Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes to creating new marketing and sales outlets, and to focus on conducting courses, workshops and scientific seminars for employees in developing the professional and applied aspect for cost accounting .
This paper aims to prove an existence theorem for Voltera-type equation in a generalized G- metric space, called the -metric space, where the fixed-point theorem in - metric space is discussed and its application. First, a new contraction of Hardy-Rogess type is presented and also then fixed point theorem is established for these contractions in the setup of -metric spaces. As application, an existence result for Voltera integral equation is obtained.
The Results Of Interest In Capitals And Major Cities Have Become Major Attraction Centers For People In Rural Areas And Different Regions, Especially With The Concentration Of Industrial And Commercial Establishments And Public Services, Which Helped To Find The Wide Differences Between Them. Recently, The Trend To Develop Small Urban Centers In Rural Back Areas Great And Serious Attempt To Reduce Inflation. The Suburb Of Abu Ghraib Is One Of The Important Suburbs Near The City Of Baghdad And Through The Study Of The Reality Of The Suburb Shows That The Outcome Of Its Career And Urban Development Lies In Its Mutual Relationship With The City Of The Mother In The Light Of Considerations And Measures Of The Most Important Accessibility And
... Show MoreThe variables of quantitative and qualitative Population role in the economic development process and it was said the human center of development and population is the goal of development and its tool , and Iraq suffers from problems in the economic growth and the standard of living and development in general, and if I want him evolution and development sectors must pay for these demographic changes especially , to study and that invest Pmaasb in the interest of the man
The study of the demographic situation in Iraq and at the provincial level to track paths demographic change and its impact on the entry of Iraq to the demographic window due to the change in the age structure of the population and how to use them and invested well in
ABSTRACT
The simulation of groundwater movement has been carried out by using MODFLOW model
in order to show the impact of change of water surface elevation of the Tigris river on layers of
the aquifer system for Nuclear Research Center at Al-Tuwaitha area, in addition to evaluate the
ability of the proposed pumping well to collect groundwater and change the direction of flow at
steady-state. The results of the study indicated that there is a good match between the values of
groundwater levels that calculated in the model and measured in the field, where mean error is
0.09 m.
The study also showed that the increasing of water surface elevation of the
In this paper, a cognitive system based on a nonlinear neural controller and intelligent algorithm that will guide an autonomous mobile robot during continuous path-tracking and navigate over solid obstacles with avoidance was proposed. The goal of the proposed structure is to plan and track the reference path equation for the autonomous mobile robot in the mining environment to avoid the obstacles and reach to the target position by using intelligent optimization algorithms. Particle Swarm Optimization (PSO) and Artificial Bee Colony (ABC) Algorithms are used to finding the solutions of the mobile robot navigation problems in the mine by searching the optimal paths and finding the reference path equation of the optimal
... Show MoreLocal and global bifurcations of food web model consists of immature and mature preys, first predator, and second predator with the current of toxicity and harvesting was studied. It is shown that a trans-critical bifurcation occurs at the equilibrium point
Biscuits are a global snack due to their convenience, variety, and durability. Biscuits with nutritious ingredients are in demand as customers become more health conscious. This change led to interest about utilizing agricultural by-products to enhance the nutritional value of widely consumed foods. Mango (Mangifera indica L.), a frequently cultivated tropical fruit, produces vital by-products during its processing, mainly comprising peels and kernels. The by-products, comprising around 35–60% of the mango fruit's weight, are high in bioactive compounds including dietary fiber, polyphenols, carotenoids, and essential fatty acids. Mango peels and kernels, even with their nutritional potential, frequently neglected, resulting in ris
... Show MoreBiscuits are a global snack due to their convenience, variety, and durability. Biscuits with nutritious ingredients are in demand as customers become more health conscious. This change led to interest about utilizing agricultural by-products to enhance the nutritional value of widely consumed foods. Mango (Mangifera indica L.), a frequently cultivated tropical fruit, produces vital by-products during its processing, mainly comprising peels and kernels. The by-products, comprising around 35–60% of the mango fruit's weight, are high in bioactive compounds including dietary fiber, polyphenols, carotenoids, and essential fatty acids. Mango peels and kernels, even with their nutritional potential, frequently neglected, resulting in ris
... Show MoreIn this paper, a mathematical model was built for the supply chain to reduce production, inventory, and transportation in Baghdad Company for Soft Drink. The linear programming method was used to solve this mathematical model. We reduced the cost of production by reduced the daily work hours, the company do not need the overtime hours to work at the same levels of production, and the costs of storage in the company's warehouses and agents' stores have been reduced by making use of the stock correctly, which guarantees reducing costs and preserving products from damage. The units transferred from the company were equal to the units demanded by the agents. The company's mathematical model also achieved profits by (84,663,769) by re
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