A computerized investigation has been carried out on the design of six electrodes electrostatic lenses used in electron gun application. The Finite-Element Method (FEM) was used in the solution of Laplace equation for determine the axial potential distribution. The electron trajectory under zero magnification condition. The optical properties, spherical and chromatic aberrations, the object and image focal length and object and image position are calculated. A very good futures for the electron gun with these lenses have been computed where are a beam current of 8.7*10-7A can be supplied using cathode tip of radius 10nm.

Through the researchers' acquaintance with the previous studies, the problem was identified as that the preparation of training curricula in all its units must be based on accurate scientific foundations. Positively affect the type of attack and its implication in the presence of correlational relations, whether direct or indirect, i.e., precedence in training and in preparing units Therefore, the researcher decided to build a causal model to know the relationships to show the best model of the direct straight attack. The study aimed to build a causal model for the most important physical measurements and kinetic capabilities of the direct straight attack in the research sample. The two researchers used the descriptive approach in t

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

This paper presents a control system to make the robotic hand mimic human hand motion in real time and offline mode. The human hand tracking system is a wearable sensing arm (potentiometers) used to determine the position in space and to sense the grasping task of human hand. The maskable sensing arm was designed with same geometrical arrangement of robotic hand that needs to be controlled. The control software of a robot was implemented using Visual Basic and supported with graphical user interface (GUI). The control algorithm depends on joint to joint mapping method to match between the motions at each joint of portable sensing arm with corresponding joint of a robot in order to make the robot mimic the motion.

The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

     In this paper, we present a Branch and Bound (B&B) algorithm of scheduling (n) jobs on a single machine to minimize the sum total completion time, total tardiness, total earliness, number of tardy jobs and total late work with unequal release dates. We proposed six heuristic methods for account upper bound. Also to obtain lower bound (LB) to this problem we modified a (LB) select from literature, with (Moore algorithm and Lawler's algorithm).  And some dominance rules were suggested. Also, two special cases were derived. Computational experience showed the proposed (B&B) algorithm was effective in solving problems with up to (16) jobs, also the upper bounds and the lower bound were effective in restr

Abstract :  This research is concerned with studying the best type and method of  irrigation as well as the best cultivated area to reduce the cost of producing  dunums of wheat crop in Iraq , and was based on data taken from the Ministry of Planning / Central Statistical Organization About cost of wheat crop production for (12) Iraqi governorates except Kurdistan, Nineveh, Salah al-Din, Anbar) and the sample size (554) according to the cost survey carried out by the Ministry of Planning / Central Statistical Organization for 2017, The results of the research showed that there are significant statistical differences between production costs when using t

In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

The transportation problem (TP) is employed in many different situations, such as scheduling, performance, spending, plant placement, inventory control, and employee scheduling. When all variables, including supply, demand, and unit transportation costs (TC), are precisely known, effective solutions to the transportation problem can be provided. However, understanding how to investigate the transportation problem in an uncertain environment is essential. Additionally, businesses and organizations should seek the most economical and environmentally friendly forms of transportation, considering the significance of environmental issues and strict environmental legislation. This research employs a novel ranking function to solve the transpor