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.

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i

A content-based image retrieval (CBIR) is a technique used to retrieve images from an image database. However, the CBIR process suffers from less accuracy to retrieve images from an extensive image database and ensure the privacy of images. This paper aims to address the issues of accuracy utilizing deep learning techniques as the CNN method. Also, it provides the necessary privacy for images using fully homomorphic encryption methods by Cheon, Kim, Kim, and Song (CKKS). To achieve these aims, a system has been proposed, namely RCNN_CKKS, that includes two parts. The first part (offline processing) extracts automated high-level features based on a flatting layer in a convolutional neural network (CNN) and then stores these features in a

             Polycystic syndrome (PCOS) is a considerable infertility disorder in adolescents and adult women in reproductive age. Obesity is a vigorous risk factor related to POCS.  This study aims to evaluate the association of obesity and PCOS by investigating several parameters including:  anthropological, biochemical (lipid profile, fasting blood sugar, glucose tolerance test, and hormone levels (LH, FSH, LH/FSH ratio, Estradiol2 and Testosterone),and genetic parameters (Fat mass and Obesity associated gene (FTO) polymorphism at rs17817449) in 63 obese and non-obese PCOS women. The biochemical tests were investigated by colorimetric methods while FTO gene polymorphism was detected by PCR–RFLP.  Lipid profile, F

Automatic speaker recognition may achieve remarkable performance in matched training and test conditions. Conversely, results drop significantly in incompatible noisy conditions. Furthermore, feature extraction significantly affects performance. Mel-frequency cepstral coefficients MFCCs are most commonly used in this field of study. The literature has reported that the conditions for training and testing are highly correlated. Taken together, these facts support strong recommendations for using MFCC features in similar environmental conditions (train/test) for speaker recognition. However, with noise and reverberation present, MFCC performance is not reliable. To address this, we propose a new feature 'entrocy' for accurate and robu

The study deals with China's soft power and diplomacy in the Middle East, and it focuses specifically on the tools and foundations of China's soft diplomacy and how it achieves its goals in the region in addition to its challenges in the region. In this regard, the study also focuses on the Chinese Belt and Road Initiative and its soft foundations and how they serve China’s diplomacy and soft power in the region. The study ends with a set of conclusions, perhaps the most prominent of which is that diplomacy and soft power have become a fundamental pillar of China's foreign policy to achieve its foreign goals and to establish an international system compatible with China's principles. As for the Middle East, China has established a poli

              -convex sets and -convex functions, which are considered as an important class of generalized convex sets and convex functions, have been introduced and studied by Youness [5] and other researchers. This class has recently extended, by Youness, to strongly -convex sets and strongly -convex functions. In these generalized classes, the definitions of the classical convex sets and convex functions are relaxed and introduced with respect to a mapping . In this paper, new properties of strongly -convex sets are presented. We define strongly -convex hull, strongly -convex cone, and strongly -convex cone hull and we proof some of their properties.  Some examples to illustrate the aforementioned concepts and to cl

An intelligent software defined network (ISDN) based on an intelligent controller can manage and control the network in a remarkable way. In this article, a methodology is proposed to estimate the packet flow at the sensing plane in the software defined network-Internet of Things based on a partial recurrent spike neural network (PRSNN) congestion controller, to predict the next step ahead of packet flow and thus, reduce the congestion that may occur. That is, the proposed model (spike ISDN-IoT) is enhanced with a congestion controller. This controller works as a proactive controller in the proposed model. In addition, we propose another intelligent clustering controller based on an artificial neural network, which operates as a reactive co