The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

We have studied the effect of applying an external magnetic field on the characteristics of iron oxide (IO) nanoparticles (NPs) synthesized by pulsed laser ablation in dimethylformamide (DMF). The NPs synthesized with and without applying of magnetic field were characterized by Fourier transformation infrared spectroscopy (FT-IR), UV–Vis absorption, scanning electron microscope (SEM), atomic force microscope (AFM), and X-ray diffraction (XRD). SEM results confirmed that the particle size was decreased after applying magnetic field.

ان تصنيع رمال مطلية بأوكسيد الحديد من خلال ترسيب الجزيئات النانوية لذلك الاوكسيد على سطوح الرمال واستخدامها في الحاجز التفاعلي النفاذ لإزالة ايونات الكادميوم والنحاس من المياه الجوفية الملوثة الهدف الرئيسي للدراسة الحالية. تم توصيف بيانات الامتزاز نتيجة تفاعل المادة المازة مع المادة الممتزة قيد الدراسة بشكل جيد من خلال نموذج لانكمير والذي كان أفضل من نموذج فراندلش. لقد وجد ان اعلى قيم لقابلية الامتزاز با

A novel technique for nanoparticles with a chemical method and impact for resistance bacteria methicillin-resistant Staphylococcus aureus (MRSA), UV-visible analysis confirmed the by Fourier transform infrared spectroscopy (FT-IR) and Energy dispersive X-Ray (EDX), Scanning electron microscope (SEM) and X-ray diffraction pattern estimation antimicrobial excellent antibacterial activity against MRSA (with zone of inhibition of 11 ± 02 mm , 9 ± 01 mm,8 ± 03 mm and 7.5 ± 02 mm and 6.5 ± 02 mm) at different concentrations (0.5 ,0.25, 0.125, 0.0625, 0.03125) mg/ml while good activity was 16 ± 03 mm at 17 ± 02 mm zone at 0.25, 0.125 mg/mL, respectively. The increase in microorganism resistance to antibiotics a couple of have caused

The results of the study showed the statistical significant difference (P≥0.05) for each of the relative weight of the yolk and egg whites, the relative weight of the shell and the Hauh unit, which is affected positively by the addition of ground fenugreek seed and Laurels leave to the quail bird's diet. There is also a statistically significant difference positively for each of the percentage of ash, protein and carbohydrates for qualis egg, while there is no significant difference for both the percentage of moisture and fat. The results of the mineral estimation showed an increase in each of the elements of iron, copper and cadmium from the addition of fenugreek and laurels leave, while there was no significant difference for

Green nanotechnology is a thrilling and rising place of technology and generation that bracesthe ideas of inexperienced chemistry with ability advantages for sustainability, protection, andthe general protection from the race human. The inexperienced chemistry method introduces aproper technique for the production, processing, and alertness of much less dangerous chemicalsubstances to lessen threats to human fitness and the environment. The technique calls for inintensity expertise of the uncooked materials, particularly in phrases in their creation intonanomaterials and the resultant bioactivities that pose very few dangerous outcomes for peopleand the environment. In the twenty-first century, nanotechnology has become a systematic

SnS has been widely used in photoelectric devices due to its special band gap of 1.2-1.5 eV. Here, we reported on the fabrication of SnS nanosheets and the effect of synthesis condition together with heat treatment on its physical properties. The obtained band gap of the SnS nanosheets is in the rage of 1.37-1.41 eV. It was found that the photo-current density of a thin film comprised of SnS nanosheets could be enhanced significantly by annealing treatment. The maximum photo-current density of the stack structure of FTO/SnS/CdS/Pt was high as 389.5 mu A cm(-2), rendering its potential application in high efficiency solar hydrogen production.

Recently, research has focused on non-thermal plasma (NTP) technologies as a way to remove volatile organic compounds from the air stream, due to its distinctive qualities, which include a quick reaction at room temperature. In this work, the properties of the plasma generated by the dielectric barrier discharge (DBD) system and by a glass insulator were studied. Plasma was generated at different voltages (3, 4, 6, 7, 8 kV ) with a fixed distance between the electrodes of 5 mm, and a constant argon gas flow rate of (2.5) I/min. DBD plasma emission spectra were recorded for each voltage. The Boltzmann plot method was used to calculate the electron temperature in the plasma ( ), and the Stark expansion method was used to calculate the elec

The research explored the impact of applying lean thinking With all that carries this term of goals, trends, principles, foundations and concepts, The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry ,Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research, In order to achieve the research objectives, the research was divided int