The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

     In this paper, we introduce an approximate method for solving fractional order delay variational problems using fractional Euler polynomials operational matrices. For this purpose, the operational matrices of fractional integrals and derivatives are designed for Euler polynomials. Furthermore, the delay term in the considered functional is also decomposed in terms of the operational matrix of the fractional Euler polynomials. It is applied and substituted together with the other matrices of the fractional integral and derivative into the suggested functional. The main equations are then reduced to a system of algebraic equations. Therefore, the desired solution to the original variational problem is obtained by solving the resul

   In this paper we introduce many different Methods of ridge regression to solve multicollinearity problem in linear regression model. These Methods include two types of ordinary ridge regression (ORR1), (ORR2) according to the choice of ridge parameter as well as generalized ridge regression (GRR). These methods were applied on a dataset suffers from a high degree of multicollinearity, then according to the criterion of mean square error (MSE) and coefficient of determination (R2) it was found that (GRR) method performs better than the other two methods.
 

 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).

      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

In this article, the inverse source problem is determined by the partition hyperbolic equation under the left end flux tension of the string, where the extra measurement is considered. The approximate solution is obtained in the form of splitting and applying the finite difference method (FDM). Moreover, this problem is ill-posed, dealing with instability of force after adding noise to the additional condition. To stabilize the solution, the regularization matrix is considered. Consequently, it is proved by error estimates between the regularized solution and the exact solution. The numerical results show that the method is efficient and stable.

     In this paper, one of the Machine Scheduling Problems is studied, which is the problem of scheduling a number of products (n-jobs) on one (single) machine with the multi-criteria objective function. These functions are (completion time, the tardiness, the earliness, and the late work) which formulated as . The branch and bound (BAB) method are used as the main method for solving the problem, where four upper bounds and one lower bound are proposed and a number of dominance rules are considered to reduce the number of branches in the search tree. The genetic algorithm (GA) and the particle swarm optimization (PSO) are used to obtain two of the upper bounds. The computational results are calculated by coding (progr

 Computer theoretical study has been carried out on the design of five electrode immersion electrostatic lens used in electron gun application. The finite element method (FEM) is used in the solution of the Poisson's equation fro determine axial potential distribution, the electron trajectory under Zero magnification condition .      The optical  properties : focal length ,spherical and chromatic aberrations are calculated,From studying the properties of the designed electron gun. we have good futures for these  electron gun where are abeam current 4*10-4A    can be supplied by using cathode tip of radius 100 nm.