The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.        &nbsp

 We studied the changing of structural and optical properties of pure and Aluminum-doped ZnO thin films prepared by thermal evaporation technique on glass substrates at thickness (800±50)nm with changing of annealing temperatures ( 200,250,300 )℃ for one hour. The investigation of (XRD) indicates that the pure and doped ZnO thin films were polycrystalline of a hexagonal wurtzite structure with preferred orientation along (002) plane. The grain size was decreased with doping before annealing, but after annealing the grain size is increasing with the increase of annealing temperature for pure film whereas for the doped films with ratios 1 %, 2 % we found that the grain size is larger than that before annealing. The grain size

The aim of this scientific paper is to highlight the effective role of women working in economic development, especially those working in the entrepreneurial sector, which we see as encouraging at the macro-economic level and at the personal level, by highlighting their potential to help them enter the private labour market, value them and empower their role in the economic arena in order to win this bet to become productive and effective workers at all levels.

Through this paper, we will try to highlight the role of Algerian women's contribution to economic development through access to the world of entrepreneurship, and we will also try to find statistics on their success levels at the local and interna

In this study, mixing of  zinc oxide (ZnO) nanoparticles with iron oxide(Fe₂O₃) at      (0, 0.1, 0.3, 0.5 and 1)%wt., are deposited on glass substrates by pulsed laser deposition (PLD) technique for study characterization ZnO:Fe₂O₃ as solar cell electrode. The profound effect of mixed film on the structural and optical of ZnO: Fe₂O₃ thin films was observed. Meanwhile, the films have polycrystalline Hexagonal structures for ZnO, Rhombohedra and cubic structure for Fe₂O₃, and as indicated by the X-ray diffraction patterns of the films. The mean crystallite size of ZnO increase with increasing mixed ratio. The direct energy

      The present study was designed to isolate the microbial community from oil-contaminated sites and other non-oil-contaminated sites which served as control samples in Kerbala city. In addition to test the effect of hydrocarbons on the growth of some types of bacteria. Bacterial genera and species were identified based on their growth on nutrient agar and blood agar as well as biochemical tests. According to the high bacterial growth rate on crude oil, 5 bacterial isolates were selected for further study. Growth of some identified bacteria in Minimal salt medium amended with hydrocarbon as the sole carbon source was investigated. Acinetobacter sp., Pseudomonas aeruginosa, Pseudomonas fluorescens, P

In the present work, a density functional theory (DFT) calculation to simulate reduced graphene oxide (rGO) hybrid with zinc oxide (ZnO) nanoparticle's sensitivity to NO2 gas is performed. In comparison with the experiment, DFT calculations give acceptable results to available bond lengths, lattice parameters, X-ray photoelectron spectroscopy (XPS), energy gaps, Gibbs free energy, enthalpy, entropy, etc. to ZnO, rGO, and ZnO/rGO hybrid. ZnO and rGO show n-type and p-type semiconductor behavior, respectively. The formed p-n heterojunction between rGO and ZnO is of the staggering gap type. Results show that rGO increases the sensitivity of ZnO to NO2 gas as they form a hybrid. ZnO/rGO hybrid has a higher number of vacancies that can b

The thermal properties (thermal transfer and thermal expansion coefficient) of the enhanced epoxy resin (MWCNT / x-TiO₂) were studied by weight ratios with the values (0%, 3%, 5%, 7% and 10%) and a constant ratio of 3% of MWCNT. The ultrasonic technology was used to prepare the neat and composites which were then poured into Teflon molds according to standard conditions. Thermo-analyzer sensor technology was used to measure thermal transfer (thermal conductivity, thermal flow, thermal diffusion, thermal energy and heat resistance). The thermal conductivity, flow, and thermal conductivity values were increased sequentially by increasing the weight ratio of the filler while the results of stored energy values an