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 .
In this research, some thermophysical properties of ethylene glycol with water (H2O) and two solvent mixtures dimethylformamide/ water (DMF + H2O) were studied. The densities (ρ) and viscosities (η) of ethylene glycol in water and a mixed solvent dimethylformamide (DMF + H2O) were determined at 298.15 K, t and a range of concentrations from 0.1 to1.0 molar. The ρ and η values were subsequently used to calculate the thermodynamics of mixing including the apparent molar volume (ϕv), partial molar volume (ϕvo) at infinite dilution. The solute-solute interaction is presented by Sv results from the equation ∅_v=ϕ_v^o+S_v √m. The values of viscosity (B) coefficients and Falkenhagen coefficient(A) of the Jone-Dole equation and Gibbs fre
... Show More4-[(2-hydroxy-4,6-dimethylphenyl)diazenyl]-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one has been readied by combination the diazonium salt of 4-aminoantipyrine with 3,5-dimethylphenol. Spectral studies ( FTIR, UV-Vis, 1H and 13CNMR) and microelemental analysis (C.H.N) are use to identified of the ligand. Complexes of some transition metals were performed as well depicted. The formation of complexes were characterized by using atomic absorption of flame, elemental analysis, infrared and UV-Vis spectral process as well conductivity and magnetic quantifications. Nature of compounds produced have been studied followed the mole ratio and continuous contrast methods, Beer's law followed during a concentration scope (1×10-4 - 3×10-4 M/L). height m
... Show More: Partial purification of phosphoenolpyruvate carboxykinase (PEPCK) from type 2 diabetic patients sera take place using some purification steps such as participation with ammonium sulphate (55-80%) and filtered through dialysis, then ion exchange chromatography by DEAE sepharose anion column, gel filtration chromatography by sephadex G-100 column. In ion exchange step, there are four peak are obtained, the highest enzyme activity obtained by (0.4 M Nacl) with purification fold (2.18), yield (44.3) of enzyme and specific activity (13.5) mg/ng, which obtained a single peak by gel filtration chromatography, the degree of purification (5.34) fold, yield of enzyme (20%) with specific activity (33.109mg/ng). The purified enzyme had an optimum tem
... Show MoreBackground: The base of the denture is largely responsible for providing the prosthesis with retention, stability, and support by being closely adapted to the oral mucosa. However; the process of bone resorption is irreversible and may lead to an inadequate fit of the prosthesis; this can be overcome by relining. Materials and methods: Acrylic based soft denture liner is prepared by preparing polymer from purified methylmethacrylate monomer with (10-2) initiator and (30%) dibutylphthalate plasticizer concentrations. Biological properties were evaluated in comparison with the control material through subcutaneous specimens' implantation in the New Zealand rabbits. Excisional biopsies were taken after (1, 3, days 1, 2, 3, 4 weeks) period. Mic
... Show MoreKey words:Jasminumsambac, Volatile oil, Antioxidant.
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the effecth of some chemicals on growth of two azotobacter chroococcum and aniline caused significant increase of growth
Therapeutically and prophylactically using Microspheres containing doxycycline isolated from shell of shrimp. Low molecule weight poly lactic acid was prepared. In this study, Poly lactic acid (PLA)/ poly vinyl alcohol (PVA)/poly ethyleneglycol(PEG) loading doxycycline blend solutions was prepared. Also Poly lactic acid (PLA)-Tannin blend via solvent evaporation method was prepared. Microspheres of chitosan/gelatin microsphere loading doxycycline was prepared by emulsion crosslinking technique. Both microsphere and blends were characterized by Fourier transform infrared (FTIR) spectrophotometer. The FTIR spectra were shown distinguish bands. The in vitro release of doxcycline from its matrix at pH 7 was studied. The prophylactic
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The main parameters and methods influencing the removal of Gentian Violet (GV) dye from aqueous media were investigated using a stachy plant in this study. The surface of the stachy plant was determined using FTIR spectra. Adsorption is influenced by the adsorbent's characteristic groups. The research took into account the usual conditions for GV dye adsorption by the stachy plant, such as the impact of contact time. Mass dosage , after 0.3 g the amount of adsorbed dye declines. Study pH and ionic strength, the results obtained showed that at pH 3 the largest adsorption of (GV) was seen, while at pH 9, the lowest adsorption was observed at 298 K, the adsorption kinetics and equilibrium constants were achieved, and the equilibr
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Zinc oxide (ZnO) nanoparticles were synthesized using a modified hydrothermal approach at different reaction temperatures and growth times. Moreover, a thorough morphological, structural and optical investigation was demonstrated using scanning electron microscopy (SEM), x-ray diffraction (XRD), ultra-violate visible light spectroscopy (UV-Vis.), and photoluminescence (PL) techniques. Notably, SEM analysis revealed the occurrence of nanorods-shaped surface morphology with a wide range of length and diameter. Meanwhile, a hexagonal crystal structure of the ZnO nanoparticles was perceived using XRD analysis and crystallite size ranging from 14.7 to 23.8 nm at 7 and 8 ℎ𝑟𝑠., respectively. The prepared ZnO samples showed good abso
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