DT) approach based on impedance control of the aerial payload transmission process. The impedance control technique is implemented to develop the target impedance based on emerging the mass of the payload and the model of the gripper fingers. Tracking the position of the interactional point between the fingers of gripper and payload, inside the impedance control, is achieved using model predictive control (MPD) approach.

Recently, Image enhancement techniques can be represented as one of the most significant topics in the field of digital image processing. The basic problem in the enhancement method is how to remove noise or improve digital image details. In the current research a method for digital image de-noising and its detail sharpening/highlighted was proposed. The proposed approach uses fuzzy logic technique to process each pixel inside entire image, and then take the decision if it is noisy or need more processing for highlighting. This issue is performed by examining the degree of association with neighboring elements based on fuzzy algorithm. The proposed de-noising approach was evaluated by some standard images after corrupting them with impulse

This work aims to develop a secure lightweight cipher algorithm for constrained devices. A secure communication among constrained devices is a critical issue during the data transmission from the client to the server devices. Lightweight cipher algorithms are defined as a secure solution for constrained devices that require low computational functions and small memory. In contrast, most lightweight algorithms suffer from the trade-off between complexity and speed in order to produce robust cipher algorithm. The PRESENT cipher has been successfully experimented on as a lightweight cryptography algorithm, which transcends other ciphers in terms of its computational processing that required low complexity operations. The mathematical model of

Because of vulnerable threats and attacks against database during transmission from sender to receiver, which is one of the most global security concerns of network users, a lightweight cryptosystem using Rivest Cipher 4 (RC4) algorithm is proposed. This cryptosystem maintains data privacy by performing encryption of data in cipher form and transfers it over the network and again performing decryption to original data. Hens, ciphers represent encapsulating system for database tables

There has been a great deal of research into the considerable challenge of managing of traffic at road junctions; its application to vehicular ad hoc network (VANET) has proved to be of great interest in the developed world. Dynamic topology is one of the vital challenges facing VANET; as a result, routing of packets to their destination successfully and efficiently is a non-simplistic undertaking. This paper presents a MDORA, an efficient and uncomplicated algorithm enabling intelligent wireless vehicular communications. MDORA is a robust routing algorithm that facilitates reliable routing through communication between vehicles. As a position-based routing technique, the MDORA algorithm, vehicles' precise locations are used to establish th