Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

Dialogue is one of the most important means of calling to the Creator, as it is one of the scientific and verbal activities carried out by a group of interlocutors to present ideas they believe in, and evidence and proofs that express their views and demonstrate the reason for their belief in them, In order to arrive at the truth or a radical solution to a specific problem, so the interlocutor should pay attention to this science, study it and its etiquette, because the purposeful dialogue requires that the funniest of them be the most knowledgeable and knowledgeable about the axis of the hadith, and the funniest must also be able to be convinced of the rule of difference of opinion that does not spoil the issue of friendly They must also c

In this study, the magic nuclei is divided into two groups, one of them is light group and the other is middle group, it was calculated shell corrections for all nuclei, and also it was concluded the relationship between cross sections for nuclear reactions ()α,n and the mass number (A) for all nuclei to incident neutrons (14.5 MeV). We found empirical equations to asymmetry parameter (N-Z)/A as function of mass number and for that two groups: for A=38 to A=40 light nuclei.()0534.10263.0+−=−AAZN for A=50 to A=89 middle nuclei. ()408.00151.00001.02−+=−AAAZN for A=90 to A=144 middle nuclei. ()0711.10221

Coupling reaction of 4-nitroaniline with 3-aminobenzoic acid provided the corresponding bidentate azo ligand. The prepared ligand was identified by Microelemental Analysis, 1H-NMR, FT-IR, and UV-Vis spectroscopic techniques. Treatment of the prepared ligand with Y(III) and La(III) metal ions in 1:3 M:L ratio in aqueous ethanol at optimum pH yielded a series of neutral complexes with the general formula of [M(L)3]. The prepared complexes were characterized by flame atomic absorption, Elemental Analysis (C, H, N), FT-IR, and UV-Vis spectroscopic methods, as well as conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods; Beer's law obeyed over a concentration range o

A laboratory experiment was carried out at the College of Agriculture University of Baghdad in 2017. The aim was to improve the anatomical and physiological traits of broad bean seedling under salt stress by soaking it in salicylic acid. The concentrations of salicylic acid were 0, 10, and 20 mg L-1 and the electrical conductivity levels were 0, 3, and 6 dS m-1. The complete randomized design was used with four replications. The increasing of salicylic acid concentration up to 10 mg L-1 led to increasing the stem cortex thickness, stem vascular bundles thickness, and root cortex thickness significantly by (34.9,36.7,and 55 µm) respectively, while the treatment of 20 mg L-1 led to decreasing these traits by (28.2, 27.8, and 48.1 µm

Osteoporosis is a common complication of ankylosing spondylitis (AS), and it is related to the high levels of biochemical markers such as tartrate-resistant acid phosphates (TRACP)-5b and other proinflammatory cytokines. In early AS, osteoporosis may appear due to the action proinflammatory cytokines, however spinal osteoporosis commonly observed in those patients with severe AS of long duration but it can occur as a result of ankylosis and lack of movement. Apelin is a new adipokine that has a negative impact on bone formation and can act as an anti-anabolic agent. The aim of this study is to evaluate serum (apelin and TRACP-5b) levels in ankylosing spondylitis (AS) male patients with and without osteoporosis and look for the relation b

New Schiff base, namely [2-(carboxy methylene-amino)-phenyl imino] acetic acid (L) and its some metal complexes [LCo.2H2O], [LNi.2H2O], [LCu].3H2O, [LCd.2H2O], [LHg.2H2O] and [LPb.2H2O], were reported and characterized by elemental analysis, metal content, spectroscopic methods, magnetic moments and conductivity measurements, it is found that the geometrical structures of these complexes are octahedral [Co(II), Ni(II), Cd(II), Hg(II), Pb(II) and square planar Cu(II).The complexes have been found to posses 1:1 (M:L) stoichiometry

Binuclear metal complexes of the metal ions Fe (II), Co (II), Ni (II) and Cu (II) were synthesized by the reaction of these metal ions with the imine of benzidine (H2L) as a primary ligand and o-phenylenediammine (OPD) as a secondary ligand  in a molar ratio of 2:2:1. The prepared complexes were characterized using CHN elemental analysis, FT-IR, UV-visible, molar conductivity, magnetic susceptibility and TGA-DTA thermogravimetric analysis. All the prepared complexes showed apparent stability and could be stored for months without any appreciable change. According to the results obtained by elemental and spectral analyses, a tetrahedral structure is suggested for all the prepared complexes, except for the copper complex which showed

Succinic acid is an essential base ingredient for manufacturing various industrial chemicals. Succinic acid has been acknowledged as one of the most significant bio based building block chemicals. Rapid demand for succinic acid has been noticed in the last 10 years. The production methods and mechanisms developed. Hence, these techniques and operations need to be revised. Recently, an omnibus rule for developing succinic acid is to find renewable carbohydrate Feedstocks. The sustainability of the resource is crucial to disintegrate the massive use of petroleum based-production. Accordingly, systematically reviewing the latest findings of bacterial production and related fermentation methods is critical. Therefore, this paper aims to stud