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 .
This study includes using green or biosynthesis-friendly technology, which is effective in terms of low cost and low time and energy to prepare V2O5NPs nanoparticles from vanadium sulfate VSO4.H2O using aqueous extract of Punica Granatum at a concentration of 0.1M and with a basic medium PH= 8-12. The V2O5NPs nanoparticles were diagnosed using several techniques, such as FT-IR, UV-visible with energy gap Eg = 3.734eV, and the X-Ray diffraction XRD was calculated using the Debye Scherrer equation. It was discovered to be 34.39nm, Scanning Electron Microscope (SEM), Transmission Electron Microscopy TEM. The size, structure, and composition of synthetic V2O5
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Pyridine-2, 6-dicarbohydrazide comp (2) was synthesized from ethanolic solution of diethyl pyridine-2, 6- dicarboxylate comp (1) with excess of hydrazine hydrate. Newly five polymers (P1-P5) were synthesized from reaction of pyridine-2, 6-dicarbohydrazide comp (2) with five different di carboxylic acid in the presence of poly phosphoric acid (PPA). The antibacterial activity of the synthesized polymers was screened against some gram positive and gram negative bacteria. Antifungal activity of these polymers was evaluated in vitro against some yeast like fungi such as albicans (candida albicans). Polymers P3, P4 and P5 exhibited highest antibacterial and antifungal against all microorganisms under test.
This paper presents a numerical simulation for the combined effect of surface roughness and non-Newtonian behavior of the lubricant on the performance of misaligned journal bearing. The modified Reynolds equation to include the effect of non-Newtonian lubricant and bearing surface roughness has been formulated. The model accounts for the lubricant viscosity dependence on temperature and shear rate. In order to make a complete thermo-hydrodynamic analysis (THD) of rough surface misaligned journal bearing lubricated with non-Newtonian lubricant, the modified Reynolds equation coupled with the energy, heat conduction equations, the equation related the viscosity and temperature with appropriate boundary conditions have been solved simultane
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Pseudomonas aeruginosa gram-negative, bacilli and facultative aerobic, P. aeruginosa cause cystic fibrosis patients, wounds, burns, and immunodeficienct patients, that have many virulence factors such as pyocyanin , cytotoxic ,biofilm formation and motility, Eighty-eight isolates belonging to P. aeruginosa were collected including the 66 clinical isolates obtained from different hospitals in Baghdad and were from different sources and 22 environmental isolates from previous studies of soil near oil fields. Microscopical and cultural characteristics were studied and diagnosed using biochemical tests, VITEC device, their ability to adhere to non-living (Polystyrene), living cell line (A549) and cytotoxicity of bacterial filtrate
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One of the most important , compound which have active hydrogen is the compound possessing (thiol group) Biphenyl-4,4-dithiol is agood example utilized in a wide field for preparation mannich bases , avariety of new acetylenic mannich bases have been Synthesized and all proposed structure were Supported by FTIR , 1H – NMR, 13C-NMR , Elemental analysis and microbial study .
: The need for means of transmitting data in a confidential and secure manner has become one of the most important subjects in the world of communications. Therefore, the search began for what would achieve not only the confidentiality of information sent through means of communication, but also high speed of transmission and minimal energy consumption, Thus, the encryption technology using DNA was developed which fulfills all these requirements [1]. The system proposes to achieve high protection of data sent over the Internet by applying the following objectives: 1. The message is encrypted using one of the DNA methods with a key generated by the Diffie-Hellman Ephemeral algorithm, part of this key is secret and this makes the pro
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Semiconductor quantum dots (QDs) have attracted tremendous attentions for their unique characteristics for solid-state lighting and thin-film display applications. A simple chemical method was used to synthesis quantum dots (QDs) of zinc sulfide (ZnS) with low cost. The XRD) shows cubic phase of the prepared ZnS with an average particles size of (3-29) nm. In UV-Vis. spectra observed a large blue shift over 38 nm. The band gaps energy (Eg) was 3.8 eV and 3.37eV from the absorption and photoluminescence (PL) respectively which larger than the Eg for bulk. QDs-LED hybrid devices were fabricated using ITO/ PEDOT: PSS/ Poly-TPD/ ZnS-QDs/ with different electron transport layers and cathode of LiF/Al layers. The EL spectrum reveals a bro
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Objective: to evaluate the results of (Modification of Russe method) in treatment of nonunion fracture scaphoid bone by bone graft with external splintage (plaster of paris cast (pop ). Methods:Prospective study done on 26 patients (24 male, 2 female), age range between 25-42 years (mean age 34 years), fracture site at middle 1/3 with minimal displacements with no carpal bone or radial bone injury, technique of Matte- Russe method (explore the bone through volar approach using bone graft from iliac crest (cortico-cancellous peg plus cancellus bone) with thumb spica for 90 days with period of follow up 12-18 months. Results: out of 26 patients treated by this method , 23 patients (88.5%) union was achieved radiologically by the end of 3rd mo
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