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 .
Abstract\
The developed financial infrastructure is one of the most important elements for achieving stable financial system in a country. The importance of developed financial infrastructure comes from its role in create economic and financial context attractive for foreign investments. Thus, this paper aims first to measure an index of financial infrastructure, and secondly, to gauge the nexus between the developed financial infrastructure and foreign investments inflow in Malaysia and Indonesia. We estimate the index of financial infrastructure by using different indicators such as (the institutional environment, access to finance, legal environment, and others).
By using the G
... Show More
Studied competence spam to malicious moth figs at temperatures and Kagafat host different results showed that female intruder, despite their ability to shell larvae host and when densities of different, but it is able to lay eggs at a temperature of 14 + or -1 and finally urged the efficiency spam to malicious affected heavily host and that the greater the intensity of the host spam increased efficiency and its performance life
The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj
... Show More
The cost management of cost indicators in housing projects, on the level of planning and design, is the most important quality indicators, for adoption of strategies of planning and design efficient in managing these indicators. So this research points out the need to highlight the most effective and influential cost indicators in housing projects, and to determine strategies in the management of these indicators in order to raise the efficiency of housing projects quality, to seemly the income level target group, taking into consideration the quality of housing standards, to achieve the basic requirements of housing. This paper highlights the importance of the cost management, the types of housing cost, the method
... Show MoreIn this study, chemical oxidation was employed for the synthesis of polypyrrole (PPy) nanofiber. Furthermore, PPy has been subjected to treatment using nanoparticles of neodymium oxide (Nd2O3), which were produced and added in a certain ratio. The inquiry centered on the structural characteristics of the blend of polypyrrole and neodymium oxide after their combination. The investigation utilises X-ray diffraction (XRD), FTIR, and Field Emission Scanning Electron Microscopy (FE-SEM) for PPy, 10%, 30%, and 50% by volume of Nd2O3. According to the electrochemical tests, it has been noted that the nanocomposites exhibit a substantial amount of pseudocapacitive activity.
(1)
(1)
content Analysis for Some Type of Pillows used in Iraqi houses
Pleomorphic adenoma (PA) is the most frequent benign epithelial neoplasm of salivary glands, displaying a remarkable degree of morphological variety. The aim of the study is to illustrate the clinicopathological characteristics of PA with particular emphases on epithelial cell morphology and mesenchymal elements. Materials and Methods: A total of 132 PA collected between 2002 and 2017 were recruited from Al Shahid Ghazi Al Hariri Hospital and the Department of Oral Pathology, College of Dentistry, Baghdad University, Baghdad, Iraq, and analyzed for their demographic and histopathological features. All data were analyzed using descriptive statistics. A slightly higher incidence of PA was detected in females (52.3%) compared to male subject
... Show More