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

New nanotechnology-based approaches are increasingly being investigated for enhanced oil recovery (EOR), with a particular focus on heavy oil reservoirs. Typically, the addition of a polymer to an injection fluid advances the sweep efficiency and mobility ratio of the fluid and leads to a higher crude oil recovery rate. However, harsh reservoir conditions, including high formation salinity and temperature, can limit the performance of such polymer fluids. Recently, nanofluids, that is, dispersions of nanoparticles (NPs) in a base fluid, have been recommended as EOR fluids; however, such nanofluids are unstable, even under ambient conditions. In this work, a combination of ZrO2 NPs and the polyacrylamide (PAM) polymer (ZrO2 NPs–PAM) was us

In this research prepared two composite materials , the first prepared from unsaturated polyester resin (UP) , which is a matrix , and aluminum oxide (Al2O3) , and the second prepared from unsaturated polyester resin and aluminum oxide and copper oxide (CuO) , the two composites materials (Alone and Hybrid) of percentage weight (5,10,15)% . All samples were prepared by hand layup process, and study the electrical and thermal conductivity. The results showed decrease electrical conductivity from (10 - 2.39) ×10-15 for (Up+ Al2O3) and from (10 - 2.06)×10-15 for (Up+ Al2O3+ CuO) .But increase thermal conductivity from( 0.17 - 0.505) for (Up+ Al2O3) and from (0.17 - 0.489) for (Up+ Al2O3+ CuO).

     Bimetallic Au –Pt catalysts supporting TiO2 were synthesised using two methods; sol immobilization and impregnation methods. The prepared catalyst underwent a thermal treatment process at 400◦ C, while the reduction reaction under the same condition was done and the obtained catalysts were identified with transmission electron microscopy (TEM) and energy-dispersive spectroscopy (EDS). It has been found that the prepared catalysts have a dimension around 2.5 nm and the particles have uniform orders leading to high dispersion of platinum molecules .The prepared catalysts have been examined as efficient photocatalysts to degrade the Crystal violet dye under UV-light. The optimum values of Bimetallic Au –Pt catalysts supp

The effect of different cutting fluids on surface roughness of brass alloy workpiece during turning operation was carried out in this research. This was performed with different cutting speed, while other cutting parameters had been regarded as constants(feeding rate , and depth of cut). Surface roughness of machined parts that will be tested by electronic surface roughness tester .The results show that the standard coolant gives the best values of surface roughness for fixed cutting speed ,followed by sun flower oil that has approximately the same effect, while the air stream as a coolant gave unsatisfied results for the evaluation of surface roughness.

In the other hand the best values of surface roughness were recorded for max

There are many tools and S/W systems to generate finite state automata, FSA, due to its importance in modeling and simulation and its wide variety of applications. However, no appropriate tool that can generate finite state automata, FSA, for DNA motif template due to the huge size of the motif template. In addition to the optional paths in the motif structure which are represented by the gap. These reasons lead to the unavailability of the specifications of the automata to be generated. This absence of specifications makes the generating process very difficult. This paper presents a novel algorithm to construct FSAs for DNA motif templates. This research is the first research presents the problem of generating FSAs for DNA motif temp

In a connected graph , the distance function between each pair of two vertices from a set vertex  is the shortest distance between them and the vertex degree  denoted by  is the number of edges which are incident to the vertex  The Schultz and modified Schultz polynomials of  are have defined as:

 respectively, where the summations are taken over all unordered pairs of distinct vertices in  and  is the distance between  and  in  The general forms of Schultz and modified Schultz polynomials shall be found and indices of the edge – identification chain and ring – square graphs in the present work.

We propose a novel strategy to optimize the test suite required for testing both hardware and software in a production line. Here, the strategy is based on two processes: Quality Signing Process and Quality Verification Process, respectively. Unlike earlier work, the proposed strategy is based on integration of black box and white box techniques in order to derive an optimum test suite during the Quality Signing Process. In this case, the generated optimal test suite significantly improves the Quality Verification Process. Considering both processes, the novelty of the proposed strategy is the fact that the optimization and reduction of test suite is performed by selecting only mutant killing test cases from cumulating t-way test ca

Hypothesis CO2 geological storage (CGS) involves different mechanisms which can store millions of tonnes of CO2 per year in depleted hydrocarbon reservoirs and deep saline aquifers. But their storage capacity is influenced by the presence of different carboxylic compounds in the reservoir. These molecules strongly affect the water wetness of the rock, which has a dramatic impact on storage capacities and containment security. However, precise understanding of how these carboxylic acids influence the rock’s CO2-wettability is lacking. Experiments We thus systematically analysed these relationships as a function of pressure, temperature, storage depth and organic acid concentrations. A particular focus was on identifying organic acid conce