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

Purpose: To identify the size of the food gap for the main agricultural products and crops in Iraq, which reflects to us the extent to which agricultural production in particular and the agricultural sector in general have declined.Theoretical framework: The theoretical side of the research dealt with the definition of self-sufficiency and the food gap, as well as identifying the reality of agricultural production in Iraq during the study period, as well as the reality of the food gap for the most important agricultural, plant and animal products.Design/methodology/approach: In reviewing the research problem, the researcher adopted the method of deductive and descriptive analysis based on the presentation and detail of official data

Fusidic acid (FA) is a well-known pharmaceutical antibiotic used to treat dermal infections. This experiment aimed for developing a standardized HPLC protocol to determine the accurate concentration of fusidic acid in both non-ionic and cationic nano-emulsion based gels. For this purpose, a simple, precise, accurate approach was developed. A column with reversed-phase C18 (250 mm x 4.6 mm ID x 5 m) was utilized for the separation process. The main constituents of the HPLC mobile phase were composed of water: acetonitrile (1: 4); adjusted at pH 3.3. The flow rate was 1.0 mL/minute. The optimized wavelength was selected at 235 nm. This approach achieved strong linearity for alcoholic solutions of FA when loaded at a serial concentrati

    Clustering is an unsupervised learning method that classified data according to similarity probabilities. DBScan as a high-quality algorithm has been introduced for clustering spatial data due to its ability to remove noise (outlier) and constructing arbitrarily shapes. However, it has a problem in determining a suitable value of Eps parameter. This paper proposes a new clustering method, termed as DBScanBAT, that it optimizes DBScan algorithm by BAT algorithm. The proposed method automatically sets the DBScan parameters (Eps) and finds the optimal value for it. The results of the proposed DBScanBAT automatically generates near original number of clusters better than DBScanPSO and original DBScan. Furthermore, the proposed method

Science, technology and many other fields are use clustering algorithm widely for many applications, this paper presents a new hybrid algorithm called KDBSCAN that work on improving k-mean algorithm and solve two of its
problems, the first problem is number of cluster, when it`s must be entered by user, this problem solved by using DBSCAN algorithm for estimating number of cluster, and the second problem is randomly initial centroid problem that has been dealt with by choosing the centroid in steady method and removing randomly choosing for a better results, this work used DUC 2002 dataset to obtain the results of KDBSCAN algorithm, it`s work in many application fields such as electronics libraries,

Steganography is an important class of security which is widely used in computer and network security nowadays. In this research, a new proposed algorithm was introduced with a new concept of dealing with steganography as an algorithmic secret key technique similar to stream cipher cryptographic system. The proposed algorithm is a secret key system suggested to be used in communications for messages transmission steganography