In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

Modern automation robotics have replaced many human workers in industrial factories around the globe. The robotic arms are used for several manufacturing applications, and their responses required optimal control. In this paper, a robust approach of optimal position control for a DC motor in the robotic arm system is proposed. The general component of the automation system is first introduced. The mathematical model and the corresponding transfer functions of a DC motor in the robotic arm system are presented.  The investigations of using DC motor in the robotic arm system without controller lead to poor system performance. Therefore, the analysis and design of a Proportional plus Integration plus Divertive (PID) controller is illustrated.

Background: Tooth wear is one of the most concerning problems of the current dental practice especially among older subjects. The aim of this study is to determine the severity of tooth wear and its relation with selected salivary variables (salivary pH and vitamin C level) among a group of older adults in Mosul city/Iraq. Materials and methods: All subjects (30 subjects) of both gender tookpart in the current study; sixteen of them were older adults (55-65 years) and compared with fourteen middle-aged adults (30-40 years) at Textile factory in Mosul city/Iraq. Unstimulated salivary samples were collected and salivary pH was immediately measured. Salivary vitamin C level was determined colormetrically. Severity of tooth wear was determined

Asthma is a chronic inflammatory disease of respiratory airways characterized by distinctive history of respiratory symptoms due to variable airflow obstruction which reverses either spontaneously or in response to certain medications. Acetylcholine is a parasympathetic neurotransmitter which plays fundamental roles in the development of persistent asthma. Treatment guidelines recommend using medium doses of inhaled corticosteroids in addition to another controller bronchodilator instead of using high doses inhaled steroid alone for treatment of moderate to severe persistent asthma. The inhaled long acting muscarinic antagonist, tiotropium, was approved recently to control unresponsive asthma to inhaled corticosteroid with or without a long

Face recognition and identity verification are now critical components of current security and verification technology. The main objective of this review is to identify the most important deep learning techniques that have contributed to the improvement in the accuracy and reliability of facial recognition systems, as well as highlighting existing problems and potential future research areas. An extensive literature review was conducted with the assistance of leading scientific databases such as IEEE Xplore, ScienceDirect, and SpringerLink and covered studies from the period 2015 to 2024. The studies of interest were related to the application of deep neural networks, i.e., CNN, Siamese, and Transformer-based models, in face recogni

Compression is the reduction in size of data in order to save space or transmission time. For data transmission, compression can be performed on just the data content or on the entire transmission unit (including header data) depending on a number of factors. In this study, we considered the application of an audio compression method by using text coding where audio compression represented via convert audio file to text file for reducing the time to data transfer by communication channel. Approach: we proposed two coding methods are applied to optimizing the solution by using CFG. Results: we test our application by using 4-bit coding algorithm the results of this method show not satisfy then we proposed a new approach to compress audio fil

Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

The research summarizes the knowledge of the dimensions and denotations of T.V advertisement; and its constituents for building it through the semiotic approach of an ad sample represented by the announcement of Zain Kuwait Telecom Company which carries the title "Mr. President" using Roland Barth's approach, starting with the designation, implicit, and linguistic reading to reach the narrative features and their denotations. That makes television advertising as a semiotic and pragmatic discourse in view of the still and motion picture with its efficiency and strength to inform and communicate. And what lies in it of aesthetic, artistic elements; informational and effective power in influencing the recipients by focusing on narratives and a

Abstract The study aimed at demonstrating the reality of sectarian coexistence in Iraq, which was characterized by the tolerance and coercion caused by the successive government policies to govern Iraq and to this day. The study was based on the hypothesis that coexistence between Islamic sects in Iraq can be achieved as long as there are strong bonds linking its components, and these bonds can produce coexistence between the sects based on peace. The study concluded that the hypothesis is correct, in addition to drawing a set of observations aimed at identifying weaknesses for advancing them through the adoption of mechanisms that address these weaknesses to yield towards a genuine peaceful coexistence among Islamic sects in Iraq.