The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

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 are many images you need to large Khoznah space With the continued evolution of storage technology for computers, there is a need nailed required to reduce Alkhoznip space for pictures and image compression in a good way, the conversion method Alamueja

Image segmentation can be defined as a cutting or segmenting process of the digital image into many useful points which are called segmentation, that includes image elements contribute with certain attributes different form Pixel that constitute other parts. Two phases were followed in image processing by the researcher in this paper. At the beginning, pre-processing image on images was made before the segmentation process through statistical confidence intervals that can be used for estimate of unknown remarks suggested by Acho & Buenestado in 2018. Then, the second phase includes image segmentation process by using "Bernsen's Thresholding Technique" in the first phase. The researcher drew a conclusion that in case of utilizing

Gypseous soils are common in several regions in the world including Iraq, where more than 28.6% of its surface is covered with this type of soil. This soil, with high gypsum content, causes different problems for construction and strategic projects. As a result of water flow through the soil mass, the permeability and chemical arrangement of these soils varies with time due to the solubility and leaching of gypsum. In this study, the soil of 36% gypsum content, was taken from one location about 100 km southwest of Baghdad, where the samples were taken from depths (0.5 - 1) m below the natural ground and mixed with (3%, 6%, 9%) of Copolymer and Novolac polymer to improve the engineering properties that include: collapsibility, perm

In this paper, the generation of a chaotic carrier by Lorenz model
is theoretically studied. The encoding techniques has been used is
chaos masking of sinusoidal signal (massage), an optical chaotic
communications system for different receiver configurations is
evaluated. It is proved that chaotic carriers allow the successful
encoding and decoding of messages. Focusing on the effect of
changing the initial conditions of the states of our dynamical system
e.i changing the values (x, y, z, x1, y1, and z1).

Large quantities of contaminated carwash wastewater are produced per day from carwash places. Extensively it contains large quantities of chemicals from detergents, oil, grease, heavy metals, suspended solids, types of hydrocarbons, and biological contents. A novel electrocoagulation treatment by foil electrodes was conducted to remove COD, turbidity, Total Dissolved Solids (TDS) from contaminated carwash wastewater and decrease its Electrical Conductivity (EC). A thin layer of aluminum foil is used as an electrode in this treatment process. The effects of different voltage and treatment times were studied. The best result was found at a voltage of 30 volts and treatment time 90 minute where the removal efficiency of COD

The present work includes a design and characteristics study of a controlling the wavelength of high power diode laser by thermoelectric cooler [TEC] . The work includes the operation of the [TEC] to control the temperature of the diode laser between ( 0- +30) °C by changing the resistance of thermistor. We can control a limited temperature of a diode laser by changing the phase cooling between hot and cold faces of the diode, this process can be attempted by comparator type [LM –311] .The theoretical results give a model for controlling the temperature with, the suitable wavelength.

Construction projects have become a changing dramatically in recent decades and that the goal of the beneficiaries of the implementation of structural project is to complete the work with less time and within the cost of the specific and the best possible quality may sometimes happen that highlights the importance of time on the rest of the items at the implementation of projects for various reasons, including the need to use the project as soon as possible possible change rapidly to customer's requests, but the high cost of the project represents the biggest obstacle for entrepreneurs with its effects on the quality and the time workers, and is a measure of those elements in monetary terms is the key to integration between them, so the