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 .
The present study was conducted in the nursery of Floriculture Unit, University of
Baghdad in Iraq during September to December of 2013. Vernalized bulbs of hybrid lily
cultivars were imported from the Netherlands. The experiments were included some
hybrid lily cultivars which represent the main groups of lily (longiflorum hybrids,
Asiatic hybrid and trumpet hybrids). The three lily cultivars named as Tiger (Oriental),
Brunello (Asiatic) and White Heaven (Longiflorum) were sprayed two times, at five
weeks after planting and at eight weeks after planting with a solution of Cycocel (100
mg /l), solution of Indole butyric acid (50 mg/l) and Benzyl adenine (50 mg /l). The
results indicated that foliar spray with IBA l
To investigate the effect of electric shock (ES) on morphological variations of faba bean traits, seeds of three varieties of the crop were germinated. When radical was 2-5 mm, seedling were soaked in a 1% NaCl solution for 3h, then transferred to glass container with same solution. Wire with two polar were connected to the container solution and AC current 220 V was switched on for 3,6 and 9 minutes. Seedling then washed and planted at the field in winter 2010-2011,. Factorial Experiment was arranged in randomized Complete Block Design (RCBD) with three replicates were used. Seeds were collected first season of treatments, including the treatment comparison and then planted in the winter season of 2011-2012.The results obtained in the f
... Show MoreThe present study was conducted in the nursery of Floriculture Unit, University of Baghdad in Iraq during September to December of 2013. Vernalized bulbs of hybrid lily cultivars were imported from the Netherlands. The experiments were included some hybrid lily cultivars which represent the main groups of lily (longiflorum hybrids, Asiatic hybrid and trumpet hybrids). The three lily cultivars named as Tiger (Oriental), Brunello (Asiatic) and White Heaven (Longiflorum) were sprayed two times, at five weeks after planting and at eight weeks after planting with a solution of Cycocel (100 mg /l), solution of Indole butyric acid (50 mg/l) and Benzyl adenine (50 mg /l). The results indicated that foliar spray with IBA lead to decrease in flowe
... Show MoreA case–control study (80 patients with chronic hepatitis B virus [HBV] infection and 96 controls) was performed to evaluate the association of an IL12A gene variant (rs582537 A/C/G) with HBV infection. Allele G showed a signifcantly lower frequency in patients compared to controls (31.2 vs. 46.9%; probability [p]=0.009; corrected p [pc]=0.027) and was associated with a lower risk of HBV infection (odds ratio [OR]=0.49; 95% confdence interval [CI]=0.29–0.83). A similar lower risk was associated with genotypes CG (17.5 vs. 29.2; OR=0.25; 95% CI=0.08–0.81; p=0.02) and GG (10.0 vs. 16.7; OR=0.25; 95% CI=0.07–0.91; p=0.036), but the pc value was not signifcant (0.12 and 0.126, respec‑ tively). Serum IL35 levels showed signifcant difere
... Show MoreAtenolol was used with ammonium molybdate to prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between atenolol and ammonium molybdate in an aqueous medium to obtain a dark brown precipitate. Optimum parameters was studied to increase the sensitivity for developed method. A linear range for calibration graph was 0.1-3.5 mmol/L for cell A and 0.3-3.5 mmol/L for cell B, and LOD 133.1680 ng/100 µL and 532.6720 ng/100 µL for cell A and cell B respectively with correlation coefficient (r) 0.9910 for cell A and 0.9901 for cell B, RSD% was lower than 1%, (n=8) for the determination of ate
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Introduction and Aim: Klebsiella pneumoniae is a Gram-negative bacterium responsible for a wide range of infections, including respiratory tract infections (RTIs). This research was aimed to study the antibacterial and anti-biofilm effect of AgNPs produced by Gram positive and negative bacteria on RTIs associated with K. pneumoniae. Materials and Methods: The biofilm formation of K. pneumoniae was determined by tube method qualitatively from select bacterial species characterized by UV-Visible spectroscopy. The antibacterial susceptibility of the bacteria AgNPs was tested for their antibacterial and antibiofilm activity on a clinical isolate of K. pneumoniae. Results: K. pneumoniae isolated from RTIs were strong biofilm prod
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Many geophysical methods have been applied to locate groundwater in Nigeria’s rural and urban villages. Locating groundwater in low permeability formations like shales and siltstones is even more challenging due to the difficulty of mapping fracture zones within these formations. The fracture zones serve as potential aquifers in low permeability formations and have been the object of groundwater search in shales, siltstones and other low permeability formations. The electrical resistivity method has proven helpful in fracture mapping within low permeability formations due to the existing resistivity contrast usually observed between the fractured and non-fractured sections in the Shales and Siltstones. Three vertical electri
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Background: The purposes of this study were to determine the photogrammetric soft tissue facial profile measurements for Iraqi adults sample with class II div.1 and class III malocclusion using standardized photographic techniques and to verify the existence of possible gender differences. Materials & methods: Seventy five Iraqi adult subjects, 50 class II div.1 malocclusion (24 males and 26 females), 25 class III malocclusion (14 males and 11 females), with an age range from 18-25 years. Each individual was subjected to clinical examination and digital standardized right side photographic records were taken in the natural head position. The photographs were analyzed using AutoCAD program 2007 to measure the distances and angles used in t
... Show MoreThis experiment was conducted in the orchard of the Department of Horticulture,college of Agriculture,Baghdad University during the growing season of 2007 To study the effects of spray with three concentration of cultar(0,500,1000 mg.L-1) ,tow concentration of K2SO4(0,5g.L-1), and salinity of irrigation water with three concentration (1,2,3dS.m-1) on some characteristics of vegetative growth of two cultivars of apricot trees (Labib1 and Zienni).The age of trees was four years .The tree grafted on original of seed apricot . Afactorial trail was carry out according to randomized complete block design with arrangement of split-split with three replications. Salinity of irrigation water took main plot, potassium took sub plot and cultar took s
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A new series of Fe (III) , Co (II) , Ni (II) and Cu (II) complexes of the Schiff base, 5 (2-hydroxy benzylidine) -2-thio ether -1, 3, 4-thiadiazole were prepared and characterized .The imine behaves as a bidentate. The nature of bonding and the stereochemistry of the complexes were deduced from metal analyses, infrared, electronic spectra,magnetic susceptibility and conductivity measurements, an octahedral geometry was suggested for all complexes except the copper complex has a square planar geometry .preliminary in vitro tests for antimicrobial activity show that all the prepared compounds except iron complex display good activity to gram positive Staphelococcus aures and gram negative Escherchia coli.