Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

This research deals with the study of top soil electrical conductive regions located within Baghdad City. The research included measuring the dissolved soil material extraction Electrical Conductivity (EC) with an aqueous solution for the top (0-30 cm) soil layer of the study area. As the electrical conductivity values increase by increasing the amount of dissolved salts in principle, we can consider that the aim of this research is to predict the amount and distribution of (soil contamination with salts) which is represented by the (Salt Index), this factor calculated for each soil representative sample taken from the region with a depth of (30 cm). Laboratory (EC) test values measured by the use of solutions (EC) digital meter for the ex

Background: Pressure ulcers remain a serious complication for immobile patients and a burden for healthcare professionals. Objectives: To assess health behavior prevention among critical care nurses regarding pressure ulcer prevention for hospitalized patients and to find out the relationship between critical care nurses health behavior prevention and sociodemographic variables. Methods: A cross-sectional design study was carried out in critical care units at three teaching hospitals. The study period extended from November 1, 2022, to January 28, 2023. Non-probability purposive sampling, whose target population was 100 nurses who work in critical care units in Baghdad, Iraq. The data were collected using a self-administered questio

Transportation and distribution are the most important elements in the work system for any company, which are of great importance in the success of the chain work. Al-Rabee factory is one of the largest ice cream factories in Iraq and it is considered one of the most productive and diversified factories with products where its products cover most areas of the capital Baghdad, however, it lacks a distribution system based on scientific and mathematical methods to work in the transportation and distribution processes, moreover, these processes need a set of important data that cannot in any way be separated from the reality of fuzziness industrial environment in Iraq, which led to use the fuzzy sets theory to reduce the levels of uncertainty.

This work is concerned with the vibration attenuation of a smart beam interacting with fluid using proportional-derivative PD control and adaptive approximation compensator AAC. The role of the AAC is to improve the PD performance by compensating for unmodelled dynamics using the concept of function approximation technique FAT. The key idea is to represent the unknown parameters using the weighting coefficient and basis function matrices/vectors. The weighting coefficient vector is updated using Lyapunov theory. This controller is applied to a flexible beam provided with surface bonded piezo-patches while the vibrating beam system is submerged in a fluid. Two main effects are considered: 1) axial stretching of the vibrating beam that leads