Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

The emergence of mixed matrix membranes (MMMs) or nanocomposite membranes embedded with inorganic nanoparticles (NPs) has opened up a possibility for developing different polymeric membranes with improved physicochemical properties, mechanical properties and performance for resolving environmental and energy-effective water purification. This paper presents an overview of the effects of different hydrophilic nanomaterials, including mineral nanomaterials (e.g., silicon dioxide (SiO2) and zeolite), metals oxide (e.g., copper oxide (CuO), zirconium dioxide (ZrO2), zinc oxide (ZnO), antimony tin oxide (ATO), iron (III) oxide (Fe2O3) and tungsten oxide (WOX)), two-dimensional transition (e.g., MXene), metal–organic framework (MOFs), c

In this study, the effects of blending the un-branched acrylate polymer known as Poly (n-decyl acrylate), and the branched acrylate polymer known as Poly (iso-octyl acrylate), on the viscosity index (VI), and the pour point of the Iraqi base stocks 40, and 60 respectively, were investigated. Toluene was used as a carrier solvent for both polymer types. The improvement level of oils (VI, & pour point) gained by blending the oil with the acrylate derived polymers was compared with the values of (VI, and pour point) gained by blending the oil with a commercial viscosity index, and pour point improver. The commercial lubricant additive was purchased and used by Al-Daura Refineries. It consisted of an un-known olefin copolymer dissolved i

The research deals with the impact of the nature of social and political formation in the orientation towards extremism through tracking the institutions and beliefs that the individual is going through. The role of the family, the group, the school, education, and religion has been touched upon in acquiring the trends of extremism, whether publicly or covertly, Focusing on the social and economic contexts that are an incubator environment for extremism supported by the form of the group and the beliefs it espouses, whether direct through religion or indirectly through the nature of education, this study relied on political literature that addressed this The topic, which focused on the phenomenon of extremism that swept the world recentl

Carbon dioxide (CO2) flooding is an EOR technique in which carbon dioxide is injected into the reservoir to improve the oil recovery. The reservoir oil and rock properties are altered when carbon dioxide interacts with the oil and rock present in the reservoir. Carbon dioxide injection alters the oil and rock properties by causing reduction in oil viscosity, oil swelling and wettability alteration of the rock. This paper will present a proposal to study the wettability alteration in carbonate formations during miscible carbon dioxide flooding. In miscible carbon dioxide flooding, the injection pressure of carbon dioxide would be kept above the minimum miscibility pressure. Thus carbon dioxide is miscible with the oil present in the reservoi

Corrosion resistance of metals is one of the most important topics for researchers. In this work, epoxy-TiO2 nanocomposite has been developed for protection of 6061AL alloy. The dip-coating technique used to deposit the coating on 6061 Al alloy substrate. Different concentrations of TiO2 NPs (1,3,5 )Wt% have been used to study the corrosion behavior in 3.5% NaCl medium. Also, 200,150 and 100 mm/min dipping speeds have been employed for 1%wt TiO2 to show their effects on coating layer and corrosion rate. Characterization of coated surfaces were investigated by AFM, FESEM andEDS,while theelectrochemical measurementswas using to evaluate protective nature of the coating. The results have shown that the corrosion rate has decreased with

The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

Many questions and opinions often surround the development of science that can support it or arouse suspicion, either for fear of future consequences or to rein force and expand knowledge. The study of nanoparticles and their effects has been the most critical area of scientific research in recent years, as their production and various applications have increased. This review highlights the multiple effects (negative and some positive) of nanoparticles on some genetic and immunological aspects, as these aspects are closely related to the health of the organism’s bodily functions. This review also focuses on nanofertilizers as an example of the outcomes of nanotechnology. Moreover, it clarifies the reasons for concerns about the use

Expansive soils are recognized by their swelling potential upon wetting due to the existence of some clay minerals such as  montmorillonite. An effective solution was found to avoid the danger of such soils by using piles. A single pile embedded in an elasto-plastic expansive soil has been analyzed by using one of the available software which is ABAQUS to investigate the effect of applied loads on pile’s top and investigate the effect of swelling soils on load carrying capacity of the pile. The result shows that as the pile is axially loaded at its top, the axial force along the pile gradually changes from (tension) to (compression) and the pile tends to move downward. The applied load needed to initiate pile’s settlement depend