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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
Sun Jun 05 2016
Journal Name
The Iraqi Journal Of Veterinary Medicine
Effect of L-Carnitine and Niacin addition on some blood parameters of fry Common Carp Cyprinus carpio
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    The present study was conducted in order to focus on the effect of the addition of Carnitine and Niacin on some blood serum parameters of Common Carp Cyprinus Carpio. 48 fish carp mean weight 44.13 gm were distributed randomly on four feeding treatments (12 fish each) with replicates (6 fish each) in 8 glass aquaria. Treatments were as follows: fish were fed on basic diet without any addition and conducted as control (T1); addition of 200 mg Carnitine/ Kg diet, (T2) addition of 28 mg Niacin/Kg diet (T3), addition of a mixture of 200 mg Carnitine and 28 mg Niacin/ Kg diet as (T4). The experiment was conducted for 70 days and the results showed an increase in the Cholesterol concentration of T1 (187.6 mg/ 100 ml) and differed s

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Design narrow-band frequency amplifier (1.5GHz -1.6GHz) based on InGaP Heterojunction Bipolar Transistor (HBT) and GaAs HBT
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The research aims to design a narrow-band frequency drive amplifier (1.5GHz -1.6GHz), which is used to boost the transmitter amplifier's input signal or amplify the GPS, GlONASS signals at the L1 band.

The Power Amplifier printed circuit board (PCB) prototype was designed using InGaP HBT homogeneous technology transistor and GaAs Heterojunction Bipolar Transistor (HBT) transistor. Two models have been compared; one of the models gave 16dB gain, and the other gave 23dB when using an input power signal (-15dBm). The PCB consumes 2.4W of power and has a physical dimension of 11 x 4 cm.

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Antibacterial of 2,3-Dihydrobenzo Thiazole-2-Carboxylic Acid Complexes with Some Selected Metal Ions
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A new ligand 2,3-dihydrobenzo [d] thiazole-2-carboxylic acid (L) has been prepared from the reaction of ortho amino phenyl thiol with dichloroacetic acid in mole ratio (1:1). It has been characterized by elemental analysis (C.H.N.), IR, UV- Vis.spectraand 1H, 13C-NMR. A new series complexes of the bivalent ions (Co, Ni, Cu, Pd, Cd, Hg and Pb) and the trivalent (Cr) have been prepared and characterized too. The structural has been established by elemental analysis (C.H.N.), IR, UV-Vis. spectra, molar conductivity, atomic absorption and magnetic susceptibility measurements. The synthesized complexes were prepared in (1:2) ratio correspond to (Co(II), Ni(II), Cu(II), Pd(II), Cd(II), Hg(II) and Pb(II) complexes while in case Cr(III) complex is

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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Effect Of Pomegrante Peels And Bay Leaves On Multidrug Resistant Bacteria Isolated From Urinary Tract Infection Patients
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Background: Alternative natural therapy by plants extracts had opened  wide  door   for   the    use  of  natural products as an alternative therapy instead of many antibiotics and drugs , which had many harmful side effects.Also, an increased interest has been centered on the industrial wastes, especially plant raw materials which contain phenols (e.g. Pomegranate peel and Bay leaves) which is a sources of natural antioxidants ,which are on the contrary  of  synthetic  antioxidants that  had restrict use  due to  their  health  risks , carcinogenesis and toxicity .

Objectives :This study was done to fi

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Effect of nano and micro SiO2 weight percent on interlaminar fracture toughness of woven roving/ epoxy composites
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Effect of nano and micro SiO2 particles with different weight percent (2,4,6,8 and 10) %wt on the Interlaminar fracture toughness (GIc) of 16-plies of woven roving glass fiber /epoxy composites prepared by hand lay – up technique were investigated. The specimens were tested using DCB test (mode I).
Area method was used to compute the interlaminar fracture toughness. The results show that, GIc would increase with the increasing in the filler content, the main failure in microcomposites and nanocomposites was delamination in the layers, the delamination reduced with increasing in the filler content.

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Publication Date
Tue Jul 31 2012
Journal Name
Journal Of The College Of Education - University Of Tikrit
Synthesis, Spectroscopic and Biological Studies of some Metal Complexes with 1-phenyl-2(1-phenyl ethylidene) hydrozine.
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Publication Date
Tue Feb 04 2014
Journal Name
Al-mustansiriyah
Synthesis, Spectroscopic and Biological Studies of some Metal Complexes with 2, 4-dinitro-2-amino hydrozo benzene.
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Publication Date
Mon Dec 05 2016
Journal Name
Iraqi
Synthesis, spectroscopic and Antibacterial activity study of N-]2(2-phenyl hydrazinyl) phenyl benzothiazol-2-amine complexes.
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Publication Date
Mon Feb 21 2022
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Prospective Descriptive Study of Radiological and Functional Outcomes of Volar Barton’s Fracture Fixed by Volar Locked Plate
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BACKGROUND: Volar Barton’s fracture is a shearing mechanism of injury that results in fracture and subluxation of distal end radius in which volar rim of the distal radius is displaced with hand and carpus. Open reduction and volar plate fixation ensure more stable change of displacement, preservation of reduction, and early mobilization. AIM: This study aims to assess the functional and radiological outcome results of volar Barton’s fracture treated by volar buttress plate using the demerit points system of Gartland and Werley. PATIENTS AND METHODS: This study is a prospective descriptive observational study on 32 patients who were treated with ORIF by volar buttress plate for isolated volar Barton’s fractures between Fe

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Publication Date
Sun Apr 14 2019
Journal Name
International Journal Of Pharmaceutical Research
Synthesis, Characterization and Antibacterial of Some New 4,4-(pyridine-2,6-diylbis(1,3,4-oxadiazole-5,2-diyl))bisphenol Polymer
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4, 4s (pyridine 2, 6 diylbis (1, 3, 4 oxadiazole 5, 2 diyl)) bisphenol monomer (3) was synthesized from cyclization of Ns2, Ns6 bis (4 hydroxybenzylidene) pyridine 2, 6 dicarbohydrazide (2) in the presence of bromine in glacialacetic acid. Newly five polymers (P1P5) were synthesized from reaction bis 1, 3, 4 oxadiazole bisphenolmonomer with five different di acid chloride. The antibacterial activity of the synthesized polymers was screened against gram positive and gram negative bacteria. Polymers P4 and P5 exhibited significant antibacterial against all microorganisms, as well these polymers showed highest antifungal activity.