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 .
This investigation deals with the use of orange peel (OP) waste as adsorbent for removal of nitrate (NO3) from simulated wastewater. Orange peel prepared in two conditions dried at 60C° (OPD) and burning at 500 °C (OPB). The effect of pH: 2-10, contact time: 30- 180 min, sorbent weight: 0.5- 3.0 g were considered. The optimal pH value for NO3 adsorption was found to be 2.0 for both adsorbents. The equilibrium data were analyzed using Langmuir and Freundlich isotherm models. Freundlich model was found to fit the equilibrium data very well with high-correlation coefficient (R2). The adsorption kinetics was found to follow pseudo-second-order rate kinetic model, with a good correlation (R2
... Show MoreIn the early 90s military operations and United Nations Special Commission “UNSCOM” teams have been destroyed the past Iraqi chemical program. Both operations led an extensive number of scattered remnants of contaminated areas. The quantities of hazardous materials, incomplete destructed materials, and toxic chemicals were sealed in two bunkers. Deficiency of appropriate destruction technology led to spreading the contamination around the storage site. This paper aims to introduce the environmental detection of the contamination in the storage site area using geospatial analysis technique. The environmental contamination level of nutrients and major ions such as sulphate (SO4), potassium (K), sodium (Na), magnesi
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Compounds were prepared from In2O3 doped SnO2 with different doping ratio by mixing and sintering at 1000oC. Pulsed Laser Deposition PLD was used to deposit thin films of different doping ratio In2O3: SnO2 (0, 1, 3, 5, 7 and 9 % wt.) on glass and p-type wafer Si(111) substrates at ambient temperature under vacuum of 10-3 bar thickness of ~100nm. X-ray diffraction and atomic force microscopy were used to examine the structural type, grain size and morphology of the prepared thin films. The results show the structures of thin films was also polycrystalline, and the predominate peaks are identical with standard cards ITO. On the other side the prepared thin films declared a reduction of degree of crystallinity with the increase of doping ra
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A new hetrocyclic liquid crystal compounds containing 1,3,4-oxadiazole with different substituted in para position (Bromo, Chloro, Nitro and Methyl) were synthesized and characterized by melting points, FTIR Spectroscopy and 1HNMR spectroscopy for [Cl-SR6] and [NO2-SR6] compounds. The liquid crystalline properties of the synthesized compounds were studied by using hot-stage polarizing optical microscopy (POM), so they determined the transition enthalpies and entropies by using differential scanning calorimetery (DSC). All of the compounds show mesomorphic properties. The compounds [Br-SR6], [Cl-SR6] and [NO2SR6] exhibit an enantiotropic dimorphism smectic (Sm) phase, while the compounds [MeSR6] showed nematic (N) phase throw cooli
... Show MoreThe health of Roadway pavement surface is considered as one of the major issues for safe driving. Pavement surface condition is usually referred to micro and macro textures which enhances the friction between the pavement surface and vehicular tires, while it provides a proper drainage for heavy rainfall water. Measurement of the surface texture is not yet standardized, and many different techniques are implemented by various road agencies around the world based on the availability of equipment’s, skilled technicians’ and funds. An attempt has been made in this investigation to model the surface macro texture measured from sand patch method (SPM), and the surface micro texture measured from out flow time (OFT) and British pendul
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Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an
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