The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

Background: Denture relining is the process of resurfacing of the tissue side of the ill fitting denture, the bond strength at the relining-denture base interface is most important for denture durability.The aim of present study was to evaluate the shear bond strength between the thermosens as relining material and different denture base materials that bonded by thermo fusing liquid. As this corrective procedureis the common chair side procedure in the dental clinic. Material and method: Sixty samples were prepared and divided into three main groups according to the type of denture base materials.Group (A) referred to the heat cure acrylic samples which consisted of 20 samples. Group (B) referred to the high impact acrylic samples which con

<p>The demand for internet applications has increased rapidly.  Providing quality of service (QoS) requirements for varied internet application is a challenging task. One important factor that is significantly affected on the QoS service is the transport layer. The transport layer provides end-to-end data transmission across a network. Currently, the most common transport protocols used by internet application are TCP (Transmission Control Protocol) and UDP (User Datagram Protocol). Also, there are recent transport protocols such as DCCP (data congestion control protocol), SCTP (stream congestion transmission protocol), and TFRC (TCP-friendly rate control), which are in the standardization process of Internet Engineering Task

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Density data of alum chrom in water and in aqueous solution of poly (ethylene glycol) (1500) at different temperatures (288.15, 293.15, 298.15) k have been used to estimate the apparent molar volume (Vθ), limiting apparent molar volume (Vθ˚) experimental slope (Sv) and the second derivative of limiting partial molar volume [δ2 θ v° /δ T2] p .The viscosity data have been analyzed by means of Jones –Dole equation to obtain coefficient A, and Jones –Dole coefficient B, Free activation energy of activation per mole of solvent, Δμ10* solute, Δμ20* the activation enthalpy ΔH*,and entropy, ΔS*of activation of viscous flow. These results have been discussed in terms of solute –solvent interaction and making/breaking ability of so

Flat-plate collector considers most common types of collectors, for ease of manufacturing and low price compared with other collectors. The main aim of the present work is to increase the efficiency of the collector, which can be achieved by improving the heat transfer and minimize heat loss experimentally. Five types of solar air collectors have been tested, which conventional channel with a smooth absorber plate (model I), dual channel with a smooth absorber plate (model II), dual channel with perforating “V” corrugated absorber plate (model III), dual channel with internal attached wire mesh (model Ⅳ), and dual channel with absorber sheet of transparent honeycomb, (model Ⅴ). The dual channel collector used for

Wellbore stability is considered as one of the most challenges during drilling wells due to the
reactivity of shale with drilling fluids. During drilling wells in North Rumaila, Tanuma shale is
represented as one of the most abnormal formations. Sloughing, caving, and cementing problems
as a result of the drilling fluid interaction with the formation are considered as the most important
problem during drilling wells. In this study, an attempt to solve this problem was done, by
improving the shale stability by adding additives to the drilling fluid. Water-based mud (WBM)
and polymer mud were used with different additives. Three concentrations 0.5, 1, 5 and 10 wt. %
for five types of additives (CaCl2, NaCl, Na2S

Magnetic nanoparticles (MNPs) of iron oxide (Fe₃O₄) represent the most promising materials in many applications. MNPs have been synthesized by co-precipitation of ferric and ferrous ions in alkaline solution. Two methods of synthesis were conducted with different parameters, such as temperature (25 and 80 ̊C), adding a base to the reactants and the opposite process, and using nitrogen as an inert gas. The product of the first method (MNPs-1) and the second method (MNPs-2) were characterized by x-ray diffractometer (XRD), Zeta Potential, atomic force microscope (AFM) and scanning electron microscope (SEM). AFM results showed convergent particle size of (MNPs-1) and (MNPs-2) with (86.01) and (74.14)

This study includes adescription of Human serum Albumin by amodified using ion- exchange chromatography with manipulated comparison with cold ethanol precipitation method , It has been nticed that this procedure is superior orer the classical method . The Final yield by the new method 69.32% with purity of 83.42% compared with cohn which yield 60.30 % with purity of 80.7 % . The new method prored that it suitable for the pusi Fication of such material because it yield no precipitation material and it increases the Final yield of albumin solutions . • Human serum Albumin . • Albumin purification . • Ion – exchange chromatography . • Human plasma . • Albumin extraction .

Thermal energy storage is an important component in energy units to decrease the gap between energy supply and demand. Free convection and the locations of the tubes carrying the heat-transfer fluid (HTF) have a significant influence on both the energy discharging potential and the buoyancy effect during the solidification mode. In the present study, the impact of the tube position was examined during the discharging process. Liquid-fraction evolution and energy removal rate with thermo-fluid contour profiles were used to examine the performance of the unit. Heat exchanger tubes are proposed with different numbers and positions in the unit for various cases including uniform and non-uniform tubes distribution. The results show that