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

The study of topography most important studies and depth of any literary or artistic text and occupy the thinking of many who work in art at generally. There is hardly any film scenario from description in general of the indispensable elements of the composition and place one. So the place starts form since the scriptwriter begins to view the result of the description begins to feature the emergence of there are simple operations in the scenario soon to receive growth as a final achievement in the film. The description of the place begins to take on an allegorical character as a language version in the script, soon translated into another language, the language of the picture. Which in turn complement the creative ring of cinematic art a

Global warming and environmental damage have become major problems. The production of Portland cement releases large quantities of gas, which cause pollution to the atmosphere. This problem can be solved via the use of sustainable materials, such as glass powder. This study investigates the effect of partial replacement of cement with sustainable glass powder at various percentages (0, 15, 20, and 25%) by weight of cement on some mechanical properties (compressive strength, flexural strength, absorption, and dry density) of Reactive Powder Concrete (RPC) containing a percentage of Polypropylene fibers (PRPC) of 1% by weight. Furthermore, steam curing was performed for 5 hours at 90oC after hardening the sample directly. The RPC was

The design studies, especially in their contemporary stages, have not been isolated from the subjects that underpin advanced ideas in the field of technical treatments that enrich and improve the social life of users through those technological innovations that have enhanced and changed life styles, Especially in the field of general institutional techniques, including cinemas, as the ideal places for people and visitors to this space, which can contribute to the promotion of cultural, social and technical aspects within this millennium. DONC as reflected on the positive communication and communication between the intellectual and cognitive develop individuals, including cultural and technical side of the individual. The first chapter co

Azo-Schiff base compounds (L1 and L2) have been synthesized from the reaction of m-hydroxy benzoic acid with 1,5-dimethyl-3-[2-(5-methyl-1H-indol-3-yl)-ethylimino]-2-phenyl-2,3- dihydro-1H-pyrazol-4-ylamine and with 3-[2-(1H-indol-3-yl)-ethylimino]-1,5-dimethyl-2-phenyl- 2,3-dihydro-1H-pyrazol-4-ylamine. The free ligands and their complexes were characterized based on elemental analysis, determination of metal, molar conductivity, (1H, 13C) NMR, UV–vis, FT-IR, mass spectra and thermal analysis (TGA). The molar conductance data revealed that all the complexes are non-electrolytes. The study of complex formation via molar ratio in DMF solution has been investigated and results were consistent to those found in the solid complexes with a rat

Praise be to God, who started his book with the praise of himself and prayers and peace be upon those who do not have a prophet after him and his family and companions and those who followed them with charity until the Day of Judgment. Either:
      The research examines the meanings of the formulas of the increased verbs that were mentioned in Surat Al-Baqara, at the imam of the imams of the Islamic nation, namely, Al-Fakhri Al-Razi (d. 606 AH), may God Almighty have mercy on him. With the imams of Quranic scholars.

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

   Today, dimethyl ether (DME) is changing to ordinarily worn as a superb aerosol propellant and refrigerant for its eco-friendly characteristics. Lately, with the development of novel chemical energy in the coal industries, it has become a fascinating field of research as an alternative green fuel for diesel machines due to the high cetane number. The DME synthesis processes include catalytic dehydrating methanol in an adiabatic fixed-bed reactor. In this study, to investigate the chemical conditions of the methanol dehydration reaction, CFD simulations of the adiabatic reactor have been assessed. The advantage of the work is a sensitivity analysis was run to find the effect of pressure, kinetics, and velocity on the reactor performan

   The economical and highly performed anode material is the critical factor affecting the efficiency of electro-oxidation toward organics. The present study aimed to detect the best conditions to prepare Mn-Co oxide composite anode for the electro-oxidation of phenol. Deposition of Mn-Co oxide onto graphite substrate was investigated at 25, 30, and 35 mA/cm² to detect the best conditions for deposition.  The structure and the crystal size of the Mn-Co oxide composite electrode were examined by using an X-Ray diffractometer (XRD), the morphological properties of the prepared electrode were studied by scanning electron microscopy (SEM) and Atomic force microscopy (AFM) techniques, and the chemical composition of the various

In this study a new antiseptic was formulated and tested to match the effectiveness against microorganisms. The formulation consisted of Povidone - Iodine (PVP-I) (10%), H₂O₂ (3%) and Aloe Vera gel (pure). Different ratios of these materials were prepared within the acceptable range of pH for an antiseptic (3-6). The prepared samples were tested. The In Vitro test was performed by using four bacteria, two were Gram-Positive (Staphylococcus aureus and Bacillus cereus) and two were Gram-Negative (Escherichia coli and Pseudomonas aeruginosa). The new antiseptic showed 100% killing rate for E. coli, Ps. aeruginosa and S. aureus and 96.4667% killing rate for B. cereus. When the new antiseptic was compared with two common