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PLANNING BUDGETS AND THEIR ROLE IN CONTROLLING COSTS ELEMENTS APPLIED RESEARCH IN THE GENERAL COMPANY FOR FOOD PRODUCTS
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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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Publication Date
Wed Feb 01 2017
Journal Name
Iosr Journal Of Pharmacy And Biological Sciences
Potential Use of Rosemary (Rosmarinus officinalis L.) Essential Oil as Anti-Bacterial and Anti -Algal
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Periodontal & Implant Science
Bio-hybrid dental implants prepared using stem cells with β-TCP-coated titanium and zirconia
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Purpose This study investigated periodontal ligament (PDL) restoration in osseointegrated implants using stem cells. Methods Commercial pure titanium and zirconium oxide (zirconia) were coated with beta-tricalcium phosphate (β-TCP) using a long-pulse Nd:YAG laser (1,064 nm). Isolated bone marrow mesenchymal cells (BMMSCs) from rabbit tibia and femur, isolated PDL stem cells (PDLSCs) from the lower right incisor, and co-cultured BMMSCs and PDLSCs were tested for periostin markers using an immunofluorescent assay. Implants with 3D-engineered tissue were implanted into the lower right central incisors after extraction from rabbits. Forty implants (Ti or zirconia) were subdivided according to the duration of implantation (healing period: 45 o

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Publication Date
Mon Dec 30 2013
Journal Name
Scholars Academic Journal Of Biosciences (sajb)
Synergistic effect of mountain honey and Argemone mexicana plant on bacteria associated with wound infections
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Forty five wound specimens were collected from patients suffering from wound infections and taken from various hospitals in Ibb city, Yemen. The study was to determine synergic antibacterial activity of between mountain honey and Argemone mexicana plant. Isolation, identification of bacterial isolates and antibiotic sensitivity test were done. Agar-disc and agar-well diffusion method were carried to determine antibacterial activity of honey, Argemone mexicana plant and a mixture of them against bacterial isolates. Out of 45 specimens, 29 (64.4%) gave positive cultures. Staphylococcus aureus was the predominant bacterial pathogens with percentage (72.4%) followed by Pseudomonas aeruginosa (17.2%) and Staphylococcus epidermidis (10.4%).

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Publication Date
Sat Apr 04 2015
Journal Name
International Journal Of Advanced Technology In Engineering And Science
SYNTHESIS OF ZNO QUANTUM DOT BY SELF ASSEMBLY METHOD AND ZNO NANOROD BY HYDROTHERMAL METHOD
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In this work, ZnO quantum dots (Q.dots) and nanorods were prepared. ZnO quantum dots were prepared by self-assembly method of zinc acetate solution with KOH solution, while ZnO nanorods were prepared by hydrothermal method of zinc nitrate hexahydrate Zn (NO3)2.6H2O with hexamethy lenetetramin (HMT) C6H12N4. The optical , structural and spectroscopic properties of the product quantum dot were studied. The results show the dependence of the optical properties on the crystal dimension and the formation of the trap states in the energy band gap. The deep levels emission was studied for n-ZnO and p-ZnO. The preparation ZnO nanorods show semiconductor behavior of p-type, which is a difficult process by doping because native defects.

Publication Date
Mon Jan 01 2018
Journal Name
Acta Pharmaceutica Sciencia
Phyto-fabrication, characteristics and anticandidal effects of silver nanoparticles from leaves of ziziphus mauritiana lam
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In this work, silver nanoparticles (AgNPs) were biosynthesized from leaves of Ziziphus mauritiana Lam. jujube plant in Iraq and tested against fungal pathogens. Extract of leaves of Z. mauritiana mixed with 10-3 M AgNO3exposed to slight sunlight for 3 days. Characterization of AgNPs was done using UV-visible spectroscopy, SPM (scanning probe microscopy) and atomic force microscopy (AFM). The change of solution color from pale brown to dark brown and the exhibited maximum peak at 445 nm accepted as an indicator to biosynthesized AgNPs. Aqueous extract of Ziziphus mauritiana is considered as biological reduced and stabilized agent for Ag+ to Ag0. AFM showed the formation of irregular shapes of AgNPs. The biosynthesized silver nanoparticles ha

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Investigation of nanostructured and gas sensing of tin dioxide films prepared by oxidation of Sn
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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Development and Assessment of Feed Forward Back Propagation Neural Network Models to Predict Sunshine Duration
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         The duration of sunshine is one of the important indicators and one of the variables for measuring the amount of solar radiation collected in a particular area. Duration of solar brightness has been used to study atmospheric energy balance, sustainable development, ecosystem evolution and climate change. Predicting the average values of sunshine duration (SD) for Duhok city, Iraq on a daily basis using the approach of artificial neural network (ANN) is the focus of this paper. Many different ANN models with different input variables were used in the prediction processes. The daily average of the month, average temperature, maximum temperature, minimum temperature, relative humidity, wind direction, cloud level and atmosp

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Publication Date
Sat May 30 2020
Journal Name
Neuroquantology
Synthesis and Study NiO Charactrization of Extract from Green Tea Plant Prepared by Chemical Method
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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Nuclear structure study of 20Ne, 24Mg, 28Si and 32S nuclei using Skyrme-Hartree-Fock method
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The Skyrme–Hartree–Fock (SHF) method with the Skyrme
parameters; SKxtb, SGII, SKO, SKxs15, SKxs20 and SKxs25 have
been used to investigate the ground state properties of some 2s-1d
shell nuclei with Z=N (namely; 20Ne, 24Mg, 28Si and 32S) such as, the
charge, proton and matter densities, the corresponding root mean
square (rms) radii, neutron skin thickness, elastic electron scattering
form factors and the binding energy per nucleon. The calculated
results have been discussed and compared with the available
experimental data.

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Publication Date
Tue May 03 2022
Journal Name
Teikyo Medical Journal
Tooth agenesis and palatal dimensions associated with craniofacial deformity- Cone Beam Computed Tomography based study
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Cleft / palate is one of the common congenital deformities in craniofacial region, associated with different types of dental anomalies like (Tooth agenesis, impaction, and supernumerary teeth) with marked changes in palatal dimensions. This study aimed to determine the prevalence of teeth agenesis and dental anomalies in cleft lip/palate patients using CBCT, and to compare the palatal dimension of cleft group with control subjects. Twenty-eight cleft cases collected during the period from 2015 to 2022, CBCT images evaluated, the study sample classified into two groups (14 bilateral and 14 unilateral cleft lip/palate) and the non-cleft control group (14 CBCT images). The presence of dental anomalies was assessed in relation to clef

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