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.

Spraying pesticides is one of the most common procedures that is conducted to control pests. However, excessive use of these chemicals inversely affects the surrounding environments including the soil, plants, animals, and the operator itself. Therefore, researchers have been encouraged to...

Controlling cost in construction projects is an essential issue. This study investigates the most critical problems that cause weakness in cost control in Iraqi construction projects. The quantitative technique was used by conducting a survey directed to professionals who work on construction projects. One hundred and sixty-four questionnaire forms were distributed to private sector companies, government companies, and government institutions, and the responses were subjected to the required statistical analysis. The results indicate that the most influential factors are the weakness in keeping up with the use of modern concepts, methods, and technologies, the delay in receiving the amounts due for work done from the owner, fluctuat

The importance of kick tolerance in well operations has recently increased due to its implications in well design, in drilling and well control. To study a simple method for the application of kick tolerance concept in an effective way on the basis of field data, this research purpose is to improve knowledge about Kick Tolerance and represents a technical basis for the discussion on revision of standard procedure. The objective of this work is to review and to present a methodology of determination the kick tolerance parameters using the circulation kicks tolerance concepts. The proposed method allows to know, to evaluate and to analyze the kick tolerance problem in order to make the drilling execution safer and more economical by reducin

Simulation of direct current (DC) discharge plasma using
COMSOL Multiphysics software were used to study the uniformity
of deposition on anode from DC discharge sputtering using ring and
disc cathodes, then applied it experimentally to make comparison
between film thickness distribution with simulation results. Both
simulation and experimental results shows that the deposition using
copper ring cathode is more uniformity than disc cathode

<p><span>Medium access control (MAC) protocol design plays a crucial role to increase the performance of wireless communications and networks. The channel access mechanism is provided by MAC layer to share the medium by multiple stations. Different types of wireless networks have different design requirements such as throughput, delay, power consumption, fairness, reliability, and network density, therefore, MAC protocol for these networks must satisfy their requirements. In this work, we proposed two multiplexing methods for modern wireless networks: Massive multiple-input-multiple-output (MIMO) and power domain non-orthogonal multiple access (PD-NOMA). The first research method namely Massive MIMO uses a massive numbe

Wireless Multimedia Sensor Networks (WMSNs) are networks of wirelessly interconnected sensor nodes equipped with multimedia devices, such as cameras and microphones. Thus a WMSN will have the capability to transmit multimedia data, such as video and audio streams, still images, and scalar data from the environment. Most applications of WMSNs require the delivery of multimedia information with a certain level of Quality of Service (QoS). This is a challenging task because multimedia applications typically produce huge volumes of data requiring high transmission rates and extensive processing; the high data transmission rate of WMSNs usually leads to congestion, which in turn reduces the Quality of Service (QoS) of multimedia applications. To

This research is devoted to design and implement a Supervisory Control and Data Acquisition system (SCADA) for monitoring and controlling the corrosion of a carbon steel pipe buried in soil. A smart technique equipped with a microcontroller, a collection of sensors and a communication system was applied to monitor and control the operation of an ICCP process for a carbon steel pipe. The integration of the built hardware, LabVIEW graphical programming and PC interface produces an effective SCADA system for two types of control namely: a Proportional Integral Derivative (PID) that supports a closed loop, and a traditional open loop control. Through this work, under environmental temperature of 30°C, an evaluation and comparison were done for

The aim of the current research is to identify the self-control of kindergarten teachers as well as to identify the significance of the differences according to a variable (years of service, academic achievement, specialization). Its final paragraphs consist of (35) paragraphs, and its psychometric properties were verified and the tool was applied to a sample of (400) teachers chosen randomly from kindergarten teachers affiliated to the General Directorates of Education in Baghdad, Rusafa, and Karkh for the academic year 2019-2020

In light of the objectives of the current research, the following results were reached

1. The current research sample is from kindergarten teachers with self-contro
2. There are diffe

This paper represents an experimental study on the application of smart control represented by the use of the fuzzy logic controller. Two-link flexible manipulators that are used in airspace and military applications are made of flexible materials characterized by low frequency and damping ratio. To solve this problem, this paper proposes the use of smart materials (piezoelectric transducers), where each link is bonded with a pair of piezoelectric transducers that act as a sensor and another as an actuator. As the arm vibrates because of the movement generated by the motor, this voltage is controlled by a regulator inside the LABVIEW® 2020 software and sends the output control voltage to the piezoelectric actuator. Experimental results