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

    This paper deals with finding the approximation solution of a nonlinear parabolic boundary value problem (NLPBVP) by using the Galekin finite element method (GFEM) in space and Crank Nicolson (CN) scheme in time, the problem then reduce to solve a Galerkin nonlinear algebraic system(GNLAS). The predictor and the corrector technique (PCT) is applied here to solve the GNLAS, by transforms it to a Galerkin linear algebraic system (GLAS). This GLAS is solved once using the Cholesky method (CHM) as it appear in the matlab package and once again using the Cholesky reduction order technique (CHROT) which we employ it here to save a massive time. The results, for CHROT are given by tables and figures and show

The research include a pulsed Nd: YAG Laser with (300µs) pulse duration in the TEM00 mode at (1.06µm) wavelength for energies between (0.5-3) J was employed to drill Brass material which is use in industrial applications. The process of drill was assisted by an electric field. This resulted in an increase in the hole aspect ratio by the value (45%) and decrease in the hole taper by the value (25%) of its value under ordinary drilling conditions using the same input energy.

  The aim of this study was intended to study the effect of rifadin drug on lipids metabolism  in the blood of the rabbits .Eight rabbits were used in the experiment ,they were divided into two groups ,first group(control group ) was administrated with 15mg/ml /day normal saline for 35 days ,while the second group (treated group )was administrated with (15/mg /kg/day) for 35 days of rifadin( capsule 300mg/kg).This study examined the influences of rifadin drug on the concentration of cholesterol  , triglycerides , HDL ,LDL and  VLDL in rabbits sera .The result showed that there were no significant  increased (p>0.05) in cholesterol concentration in rifadin  treated group compared with control group ,and th

Nanoparticles are a special group of materials with unique features and extensive applications in diverse fields. The use of nanoparticles of some metals is a viable solution to stop infectious diseases due to the antimicrobial properties of these nanoparticles. The present work demonstrates the effect of silver nanoparticles (AgNPs) on the antibacterial activity of four different antibiotics (amoxicillin, ceftriaxone, chloramphenicol, and penicillin) against eleven Gram-positive and Gram-negative isolates. Disk diffusion method was used to determine the antibacterial activity of various classes of antibiotics in the absence and presence of sub-inhibitory silver nanoparticles of concentration (80 microgram/ml). A synergistic effect was o

  The ceramics specimens as superconducting phase (Bi2PbxSr2Ca2Cu3O10+δ) with different concentrations of Pb from (0.0-0.5) were prepared by solid-state reaction method. Superconducting samples were exposed to high humidity (RH 75% at 25ºC) for seven weeks time interval. The humidity has a negative effect on the transition temperature of superconductor phase .It destroys the superconducting phase and the samples were converting to insulator.  
 

The presentwork is a theoretical study in the field of charged particle optics. It concentrates on the design of electrostatic enzil lens for focusing charge particles beams, using inverse method in designingthe electrostatic lens. The paraxial ray equation was solved to obtain the trajectory of the particles, the optical properties such as the focal length and spherical and chromatic aberration coefficients were determined. The shape of the electrode of the electrostatic lens were determined by solving poison equation and the results showed low values of spherical and chromatic aberrations, which are considered as good criteria for good design.

The study attempts to identify 1) the habits of playing video games among students, 2) the effect of playing video games on students’ academic achievement, 3) the statistically significant differences among students in regard of (gender, time of playing video games, number of hours). To this end, a five-likert scale questionnaire included four questions was applied to (250) male and female students chosen randomly from the second-intermediate stage at Al-Karakh side secondary schools. The findings revealed that students play games only on holidays and less than an hour daily, which means playing games does not affect their academic achievement. Additionally, the findings found there is a significant difference between male and female i

Bentonite is widely used in industrial applications. The present study reports the effect of adding different weights of ZnO to the Iraqi bentonite, on surface area, pore volume and real density. These surface properties were evaluated for pure and modified bentonite. The modification was made by adding different ZnO weights such as; ( 0.5%, 1%, 5%, 10% ). The effect of heat exposing for all modified clay samples at 500 ?C have been also evaluated. The results show that the addition of 0.5% ZnO leads to increase the surface area percentage about 36%, increase pore volume percentage about 5.48% and increase the real density percentage about 27.116%. When the samples exposed to 500 ?C, their surface area and pore volumes have been decreased a