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 .
Research Summary
Praise be to God, and may blessings and peace be upon our master Muhammad al-Mustafa, his family, his companions, and those who follow his gift until the Day of Judgment.
As for the dimension: This is a historical description of my conquest (Al-Khandaq and Ba
... Show MoreAbrus precatorius L. is an important medicinal plant belonging to family Fabaceae. The present study was conducted to perform pre-clinical safety evaluation and study the pharmacological effects of the ethanolic seeds extract of A. precatorius in management of pain, psychiatric and neurological conditions. Acute toxicity was performed to study the general behavioural pattern of mice after treatment with the test extract (single doses of 1000, 2000, 3000,4000,5000 mg/kg, body weight) and sub-acute toxicity studies were performed to study the toxic effects of the test extract (1000,2000,3000 mg/kg, per os for 14 days) on different haematological parameters, body and organ weight and histopathology of liver and kidney. The toxicological evalua
... Show More2-(2-amino-5-nitro-phenylazo),-phenol was ready by grouping the diazonium salt of 2-aminophenol with 4-nitroaniline.Thegeometry of azo ligand(HL)was resolved on the origin of (C.H.N) analysis,1H and 13CNMR spectra, infrared spectra and UV–vis electronic absorption spectra. Dealing with the azo ligand produced with Rh+3 and La+3ataqueous ethanol for a 1:3 metal: ligand rate, and in perfect ph. The formation for compounds have been described by utilizing flame atomic, absorption,(C.H.N),Analyses, conductivity, infrared spectra and UV–vis spectral procedures. Nature in the produced compounds, have been studied, obey the ratio of mole and continuous, variance, manners, Beer's law, yielded up a concentration, rate (1×10-4- 3×10-4M),. High
... Show MoreBulk polycrystalline samples have been prepared by the two-step solid state reaction process. It has been observed that as grown Tl2-xHgxSr2Ca2Cu3O10+δ (with x = 0, 0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.8, 1) corresponds to the 2223 phase. It has been found that Tc varies with Hg content .The optimum Tc is about 120K for the composition Tl1.6Hg0.4Sr2Ca2Cu3O10+δ.The microstructure for Tl1.6Hg0.4Sr2Ca2Cu3O10+δ observed to be most dense and this phase exhibits the highest stability.
Purpose:To evaluate knowledge, practice and attitude of community pharmacists in Basra regarding modified release dosage forms which are widely used for many therapeutic purposes in pharmacy practice.
Methods:The current study was conducted among certified pharmacists in Basra governorate- south of Iraq. Data collection was carried out by a questionnaire.
Results:A total number of 175 community pharmacists responded to the questionnaire. The majority worked in OTC based dispensing pharmacies located in the center of the city. Most respondents missed K1 and were unable to state the difference between different types of modified products. There was a major positive agreemen
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In this work, the structure properties of nano Lead sulfide PbS thin films are studied. Thin samples were prepared by pulse laser deposition and deposited on glass substrates at wavelength 1064nm wavelength with a various laser energies (200,300,400,500)nm. The study of atomic force microscope (AFM) and X-ray diffraction as well as the effect of changing the laser energy on the structural properties has been studied. It has been observed that the membrane formed is of the polycrystalline type and the predominant phase is the plane (111) and (200). The minimum grain size obtained was 16.5 nm at a laser energy about 200 mJ. The results showed that thin films of average granular sizes (75 nm) could be prepared.As for the optical properties,
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Forty one isolates of genus Proteus were collected from 140 clinical specimens such as urine, stool, wound, burn, and ear swabs from patients of both sex. These isolates were identified to three Proteus spp. P. mirabilis, P. vulgaris and P. penneri .The ability of these bacteria to produce L-asparaginase II by using semi quantitative and quantitative methods was determined. P. vulgaris Pv.U.92 was distinguished for high level of L-asparaginase II production with specific activity 1.97 U/mg. Optimum conditions for enzyme production were determined; D medium with 0.3% of L-asparagine at pH 7.5 with temperature degree 35°C for incubation. Ultrasonication was used to destroy the P. vulgaris Pv.U.92 cells then ASNase II was extracted and pu
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The present work reports a direct experimental comparison of the catalytic hydrodesulfurization of
thiophene over Co-Mo/Al2O3 in fixed- and fluidized-bed reactors under the same conditions. An
experimental pilot plant scale was constructed in the laboratories of chemical engineering department,
Baghdad University; fixed-bed unit (2.54 cm diameter, and 60cm length) and fluidized-bed unit (diameter of 2.54 cm and 40 cm long with a separation zone of 30 cm long and 12.7 cm diameter). The affecting
variables studied in the two systems were reaction temperature of (308 – 460) oC, Liquid hourly space
velocity of (2 – 5) hr-1, and catalyst particle size of (0.075-0.5) mm. It was found in both operations that the
conversion