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

The following research has been dealing ( Undermining Humanism in Foucault's thought and its implications in the pop art. meanings and facts which become in the process of the post-modernist.So the research's problem is to ask for undermining Humanism in Foucault's thought and how it formed through the formality of processors and the technical and stylistic and contents in pop art.. How are these technical aspects interact with each other to undermine the humanism in Foucault's mind and with system humanity, intellectual and social relations in the post-modern society . The contents of the first chapter, is the aim of the research, which aims to undermine know humanism in Foucault's mind and its implications in pop art , within the limit

The art has been turned its subject in the post modern thinking . this turning is aresult to the turning in the role of the art it self. Across its history the art was basing its subject on a universal unite it the phenomenenon which is the most elevated . that the artist try to activate the role of the subject as a axial which compose the plastic art them. Because of the history of art full with subjects which consider in alarg part of it, have relation ship with elite and aesthetics , and from the begening of renaissance the central activity of the art was based on opoint which has concentrated reaction or it going in away belong to the state in that time.so renaissance was in relegous axial and romantisim on a dream axial, classisisim

Urbanization led to significant changes in the properties of the land surface. That appends additional heat loads at the city, which threaten comfort and health of people. There is unclear understanding represent of the relationship between climate indicators and the features of the early virtual urban design. The research focused on simulation capability, and the affect in urban microclimate. It is assumed that the adoption of certain scenarios and strategies to mitigate the intensity of the UHI leads to the improvement of the local climate and reduce the impact of global warming. The aim is to show on the UHI methods simulation and the programs that supporting simulation and mitigate the effect UHI. UHI reviewed has been conducted the for

The aim of this research is to identify how to employ the social imagination and its representations in the paintings of the students of the Department of Art Education. Students of the Department of Art Education in the light of this tool, and the researcher reached a number of results, the most important of which are:
1. The indicator of the social imagination in the excitement of the artist and the recipient, because the representations are embodied in forms within the painting and close to reality.
2. An artistic sample of the representational imagination and the creative imagination was found to be more than the imaginary imagination.
3. Individual symptoms related to the term.
4. The representations of the socia

               The research aims to (identify the applications of pedagogy in art education), the research community included, art education for the primary stage, so the community consisted of (8) main areas in art education, either the research sample was chosen, two main areas (objectives, and content), and included the research methodology (descriptive and analytical), the researcher built the research tool represented (the validity form of the tool) and presented to a group of experts to indicate its validity as well as to measure its stability,  To show the results, the researcher used the percentage, and the researcher recommended - modifying the curriculum every period of time, such as every four years, others

Despite the artistic importance that Assumption intertextuality in technical studies, it is indispensable for the artist and writer whatever, Intertextuality s is not a coincidence, is not correct to be so, so that human culture is governed by Trait obstetrics and conclusion shows and the longer the life of culture, whatever it be more fortunate the correlation between the present and the past. From this point the problem of current research was founded in the detection of overlapping contexts in contemporary art between intertextuality and quotation, and concluded by identifying the most important terms in the search, while the second chapter highlighted the intertextuality in contemporary artistic discourse and the types of intertextua

This article proposes a new technique for determining the rate of contamination. First, a generative adversarial neural network (ANN) parallel processing technique is constructed and trained using real and secret images. Then, after the model is stabilized, the real image is passed to the generator. Finally, the generator creates an image that is visually similar to the secret image, thus achieving the same effect as the secret image transmission. Experimental results show that this technique has a good effect on the security of secret information transmission and increases the capacity of information hiding. The metric signal of noise, a structural similarity index measure, was used to determine the success of colour image-hiding t

The city of Derna has distinctive architectural and architectural features, like other Arab and Islamic cities in the Arab West and North Africa. Its markets and shops have taken many different forms and structural forms within the urban fabric of the central commercial zone. The meeting between the various commercial and handicraft jobs and consumers within a spatial area starting with the old markets of the dark market and the agency of the harvest and vegetable market and the mosque of the old and the square of the mosque and the Red Square and the square Kharazin. It then grew linearly towards commercial hubs that were associated with the city's expansion axes. Old markets represent the architectural and planning heritage associated

The significant shift in the Fine Arts, who led the avant-garde movements and creative which appeared in the modern, specifically in the mid-nineteenth century and early twentieth century era path, embodied in a clear show of new aesthetic value rejects traditional methods put in shape and color qualities She described the movements subjectivity or no formal, was intended to determine the direct function of expression and speech language in the visual arts away from the representation and simulation of reality was accompanied by the appearance of those fine movements directed towards a global approach to design carries features and clear in its organizations formalism of the most important move away from the symmetry and the adoption of