The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

n this study, Cr−Mo−N thin films with different Mo contents were synthesised via closed field unbalanced magnetron sputtering ion plating. The effects of Mo content on the microstructure, chemical bonding state, and optical properties of the prepared films were investigated by X-ray diffraction spectroscopy (XRD), X-ray photoelectron spectroscopy (XPS), field emission scanning electron microscopy, and ultraviolet-visible spectrophotometry. XRD results determined the face centered cubic (fcc) structure of pure CrN film. The incorporation of molybdenum (Mo) in the CrN matrix was confirmed by both XRD and XPS analyses. The CrMoN coatings demonstrate various polycrystalline phases including CrN, γ-Mo2N, Cr with oxides layers of MoO3, CrO3,

Isovaleryl CoA dehydrogenase (IVDH) is a flavoprotein that introduce a trans-double bond between C2 and C3 of the isovaleryl CoA substrate, an intermediate in leucine catabolism pathway. Interrogation of the Paracoccus denitrificans Pd1222 genome has identified Pden_3633 gene as a candidate to encode for IVDH. In previous study by Rafid et al (under the publishing), this putative IVDH was expressed in E. coli and purified as N-terminal Strep-tagged protein. In current study, spectral properties of the purified IVDH were conducted and the results showed that the enzyme was obtained as an apoprotein. For this reason, IVDH has been reconstituted by incubation with flavin adenine dinucleotide (FAD) and the experiment showed that the ratio 1:

Polymers, being one of the most important materials in dentistry, offer great physical and mechanical qualities, as well as good biocompatibility. Aim of this study was done to evaluate the Polyetherketoneketone and Polyetherketoneketone polymer composite material used as dental implant through tensile strength, Fourier Transform Infrared analysis FTIR, and wettability). Polyetherketoneketone composites (Polyetherketoneketone and Strontium-containing hydroxyapatite) with selected weight percentage ratios of (0, 10%, 20%, 30%), were fabricated using a compression molding technique”, The study involved Samples preparation (sheets) shaped and form into the desired shape according to standard for tests which included tensile strength,

We have carried out multi color CCD surface photometry on the spiral galaxies NGC 4800 and NGC 2715 using 1.88 m optical telescope of Kottamia Astronomical Observatory. From these observations, the surface brightness, Ellipticity, position angle and color indices profiles are studied. Stellar populations in different regions of the galaxies are analyzed using color indices diagrams. We found that the galaxy NGC 4800 has a diffuse bright nuclear region and the asymmetry of the bar is due to the nonuniform distribution of dust in the galaxy. The color indices of the western inner spiral arm coincide with the corresponding mean color indices of the bar indicates that the stellar population of the bar is the same as that of the western spira

This study was conducted in an orchard pomegranate's Department of Horticulture College of Agriculture, University of Baghdad for two seasons 1999-2000 on cultivars pomegranate Salimi and narrators seedless to study the effect spraying Nizant growth in sex ratio of flowers and recipes flowering and winning was selected 27 trees per class 15 years old planted

    Mixed spinel Mg_1-xZn_xFe₂O₄ ferrites (where x = 0, 0.2, 0.4, and 0.6) nanoparticles were synthesized by using microwave-assisted combustion route. As-synthesized powdered samples were checked by XRD analysis, field emission-scanning electron microscopy, and vibration sample magnetometer to investigate the structural,   morphology, and magnetic properties, respectively. XRD results exhibited that the crystallite size increases with the decrease of Zn⁺² ion concentration for series of mixed spinel Mg_1-xZn_xFe₂O₄ ferrite expect x=0.2. All the mixed spinel Mg_1-xZn_xFe₂O₄ ferrite has different gr

  Functionally graded materials (FGMs), with ceramic –ceramic constituents are fabricated using powder technology techniques. In this work three different sets of FGMs samples were designed in to 3 layers, 5 layers and 7 layers. The ceramic constituents were represented by hard ferrite (Barium ferrite) and soft ferrite (lithium ferrite). All samples sintered at constant temperature at 1100^oC for 2 hrs. and characterized by FESEM. Some physical properties were measured for fabricated FGMs include apparent density, bulk density, porosity, shrinkage and hardness. The results indicated that the density increase with the increase the number of layer. Lateral shrinkage is one of the important parameter f

Increase in unconventional resources of calcium (Ca⁺²) for fowls, aquaculture and native animals was improved. This work was planned to define the most polymorph of calcium carbonate (CaCO₃) that take place in the two types of chicken eggshells (local and imported type). In this research, the comparative analysis of calcium carbonate (CaCO₃) content was approved for nominated eggshells of native strain and imported chicken via Field Emission Scanning Electron Microscope (FESEM), Transmission Electron Microscope (TEM), Fourier-Transform Infrared Spectroscopy (FTIR) and Powder X-Ray Diffraction (PXRD) analysis. The results demonstrate that native and imported chicken eggshells comprise calcite morph that ha