The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

This paper describes the problem of online autonomous mobile robot path planning, which is consisted of finding optimal paths or trajectories for an autonomous mobile robot from a starting point to a destination across a flat map of a terrain, represented by a 2-D workspace. An enhanced algorithm for solving the problem of path planning using Bacterial Foraging Optimization algorithm is presented. This nature-inspired metaheuristic algorithm, which imitates the foraging behavior of E-coli bacteria, was used to find the optimal path from a starting point to a target point. The proposed algorithm was demonstrated by simulations in both static and dynamic different environments. A comparative study was evaluated between the developed algori

التخطيط هو احد العناصر الأساسية في الإدارة، وهو عملية مستمرة لا تتوقف في مجال أي عمل اداري ناجح ويعتبر التخطيط الوظيفة الإدارية الأولى وله الأولوية على الوظائف الإدارية الأخرى من تنظيم وتوجيه ورقابة لان هذه الوظائف يجب ان تعكس هذا التخطيط، فالمدير ينظم ويوجه ويراقب لكي يضمن تحقيق الأهداف طبقا للخطط الموضوعة. وكلمة التخطيط من الكلمات ذات المعنى الواسع هنالك البعض يعتبر التخطيط اصلاحا شاملا له منفعته المؤكد

In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected ti

Brachytherapy treatment is primarily used for the certain handling kinds of cancerous tumors. Using radionuclides for the study of tumors has been studied for a very long time, but the introduction of mathematical models or radiobiological models has made treatment planning easy. Using mathematical models helps to compute the survival probabilities of irradiated tissues and cancer cells. With the expansion of using HDR-High dose rate Brachytherapy and LDR-low dose rate Brachytherapy for the treatment of cancer, it requires fractionated does treatment plan to irradiate the tumor. In this paper, authors have discussed dose calculation algorithms that are used in Brachytherapy treatment planning. Precise and less time-consuming calculations

Diabetic retinopathy is an eye disease in diabetic patients due to damage to the small blood vessels in the retina due to high and low blood sugar levels. Accurate detection and classification of Diabetic Retinopathy is an important task in computer-aided diagnosis, especially when planning for diabetic retinopathy surgery. Therefore, this study aims to design an automated model based on deep learning, which helps ophthalmologists detect and classify diabetic retinopathy severity through fundus images. In this work, a deep convolutional neural network (CNN) with transfer learning and fine tunes has been proposed by using pre-trained networks known as Residual Network-50 (ResNet-50). The overall framework of the proposed

Shifting Sand of English in Iraq language Policy and Planning

Urbanization led to significant changes in the properties of the land surface. That appends additional heat loads at the city, which threaten comfort and health of people. There is unclear understanding represent of the relationship between climate indicators and the features of the early virtual urban design. The research focused on simulation capability, and the affect in urban microclimate. It is assumed that the adoption of certain scenarios and strategies to mitigate the intensity of the UHI leads to the improvement of the local climate and reduce the impact of global warming. The aim is to show on the UHI methods simulation and the programs that supporting simulation and mitigate the effect UHI. UHI reviewed has been conducted the for

In this paper, an enhanced artificial potential field (EAPF) planner is introduced. This planner is proposed to rapidly find online solutions for the mobile robot path planning problems, when the underlying environment contains obstacles with unknown locations and sizes. The classical artificial potential field represents both the repulsive force due to the detected obstacle and the attractive force due to the target. These forces can be considered as the primary directional indicator for the mobile robot. However, the classical artificial potential field has many drawbacks. So, we suggest two secondary forces which are called the midpoint