Preferred Language
Articles
/
FBfEC5ABVTCNdQwCU4ON
PLANNING BUDGETS AND THEIR ROLE IN CONTROLLING COSTS ELEMENTS APPLIED RESEARCH IN THE GENERAL COMPANY FOR FOOD PRODUCTS
...Show More Authors

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 .

Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 31 2020
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Experimental and Theoretical Analysis of a Mono PV Cell with Five Parameters, Simulation Model Compatible with Iraqi Climate
...Show More Authors

The present work included study of the effects of weather conditions such as solar radiation and  ambient temperature on solar panels (monocrystalline 30 Watts) via proposed mathematical model, MATLAB_Simulation was used by scripts file to create a special code to solve the mathematical model , The latter is single –diode model (Five parameter) ,Where the effect of ambient temperature and solar radiation on the output of the solar panel was studied, the Newton Raphson method was used to find the  output current of the solar panel and plot P-V ,I-V curves, the performance of the PV was determined at Standard Test Condition (STC) (1000W/m2)and a comparison between theoretical and experimental results were done .The best efficiency

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Sttudy off Facttorrs Associiatted wii tth Chii lldhood Nephrrott iic Syndrrome,, Frrequentt Rellapsiing and IInff rrequentt Rellapsiing Type
...Show More Authors

n each relapse. Objjec tt iiv es :: To sttudy diifffferentt ffacttors whiich miightt be associiatted or lleadiing tto
tthe occurrence off rellapse iin nephrottiic syndrome
Metthods:: A retrospective study of seventy patients with nephrotic syndrome with age range of 1-14 years, who were diagnosed and treated in Child's Central Teaching Hospital over the period of 1st of January and 1st of July 2008.
The patients were divided into three groups; frequent relapses group, infrequent relapses group and undetermined group. We compared between frequent relapses group and infrequent relapses group in regard to age, sex, type of presentation, biochemical findings which include; total serum protein, serum albumin and renal function test,

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 31 2014
Journal Name
Arabian Journal Of Geosciences
Petroleum system modeling and risk assessments of Ad’daimah oil field: a case study from Mesan Governorate, south Iraq
...Show More Authors

View Publication
Scopus (11)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Fri Jan 08 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Aqueous Leaves Extract of Coriandrum sativum on Histological Structure and Liver Function of Male Albino mice
...Show More Authors

Medicinal plants are used to treat various diseases although little is known about their toxicity. Coriandrum sativum is one of the most commonly plants that is used to treat several physiological disorders. Thus, this study was conducted to evaluate the effect of aqueous extract of C. sativum on the structure and function of liver in male albino mice. Thirty male mice were randomly divided into three groups: Group 1 untreated (control), Group 2 and 3 were administrated orally with the aqueous extract of the plant at dose 125 and 250 mg/kg. b. w. For 30 days. The effect of the extract on liver weights, biochemical parameters as well as histological study were assessed. There were no significant difference (P>0.05) observed in relative organ

... Show More
Preview PDF
Publication Date
Mon May 29 2023
Journal Name
Rawal Medical Journal
Comparison of functional and radiological outcomes of lower third closed tibia fractures treated by nail VS plate osteosynthesis
...Show More Authors

Objective: To determine the functional and radiological outcomes of lower third tibia closed fractures fixed by nail or plate osteosynthesis. Methodology: This randomized controlled trial included 20 patients presenting with closed fracture lower third tibia in Al-Kindy teaching hospital, Baghdad, Iraq. The patients were divided as every other one into two equal groups; group I had fractures fixed by 3.5 mm locked plate and group II by intramedullary locking nail. We followed all patients for 24 weeks to assess surgical complications, fracture union, alignment and functional outcome based on Knee society score (KSS). Results: The mean union time in both groups was 10.2 ± 1.48 and 9.3 ± 1.77 weeks, respectively (p = 0.003). Mean KSS in bot

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Awareness of Diagnosing Autism Spectrum Disorders and Social (Pragmatic) Communication Disorder among Student Teachers According to Some Variables
...Show More Authors

The research aims to identify the level of awareness of student teachers in the behavioral disorders and autism specialization about the diagnosing Autism Spectrum Disorder and Social (Pragmatic) Communication Disorder according to some variables. The study was conducted on a sample of (113) student teachers. The researcher employed the awareness scale of a teacher-screening questionnaire for autism spectrum disorder and social pragmatic communication disorder. The results showed that the average of teachers in the total degree of awareness of autism spectrum disorder and social communication have recorded a moderate degree. As for the awareness of autism spectrum disorder was high. Then, the awareness of social communication disorder wa

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Influence of DC Magnetron Sputtering Power on Structural, Topography, and Gas Sensor Properties of Nb2O5/Si Thin Films.
...Show More Authors

This study focuses on synthesizing Niobium pentoxide (Nb2O5) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO2 gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb2O5 thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb2O5. The optical band gap val

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Fri Sep 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Composition and Temperature Dependence of Excess Volume of Heavy Oil-Stocks Mixtures + (Gas oil or Toluene or Reformate)
...Show More Authors

Binary mixtures of three, heavy oil-stocks was subjected to density measurements at temperatures of 30, 35 and 40 °C. and precise data was acquired on the volumetric behavior of these systems. The results are reported in terms of equations for excess specific volumes of mixtures. The heavy oil-stocks used were of good varity, namely 40 stock, 60 stock, and 150 stock. The lightest one is 40 stock with °API gravity 33.69 while 60 stock is a middle type and 150 stock is a heavy one, with °API gravity 27.74 and 23.79 respectively. Temperatures in the range of 30-40 °C have a minor effect on excess volume of heavy oil-stock binary mixture thus, insignificant expansion or shrinkage is observed by increasing the temperature this effect beco

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Numerical Simulation of Unsaturated Soil Water Flow from a Trickle Point System, Considering Evaporation and Root Water Uptake
...Show More Authors

This research was carried out to study the effect of plants on the wetted area for two soil types in Iraq and predict an equation to determine the wetted radius and depth for two different soil types cultivated with different types of plants, the wetting patterns for the soils were predicted at every thirty minute for a total irrigation time equal to 3 hr. Five defferent discharges of emitter and five initial volumetric soil moisture contents were used ranged between field capacity and wilting point were utilized to simulate the wetting patterns. The simulation of the water flow from a single point emitter was completed by utilized HYDRUS-2D/3D software, version 2.05. Two methods were used in developing equations to predict the domains o

... Show More
View Publication
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Flexural behavior of concrete beams with horizontal and vertical openings reinforced by glass-fiber-reinforced polymer (GFRP) bars
...Show More Authors
Abstract<p>This study conducted an analytical investigation on the behavior of concrete beams with openings reinforced by glass-fiber-reinforced polymer (GFRP) bars. In this study, five proposed beams reinforced by GFRP bars as flexural and shear reinforcement with openings were numerically examined. The variables were the opening orientation (vertical and horizontal) and the number of openings. These openings were located within the flexural zone of the proposed beams. The result shows that the vertical openings had a significant effect over the horizontal openings on reducing the ultimate load and increasing the mid-span deflection compared with the control beam. Moreover, the results showed t</p> ... Show More
View Publication
Crossref (12)
Crossref