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 .
The development of new building materials, able of absorbing more energy is an active research area. Engineering Cementitious Composite (ECC) is a class of super-elastic fiberreinforced cement composites characterized by high ductility and tight crack width control. The use of bendable concrete produced from Portland Limestone Cement (PLC) may lead to an interest in new concrete mixes. Impact results of bendable concrete reinforced with steel mesh and polymer fibers will provide data for the use of this concrete in areas subject to impact loading. The experimental part consisted of compressive strength and impact resistance tests along with a result comparison with unreinforced concrete. Concrete samples, with dimensions of 100×
... Show MoreSYNTHESIS, AND ANTIOXIDANT ACTIVITY STUDIES OF BINUCLEAR COMPLEXES CONTAINING SCHIFF BASE LIGAND
Background: The Apgar score is calculated based on the five features: heart rate, reflexes, color, muscle tone, and respiratory effort. Each element is scored from 0 to 2, with a total probable score of 10 at 1 minute and 5 minute. Aim: To study the influence of gestational diabetes mellitus (GDM) and diabetes mellitus on APGAR score in neonate. Materials and methods: The samples were studied from Department of Obstetrics and Gynaecology in Al-Imamain Al-Kadhimiyain (AS) Medical city, Baghdad Teaching Hospital and Al-Karkh Maternity Hospital in the period between 1 December 2016 and 1 may 2017, after obtaining the approval from Iraqi Ministry of Health. A total of 102 neonates were included in this study which includes 34 neonates of mother
... Show More
(1)
(4)
(4)
(1)
(1)
(10)
(8)
Lipase enzyme has attracted a lot of attention in recent years because of its diverse biotechnological applications. The present study was conducted to screen germinated seeds of four crops, namely sunflower (Helianthus annuus), flaxor linseed (Linum usitatissimum ), peanut (Arachis hypogaea ) and castor bean (Ricinus communis), for the activity of their lipases. to the study also included the extraction and purification of lipase from the seeds of the most promising crop using different solvents. The results indicated that the maximum enzymatic activity (0.669 U/ml) was obtained when 0.1 M Tris-HCl buffer extract was used after 3 days of seed germination of all the tested species, as compared to the other test solvents
... Show More
(10)
(4)
This contribution investigates the impact of adding transition metal of Ti to CeOy samples at various concentrations referring to 0, 15.84, 24.46, 34.46, 36.23, 38.46, 45.38% and pure TiOy, correspondingly. The samples were fabricated by the magnetron sputtering technique. X-ray diffraction (XRD) configurations demonstrate the presence of α-Ce2O3 and Ce2O3 phases with increased Ti contents in the systems. X-ray photoelectron spectroscopy (XPS) experimentation confirms the purity of the S1-sample (CeO2) and the purity of the S8-sample (TiO2). Further XPS analysis reveals that Ti incorporation in the doped systems functions as a reducing agent because of the existence of α-Ce2O3 and Ce2O3 phases. Moreover, based on UV–vis spectroscopy res
... Show MorePortulacaria afra is a small succulent tree, previously belonging to the Portulacaceae family, but with further studies, the plant transferred to the Didieracea family. P. afra was used as an ornamental, vegetable, and ethnomedicinal plant. Uses of the plant by rural South Africans to treat chronic skin conditions and rashes, alleviate exhaustion, and aid in treating TB and diarrhea have been documented in folklore. According to pharmaceutical research, plant extracts off er a wide range of remedial outcomes, such as antidiabetic, antifungal, antibacterial, anticancer, antioxidant, and anti-infl ammatory. The study aims to determine some bioactive constituents responsible for pharmacological activities and traditional usefulness. Th
... Show More
(3)