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 .
Background: Mobile phones are approximately widely used everywhere like in hospital wards, clinics and universities as well as biomedical laboratories. They have become very important tool in students’ life. In contrast, these tools carry many harmful bacteria which are responsible for infectious diseases in human because they serve as a reservoir for different pathogens. Current study was aimed to isolate bacteria from students’ mobile phones at the Institute of Medical Technology/Al-Mansour/The Middle Technical University, Baghdad, Iraq. Also, the study investigated microbial resistance to many antimicrobial agents as well as the appropriate remedial measures. Method: Four hundred and fifty swabs from mobile phones were collected from
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The primary objective of this research be to develop a novel thought of fibrewise micro—topological spaces over B. We present the notions from fibrewise micro closed, fibrewise micro open, fibrewise locally micro sliceable, and fibrewise locally micro-section able micro topological spaces over B. Moreover, we define these concepts and back them up with proof and some micro topological characteristics connected to these ideas, including studies and fibrewise locally micro sliceable and fibrewise locally micro-section able micro topological spaces, making it ideal for applications where high-performance processing is needed. This paper will explore the features and benefits of fibrewise locally micro-sliceable and fibrewise locally
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Liquid-Liquid Extraction of Cu(II) ion in aqueous solution by dicyclohexyl-18-crown-6 as extractant in dichloroethane was studied .The extraction efficiency was investigated by a spectrophometric method. The reagent form a coloured complex which has been a quantitatively extracted at pH 6.3. The method obeys Beer`s law over range from (2.5-22.5) ppm with the correlation coefficient of 0.9989. The molar absorptivity the stoichiometry of extracted complex is found to be 1:2. the proposed method is very sensitive and selective.
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The concepts of higher Bi- homomorphism and Jordan higher Bi- homomorphism have been introduced and studied the relation between Jordan and ordinary higher Bi- homomorphism also the concepts of Co- higher Bi- homomorphism and Co- Jordan higher Bi- homomorphism introduced and the relation between them in Banach algebra have also been studied.
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This study focused on spectral clustering (SC) and three-constraint affinity matrix spectral clustering (3CAM-SC) to determine the number of clusters and the membership of the clusters of the COST 2100 channel model (C2CM) multipath dataset simultaneously. Various multipath clustering approaches solve only the number of clusters without taking into consideration the membership of clusters. The problem of giving only the number of clusters is that there is no assurance that the membership of the multipath clusters is accurate even though the number of clusters is correct. SC and 3CAM-SC aimed to solve this problem by determining the membership of the clusters. The cluster and the cluster count were then computed through the cluster-wise J
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