Manufacturing industry is constantly looking for ways to improve the efficiency of production processes so as to lower production costs, maintain product quality, and improve production planning. This study aims to provide an integrated optimization and forecasting framework that combines Cutting Optimization Pro5, linear programming, and an Enhanced N-BEATS deep learning model to minimize material waste and manufacturing cost and to predict the number of production items with a price-reduction strategy. The real industrial case study is based on production and pricing data from the Akad factory of the General Company for Electrical and Electronic Products in Iraq for the period from 2014 to 2025, concerning the manufacture of 80 L and 120 L electric water heaters. That is, Cutting Optimization Pro5 was used to specify optimal sheet sizes and cutting plans, minimizing waste and reducing production costs. At the same time, the Enhanced N-BEATS deep learning model was implemented to forecast future production quantities. The optimization results showed a significant reduction in wasted materials and production costs, allowing lower product prices. Thus, the forecasting results proved that the performance of the Enhanced N-BEATS model was much better than that of SARIMAX and Simple Linear Regression since the model showed the lowest prediction errors (pMAPE value for the 120 L product is equal to 0.040 and nMSE is equal to 0.016, while pMAPE for the 80 L product equals 0.091, and nMSE equals 0.007). The results show that combining cutting optimization and deep learning can create an efficient decision-support framework to improve production efficiency, lower production costs, and enhance production planning in industrial environments.
Naturally available products have been used widely for centuries in handling human disease. The present study aimed to determine the effect of aluminum potassium sulfate addition into the soft liner on tensile strength and peel bond strength. The effect of aluminum potassium sulfate evaluated by two methods, first one include incorporation of KAL (SO4)2 into soft liner monomer in concentration (2%,3% by wt.) while the second method include immersion of soft liner specimens in solution of KAL(SO4)2 in concentration(5%,10% percent) during time periods (0,10 minutes). In conclusions, the results of current study encourage use KAL (SO4)2 within soft liner material
In recent years, English language teaching and second language acquisition has demonstrated a significant accentuation upon basic reasoning abilities improvement in the language capability advancement. Encouraging a point of view of duty to training basic intuition aptitudes in accordance with the English language courses, this paper gives an account of an investigation directed at theoretical meanings of basic deduction, drifts about the centrality of basic speculation for language educating and associations between critical thinking and language learning. The educators have the focal pretended by basic intuition in successful language teaching method, identified to Ennis’ (2011) critical thinking categories. The skill of thinking critic
... Show MoreObjective : Sciatic nerve block (popliteal approach) and femoral N block is a new technique other than general anesthesia in below knee surgery because it provides adequate muscle relaxation, with good intraoperative and post-operative analgesia. Nefopam is non opioid, non-respiratory depressant and non-sedative was mixed with local anesthetics drug to study the effects. This study was done to compare the onset and duration of sensory and onset time and duration of action of motor block following administration of either bupivacaine alone with administration of bupivacaine and Nefopam in patients undergoing below knee lower limb surgeries under ultrasound guided regional anesthesia.
Methods: 100 patients with American society of anest
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
... Show MoreThe 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
... Show MoreThe 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
... Show MoreE-learning is a lifeline for the educational process, which contributed to the sustainability of working educational organizations and prevented them from stopping, so the study came to measure the compatibility between E-learning quality dimensions (information technology, educational curricula, teaching methods, and intellectual capital of educational institution) as an independent variable, and educational services quality dimensions represented by (safety, tangibility, reliability and Confidence) as a dependent variable. The sample was 150 teachers was drawn from the College of Administration and Economics community of 293 teachers through the use of several statistical methods to measure the degree of correlation and impact between the
... Show MoreA biconical antenna has been developed for ultra-wideband sensing. A wide impedance bandwidth of around 115% at bandwidth 3.73-14 GHz is achieved which shows that the proposed antenna exhibits a fairly sensitive sensor for microwave medical imaging applications. The sensor and instrumentation is used together with an improved version of delay and sum image reconstruction algorithm on both fatty and glandular breast phantoms. The relatively new imaging set-up provides robust reconstruction of complex permittivity profiles especially in glandular phantoms, producing results that are well matched to the geometries and composition of the tissues. Respectively, the signal-to-clutter and the signal-to-mean ratios of the improved method are consis
... Show MoreThe specifications of lubricating oil are fundamentally the final product of materials that have been added for producing the desired properties. In this research, spherical nanoparticles copper oxide (CuO) and titanium oxides (TiO2) are added to SAE 15W40 engine oil to study the thermal conductivity, stability, viscosity of nano-lubricants, which are prepared at different concentrations of 0.1%, 0.2%, 0.5%, and 1% by weight, and also their pour point, and flash point as five quality parameters. The obtained results show that CuO nanoparticles in all cases, give the best functionality and effect on engine oil with respect to TiO2. With 0.1 wt. % concentration, the thermal conductivity of CuO/oil and TiO2/
... Show MoreThis study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh
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