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 study, method for experimentally determining the electron density (ne) and the electron temperature (Te) in the atmospheric Argon plasma jet is used; it is based on optical emission spectroscopy (OES). Boltzmann plot method used to calculate these parameters measured for different values of gas flow rate. The results show that the electron temperature decreasing with the increase of gas flow rate also indicates an increasing in the electron density of plasma jet with increasing of gas flow rate.
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In the present study, the effect of Zinc nanoparticles on levels of (T3 , T4 and TSH) hormones was investigated. Zinc nanoparticles were synthesized by Laser induced plasma.The Nd: YAG Nd: YAG laser with a wavelength of 1064 nm was used to generate nanomaterials of the elements (zinc) upon collision with target atoms. Plasma generated by different laser intensity is generated. After confirming the preparation of zinc nanoparticles, XRD, AFM was examined, and the effect of these substances on the thyroid gland (T3, T4, TSH) was observed for two doses of each component (1 ml / kg, 4 ml / kg) after conducting a cytotoxicity examination of the lymphocytes of the rats extracted from Rat spleen was 1.8% less toxic to zinc, and as noted The
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The mixed ligand complexes of Schiff base ligand (Z)-2-(((4-bromo-2-methylphenyl) imino) methyl)-4-methylphenol (L) with some metals ion (II); Mn(1), Co(2), Ni(3), Cu(4), Zn(5) Cd(6) and Hg(7) and 1,10-Phenanthroline (phen) were Synthesis and characterized by the mass and 1HNMR spectrometry (ligand Schiff base), the FTIR, UV-visible and the flame atomic absorption (A.A) spectrum, the C.H.N analysis and the chlorine content, in addition to measuring the magnetic sensitivity of the complexes. All the complexes had octahedral geometry. The bioactivity activity for compounds against; Rhizopodium, Staphylococcus aureus and Escherichia coli, the compounds showed different efficacy towards these microorganisms
High-volume traffic with ultra-heavy axle loads combined with extremely hot weather conditions increases the propagation of rutting in flexible pavement road networks. Several studies suggested using nanomaterials in asphalt modification to delay the deterioration of asphalt pavement. The current work aims to improve the resistance of hot mix asphalt (HMA) to rutting by incorporating Nano Silica (NS) in specific concentrations. NS was blended into asphalt mixtures in concentrations of 2, 4, and 6% by weight of the binder. The behavior of asphalt mixtures subjected to aging was investigated at different stages (short-term and long-term aging). The performance characteristics of the asphalt mixtures were evaluated using the Marshall s
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Beta-lactam medications are among the commonly used antibiotics. These drugs kill germs by disrupting cell wall formation. This drug treats bacterial infections in numerous body sections. A new, quick, high-performance liquid chromatography approach has been developed and verified by the FDA and EMA for the simultaneous estimation of drugs in their medicinal and pure forms. This study deals with the determination of beta-lactam drugs (Amoxicillin, Ampicillin, Cephalexin, Cefotaxime, Cefoxitin, Cefamandole, Cephalothin, Piperacillin, Penicillin, Oxacillin, Cloxacillin, Nafcillin, Carbenicillin, Mezlocillin, Dicloxacillin) by a Reversed-Phase High-Performance Liquid Chromatography (RP-HPLC) technique based on an UV detector using a
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The objective of this research paper is two-fold. The first is a precise reading of the theoretical underpinnings of each of the strategic approaches: "Market approach" for (M. Porter), and the alternative resource-based approach (R B V), advocates for the idea that the two approaches are complementary. Secondly, we will discuss the possibility of combining the two competitive strategies: cost leadership and differentiation. Finally, we propose a consensual approach that we call "dual domination".
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Due to the energy crisis and the stringent environmental regulations, diesel engines are offering good hope for automotive vehicles. However, a lot of work is needed to reduce the diesel exhaust emissions and give the way for full utilization of the diesel fuel’s excellent characteristics.
A kind of cetane number improver has been proposed and tested to be used with diesel fuel as ameans of reducing exhaust emissions. The addition of (2-ethylhexyl nitrate) was designed to raise fuel cetane number to three stages, 50, 52 and 55 compared to the used conventional diesel fuel whose CN was 48.5. The addition of CN improver results in the decre
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