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 refractive indices, nD densities 𝜌, and viscosities of binary mixtures of sulfolane + n -butanol + sec- butanol + iso- butanol + tert – butanol + n-propanol and iso- propanol were measured at 298.15K. Form experimental data, excess molar volum VE , excess molar refractivity ∆nD, excess molar viscosity E and excess molar Gibbs free energy of activation of viscous flow G *E were calculated. From n-propanol – sulfolane and iso- propanol sulfolane mixtures showed negative ∆nD, n-butanol – sulfolane, sec-butanal – sulfolane, iso-butanol – sulfolane and tert- butanol sulfolane , nD was positive over the whole mole fraction rang , while VE , E and G *E show a negative deviation. The
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The ligand Schiff base [(E)-3-(2-hydroxy-5-methylbenzylideneamino)- 1- phenyl-1H-pyrazol-5(4H) –one] with some metals ion as Mn(II); Co(II); Ni(II); Cu(II); Cd(II) and Hg(II) complexes have been preparation and characterized on the basic of mass spectrum for L, elemental analyses, FTIR, electronic spectral, magnetic susceptibility, molar conductivity measurement and functions thermodynamic data study (∆H°, ∆S° and ∆G°). Results of conductivity indicated that all complexes were non electrolytes. Spectroscopy and other analytical studies reveal distorted octahedral geometry for all complexes. The antibacterial activity of the ligand and preparers metal complexes was also studied against gram and negative bacteria.
Oral swab samples were collected from 120 children (ages between one month- 10 years) who were infected with oral thrush and 30 healthy children. The percentages of isolated yeasts and Bacteria were 66.6% and 96.6% respectively. The dominate yeast and bacteria were Candida albicans and Staphylococcus aureus with of 78.7% and 34.4% respectively. Results revealed that the highest percent of infection with oral thrush disease was 32.5% in children within the age of 1-2 months.
An International Publisher for Academic and Scientific Journals The mucilage of white and black chia seeds were extracted and determining their contents of bioactive compounds such as tannins, glycosides, flavonoids, phenols, and studying their activity as anti-filamentary and anticancer. Results showed that tannins exist in white chia seeds with 35%while it is 38% in black seeds, flavonoids represent 0.98mg/ml in white chia seeds and 1.5 mg/ml for black seeds. Both kinds of seeds showed anti-filamentaryactivity, the inhibition ratio was 86.5% for white seeds and 97.3% for black seeds. Chia black seeds showed anticancer activity and the inhibition of the tumor muscle cell line ratio (GI%) was 34.8% at 50mg/ml concentration and 88.4%
... Show MoreThe deep learning algorithm has recently achieved a lot of success, especially in the field of computer vision. This research aims to describe the classification method applied to the dataset of multiple types of images (Synthetic Aperture Radar (SAR) images and non-SAR images). In such a classification, transfer learning was used followed by fine-tuning methods. Besides, pre-trained architectures were used on the known image database ImageNet. The model VGG16 was indeed used as a feature extractor and a new classifier was trained based on extracted features.The input data mainly focused on the dataset consist of five classes including the SAR images class (houses) and the non-SAR images classes (Cats, Dogs, Horses, and Humans). The Conv
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In the theoretical part, removal of direct yellow 8 (DY8) from water solution was accomplished using Bentonite Clay as an adsorbent. Under batch adsorption, the adsorption was observed as a function of contact time, adsorbent dosage, pH, and temperature. The equilibrium data were fitted with the Langmuir and Freundlich adsorption models, and the linear regression coefficient R2 was used to determine the best fitting isotherm model. thermodynamic parameters of the ongoing adsorption mechanism, such as Gibb's free energy, enthalpy, and entropy, have also been measured. The batch method was also used for the kinetic calculations, and the day's adsorption assumes first-order rate kinetics. The kinetic studies also show that the intrapar
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The preparation and characterization of the Cu (II), Co(II), Ni(II), Zn(II), Cd(II), and Hg(II) metal complexes of heterocyclic azo ligand 2-[(4`-sulphamide phenyl) azo] -4,5-diphenyl imidazole (4-SuBAI) have been studied by elemental analysis, FT-IR and UV-Vis Spectroscopic, magnetic moment and molar conductance methods. The analytical data showed that all chelate complexes were prepared with (metal-ligand) ratio of (1:2). The general formula of these complexes was [ML2X2]. nH2O [were L=2-[(4`-sulphamide phenyl) azo]-4,5-diphenyl imidazole and X=Cl, and the octahedral geometry were suggested for these complexes .
The performance grading system (superpave) has provided means to incorporate binder characteristics with
pavement failure types. It’s a comprehensive system that relates climate, traffic conditions and aging with
critical pavement distress. The objective of this paper is to develop an improved asphalt binder grading
system for Iraq based on the principal of superpave. The country was divided into different zones according
to the highest and lowest temperature ranges and traffic loading. The Performance graded binder proposed
for each zone was compared with some States of USA that have same hot weather of Iraq by using Long
Term Pavement Performance (LTPP v3.1) software. Iraqi asphalt samples were tested using the Supe
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