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 work, yttrium oxide particles (powder) reinforced AL-Si matrix composites (Y2O3/Al-Si) and Chromium oxide particles reinforced AL-Si matrix composites (Cr2O3/AL-Si) were prepared by direct squeeze casting. The volume percentages of yttrium oxide used are (4, 8.1, 12.1, 16.1 vol %) and the volume percentages of the chromium oxide particles used are (3.1, 6.3, 9.4, 12.5 vol. %). The parameters affecting the preparation of Y2O3/Al-Si and Cr2O3/AL-Si composites by direct squeeze casting process were studied. The molten Al-Si alloy with yttrium oxide particles or with chromium oxide particles was stirred again using an electrical stirrer at speed 500 rpm and the molten alloy was poured into the squeeze die cavity. Th
... Show MoreMetal (III) and (II) coordination compounds of o- phenylenediamine, oxalic acid dihydrate and 8-hydroxyquinoline were synthesized for mixed ligand complexes and characterized using FT-IR, UV-Vis and mass spectra, atomic absorption, elemental analysis, electric conductance and magnetic susceptibility measurements. In addition, thermal behavior (TGA) of the metal complexes (1-6) showed good agreement with the formula suggested from the analytical data. The stoichiometric reaction between the metal (III) and (II) ions with three various ligands in molar ratio at aqueous ethyl alchol for (1:1:1:1) (M: O-PDA: OA: 8-HQ) [where M = Cr+3, Mn+2, Co+2, Ni+2. Cu+2 and Zn+2; O-PDA = O-Phenylenediamine; OA = Oxalic acid and 8-HQ = 8-Hydroxyquinoline]. R
... Show MoreSweet pepper (Capsicum annuum L.) is an economically important vegetable crop. Wilt disease caused by Fusarium oxysporum f. sp. capsici is a specific pathogen that affects the pepper. Four isolates of F. oxysporum f. sp. capsici Fo3, Fo6, Fo7 and Fo8 were obtained from diseased pepper plants that were collected from different pepper fields in Baghdad. Fo6 isolate that has high pathogenicity to pepper seeds, Trichoderma harzianum (Th) was tested in vitro against F. oxysporum f. sp. capsici showed a high inhibition rate for the isolate Fo6, the concentration of chelated iron Fe-EDDHA 0.5% reduced the radial growth of Fo6 whi
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Prednisolone (SAID) was conjugated with ibuprofen (NSAID) through an amino acid (glycine) as a spacer arm to synthesize the following compound:
Prednisolone – glycine – ibuprofen.
The method employed consists of converting the carboxylic acid function of (R,S) – ibuprofen – glycine to the highly reactive acid chloride and subsequent reaction with the C21 hydroxyl group of prednisolone. This reactive intermediate was found to react as well with the C17 tertiary hydroxyl group of the steroid to form three compounds and eight diastereomers. These results were confirmed by T.L.C, and the desired compound was separated by column chromatograph
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Fuzzy logic is used to solve the load flow and contingency analysis problems, so decreasing computing time and its the best selection instead of the traditional methods. The proposed method is very accurate with outstanding computation time, which made the fuzzy load flow (FLF) suitable for real time application for small- as well as large-scale power systems. In addition that, the FLF efficiently able to solve load flow problem of ill-conditioned power systems and contingency analysis. The FLF method using Gaussian membership function requires less number of iterations and less computing time than that required in the FLF method using triangular membership function. Using sparsity technique for the input Ybus sparse matrix data gi
... Show MoreWellbore instability and sand production onset modeling are very affected by Sonic Shear Wave Time (SSW). In any field, SSW is not available for all wells due to the high cost of measuring. Many authors developed empirical correlations using information from selected worldwide fields for SSW prediction. Recently, researchers have used different Artificial Intelligence methods for estimating SSW. Three existing empirical correlations of Carroll, Freund, and Brocher are used to estimate SSW in this paper, while a fourth new empirical correlation is established. For comparing with the empirical correlation results, another study's Artificial Neural Network (ANN) was used. The same data t
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In this paper a stirred-bed performed of the copper catalyzed synthesis of ethylchlorosilanes from silicon and ethyl chloride was described. A Si-catalyst mixture prepared by reaction of CuCl and Si was employed. The compositions of products were mainly ethyltrichlorosilane, diethyldichlorosilane, and ethyldichlorosilane and mainly depended on the extent of Cu in the mixture and the reaction temperature. A promoting effect on the extent of adsorption was observed on the addition of certain additives. The kinetic data revealed the direct depended of the reaction rate on C2H5Cl pressure.
Rutting has a significant impact on the pavements' performance. Rutting depth is often used as a parameter to assess the quality of pavements. The Asphalt Institute (AI) design method prescribes a maximum allowable rutting depth of 13mm, whereas the AASHTO design method stipulates a critical serviceability index of 2.5 which is equivalent to an average rutting depth of 15mm. In this research, static and repeated compression tests were performed to evaluate the permanent strain based on (1) the relationship between mix properties (asphalt content and type), and (2) testing temperature. The results indicated that the accumulated plastic strain was higher during the repeated load test than that during the static load tests. Notably, temperatur
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A remarkable correlation between chaotic systems and cryptography has been established with sensitivity to initial states, unpredictability, and complex behaviors. In one development, stages of a chaotic stream cipher are applied to a discrete chaotic dynamic system for the generation of pseudorandom bits. Some of these generators are based on 1D chaotic map and others on 2D ones. In the current study, a pseudorandom bit generator (PRBG) based on a new 2D chaotic logistic map is proposed that runs side-by-side and commences from random independent initial states. The structure of the proposed model consists of the three components of a mouse input device, the proposed 2D chaotic system, and an initial permutation (IP) table. Statist
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