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 .
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Ortho amino hydrazobenzene (L) has been prepared from the reaction of ortho amino phenyl thiol with phenyl hyrazan in mole ratio(1:1). It has been characterized by elemental analysis (C, H, N), IR, UV–Vis. The complexes of the bivalent ions (Co, Ni, Cu, Zn, Pd, Cd, Hg and Pb) and the trivalent (Cr) have been prepared and characterized too. The structural have been established by elemental analysis(C,H,N), IR , UV – Vis spectra , conductivity measurements , atomic absorption and magnetic susceptibility . The complexes showed characteristic behaviour of octahedral geometry around the metal ion and the( N,N) ligand coordinated in bidentate modeexcept with pd showed square planer. ? ,kf , ?max for the complexes were estimated too .
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The first aim of the present study was performed to assay the activity of arginase in sera of women with uterine fibroid.. This study consisted of(50) women with uterine fibroid as patient's group and (30) healthy women as control group. The age ranged between (30-55) years for the two groups. The results showed that highly significant increase (P< 0.0001) in the arginase activity in sera of women with uterine fibroid (7.99± 0.23) I.U/L is found when compared with healthy group (0.52±0.02) I.U/L. The second aim was performed to isolate arginase from sera of women with uterine fibroids. The purification is done by addition of ammonium sulfate, dialysis, gel filtration chromatography by using sephadex G-50 and ion exchange chromatography
... Show MorePolypyrrole/silver (PPy/Ag) nanocomposites was synthesized via a chemical oxidative method. The AFM analysis is performed to study the surface roughness, morphology and size distribution of the PPy particles and PPy-ag nanocomposites. The results indicated that as the concentration of Ag in the nanocomposite increases, the roughness also increases. The size of nanoparticles was also evaluated and found in the range of 15 nm to 125 nm. The PPy/Ag nanocomposites exhibited an effectiveness against Gram-negative Escherichia coli showing an inhibition zone of 4mm and displayed poor efficacy against Gram-positive Staphylococcus aureus. Based on given adequate antibacterial characteristics of PPy/Ag nanocomposites, it can be identified as
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Electronic University Library: Reality and Ambition Case Study Central Library of Baghdad University
Photovoltaic devices (PVs) were fabricated by spray-coating an ink of copper indium diselenide CuInSeR 2 R(CIS) nanocrystals as the light-absorbing layer. Without high-temperature post-deposition annealing, PVs were made on glass substrates with power conversion efficiencies of up to 1.5% and 0.9%, for Au and Mo coated respectively, under AM 1.5 illumination. UV–Vis spectrophotometer in the wavelength range 350–1500 nm. X-ray diffraction (XRD) and energy dispersive spectroscopy (EDS) analysis it is evident that CuInSeR 2 R have the chalcopyrite structure as the major phase and no secondary phase with a preferred orientation along (112) direction and The atomic ratio of Cu : In : Se in the nanocrystals is nearly 1 : 1 : 2.
Pathogenic microorganisms are becoming more and more resistant to antimicrobial agents. So the synthesis of new antimicrobial agents is very important. In this work, new 5-fluoroisatin-chalcone conjugates 5(a–g) were synthesized based on previous research that showed the modifications of the isatin moiety led to the synthesis of many derivatives that have antimicrobial activity. 4-aminoacetophenone reacts with 5-fluoroisatin to form Schiff base (3), which in turn reacts with two different groups of aromatic (carbocyclic and heterocyclic) aldehydes 4(a–g) separately to form the final compounds 5(a–g). Proton-nuclear magnetic resonance (¹H-NMR) and Fourier-transform infrared (FT-IR) spectroscopy were used to confirm the chemic
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The direct electron transfer behavior of hemoglobin that is immobilized onto screen-printed carbon electrode (SPCE) modified with silver nanoparticles (AgNPs) and chitosan (CS) was studied in this work. Cyclic voltametry and spectrophotometry were used to characterize the hemoglobin (Hb) bioconjunction with AgNPs and CS. Results of the modified electrode showed quasi-reversible redox peaks with a formal potential of (-0.245 V) versus Ag/AgCl in 0.1 M phosphate buffer solution (PBS), pH7, at a scan rate of 0.1 Vs-1. The charge transfer coefficient (α) was 0.48 and the apparent electron transfer rate constant (Ks) was 0.47 s-1. The electrode was used as a hydrogen peroxide biosensor with a linear response over 3 to 240 µM and a detection li
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Singing has significant importance being a major basis for the expressive and cultural production of the societies and a real companion that reflects their artistic career and is strongly connected to the reality of the peoples and the production of the individuals, who are geniuses of arts and culture.
Rural singing represents one of the most well-known artistic singing styles in Iraq, which truly embodied the Iraqi national identity. However, it remained confined to the countryside and did not spread due to the lack of mass media and the recording technologies at that time. It has been pure virgin singing art. The theoretical framework is divided into three axes:
• The Iraqi singing heritage in the twentieth century, a hi
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