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Flexible budgeting role in expenditure planning and control In industrial establishments
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The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

 

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Role of Bathyplectes curulionis (Thomson) (Hymenoptera : Ichneumoidae) in controlling alfalfa weevil in central Iraq
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Bathyplectes curcurlionis (Thomson) is the sole parasitoid encountered in west Baghdad parasitising larvae of alfalfa weevil Hypera postica (GylIenhal). Percent of parasitisation did not exceed 8% in 1989 and 1990 and overall rate of parasitisation was 5%. Additional reduction in percent of parasitisation caused by presence of the fungal pathogen Erynia phytonomi. High survival percent of weevil's larvae under the study conditions explains why this insect is a key pest of alfalfa. Suggestions were made to inhance the role of B. curcurtionis in controlling the weevil.

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Publication Date
Fri Dec 01 2023
Journal Name
International Society For The Study Of Vernacular Settlements
Integrating Urban Agriculture into Neighborhood Planning for Sustainable Development: People’s Perceptions of the Potentials of the Al-Bastanah in Al-Za'faraniya, Iraq
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Publication Date
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
دور دور الخلافة العباسية في تقوية النشاط التجاري
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The role of the Abbasid Caliphate in strengthening the business with the Indian subcontinent and development. Came upon Baghdad and the shift of succession to Iraq in the forefront of efforts made by the Abbasids to revive the trade with Eastern countries, given that the commercial was targeted among other factors,'s location in Iraq amid the ancient world among the countries of Turk

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of The Knowledge Management Processes in Insurance Service Performance: An Applied Research at The National Insurance Company
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The research aims to measure the relationship and the impact of knowledge management processes to achieve the performance of insurance service, as well as analysis of the reality of the National Insurance Company to identify the level of overall performance, and to achieve this goal, it has been the selection of knowledge management processes according to the survey prepared a supplement to the study (Qubaisi, 2002), and of the four operations (knowledge generation, and storage of knowledge, and the distribution of knowledge, and application of knowledge), which represented the independent variable, and the performance has been the use of quantitative and qualitative measures, (sales growth, customer satisfaction), which represented the

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Publication Date
Wed Jan 29 2020
Journal Name
Advances In Rheumatology
Neutrophil/lymphocyte and platelet/lymphocyte ratios as potential markers of disease activity in patients with Ankylosing spondylitis: a case-control study
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Abstract<sec> <title>Background

The neutrophil/ lymphocyte ratio (NLR) and platelet/lymphocyte ratio (PLR) have the potential to be inflammatory markers that reflect the activity of many inflammatory diseases. The aim of this study was to evaluate the NLR and PLR as potential markers of disease activity in patients with ankylosing spondylitis.

Methods

The study involved 132 patients with ankylosing spondylitis and 81 healthy controls matched in terms of age and gender. Their sociodemographic data, disease activity scores using the Bath Ankylosing

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Metformin + Sitagliptin versus Metformin + Glibenclamide on Glycemic Control in Iraqis Type 2 Diabetic Patients
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Combination therapy with a dipeptidyl peptidase–4 inhibitor and metformin or metformin+ glibenclamide results in substantial and additive glucose- lowering effects in Iraqis patients with type 2 diabetes mellitus . This study evaluated the glycemic control by using two groups of  combinations of drugs metformin + glibenclamide and metformin + sitagliptin in Baghdad teaching hospital / medical city. 68 T2DM patients and 34 normal healthy individuals as control group were enrolled in this study and categorized in to two treatment groups. The group 1 (34 patients ) received ( metformin 500 mg three times daily + glibenclamide 5 mg twice daily ) and the group 2 (34 patients) received (metformin 500 mg three times daily + sitaglip

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Health Education-oriented Program on Parents' Awareness towards Adolescents' Violence Control in Baghdad City
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Objective: This study aims to determine the effectiveness of health education oriented program on parents' awareness
towards adolescents' violence control.
Methodology: A quasi-experimental study was carried out in Baghdad city form 1st of April, 2008 to 1st of September,
2009. A purposive "non-probability" sample of 60 parents who have adolescents' violence in their families who were
selected according to specific criteria. The researcher divided the samples into two equal groups; the study and control
groups. The health education program, as well as a questionnaire was constructed as tools for data collection by the
researcher for the purpose of the study. Content validity was determined by a panel of experts in diffe

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
The Effect of Nano Materials on Lost Circulation Control of Azkand Formation in Khabaz Oil Field
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Experimental tests were carried to control lost circulation in the Khabaz oil field using different types of LCMs including Nano-materials. A closed-loop circulation system was built to simulate the process of lost circulation into formations. Two dolomite plugs were used from different depths of the formation of Azkand in Khabaz oil field. The experimentations were carried out to study the effect of different types of LCMs, cross-linked copolymer (FLOSORB CE 300 S), SiO2 NP, and Fe2O3 NP, on mud volume losses as a function of time.

The rheological measurements of the nanoparticles-reference mud system showed that both of the SiO2 NP and Fe2O3 NP w

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Ni(II), Pb(II), and Cu(II) from Industrial Wastewater by Using NF Membrane
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This article reviews the technical applicability of nanofiltration membrane process for the removal of nickel, lead, and copper ions from industrial wastewater.

Synthetic industrial wastewater samples containing Ni(II), Pb(II), and Cu(II) ions at various concentrations (50, 100, 150 and 200 ppm), under different pressures (1, 2, 3 and 4 bar), temperatures (10, 20, 30 and 40 oC), pH (2, 3, 4, 5 and 5.5), and flow rates (1, 2, 3 and 4 L/hr), were prepared and subjected treated by NF systems in the laboratory. Suitable NF membrane was chosen after testing a number of NF membranes (University of Technology-Baghdad), in terms of production and removal. NF system was capable of removing more than (85%, 78%, and 66% for Ni(II

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Publication Date
Thu May 01 2025
Journal Name
Veterinary World
Aryl hydrocarbon receptor signaling in male fertility: Protective role of resveratrol and disruptive effects of CH223191 in adult male rats
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Background and Aim: The aryl hydrocarbon receptor (AhR) plays a pivotal role in spermatogenesis through its regulatory functions in redox balance and gene expression. This study aimed to investigate the effects of resveratrol (RES), a polyphenolic AhR modulator, and CH223191, a selective AhR antagonist, on male reproductive function in rats by assessing sperm quality, oxidative stress, testicular histopathology, and AhR gene expression. Materials and Methods: Forty adult male rats were randomly divided into four groups: (i) Control, (ii) dimethyl sulfoxide (vehicle), (iii) RES (100 mg/kg i.p., twice weekly), and (iv) AhR⁻ (CH223191, 10 mg/kg i.p., twice weekly), treated for 60 days. Post-treatment, sperm motility, survival, viabi

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