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jeasiq-1086
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
Fri Jan 01 2010
Journal Name
Journal Of The College Of Education, Al-mustansiriya University
Synthesis and ldentification of metal complexes of 1- phenyl -3, (2'(S'phenyl amine)'l, 3, 4-thiad iazole'Z'yl) phenyl thiourea.
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Complexes of 1-phenyl-3-(2(-5-(phenyl amino)-1,3,4- thiadiazole-2-yl)phenyl) thiourea have been prepared and characteized by elemental analysis, Ff-[R, and u.v./ visible spectra moreover, determination of metal content M%o by flame atomic absorption spectroscopy, molar conductance in DMSO solution and magnetic moments (peffl. The result showed that the ligand (L) was coordinated to Mn*2, Ni*2, Ct*2,2n*2,Cd*2, and Hg*2 ions through the nitrogen atoms and sulpher atoms. From the result obtained, rhe following general formula [MLClz] has been given for the prepared complexes with an octahedral geometry around the metal ions for all complexes. where M= Mn*2, Ni*2, cu*2, zn*z, cd*z, and Hg*2 l= l-phenyl-3-(2-(5-(phenyl amino)-1, 3,

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Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Science
The Impact of Fear and Anti-Predator Behavior on the Dynamics of Stage-Structure Prey–Predator Model With a Harvesting
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In this paper, an ecological model with stage-structure in prey population, fear, anti-predator and harvesting are suggested. Lotka-Volterra and Holling type II functional responses have been assumed to describe the feeding processes . The local and global stability of steady points of this model are established. Finally, the global dynamics are studied numerically to investigate the influence of the parameters on the solutions of the system, especially the effect of fear and anti-predation.

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Publication Date
Tue Sep 01 2015
Journal Name
Photomedicine And Laser Surgery
Evaluation of Temperature Elevation During Root Canal Treatment with Dual Wavelength Laser: 2780 nm Er,Cr:YSGG and 940 nm Diode
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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Study the effect of microbial factor on the qualities and characteristics of Novolak composite material, reinforced glass fibers / Asbestos fibers.
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The study was reflection of the impact of the widespread use of polymer Novolak composite reinforced  Glass fiber and Asbestos fiber once again with weight fraction 60% on the physical properties, which included (Hardness, Compressive deformation, compressive modulus of elasticity, Flexural modulus of elasticity, Resilience modulus, the maximum of Flexural strength, Flexural strain energy and Shear strength inner layers); it is known how much important the media as a source of bacterial contamination, which contributes directly or indirectly in the process of aging of these materials. These Novolak composite reinforced,  prepared by weight fraction of (10%) and (14%) of the Hexamethylene-tetraamine (HMTA) hardener material. It

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Experimental Study For a Laminar Natural Convection Heat Transfer From an Isothermal Heated Square Plate With and Without Circular Hole
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An experimental investigation of natural convection heat transfer from an isothermal horizontal,vertical and inclined heated square flat plates with and without circular hole, were carried out in two cases, perforated plates without an impermeable adiabatic hole "open core" and perforated plates with an impermeable adiabatic hole "closed core" by adiabatic plug. The experiments covered the laminar region with a range of Rayleih number of (1.11x106 ≤RaLo≤4.39x106 ), at Prandtle number (Pr=0.7). Practical experiments have been done with variable inclination angles from horizon (Ф=0o ,45o,90o,135oand 180o),facing upward (0o≤Ф<90o), and downward (90o
≤Ф<180o). The results showed that the temperature gradient increases whi

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Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
Matter Density Distributions, Root-mean Square Radii and Elastic Electron Scattering Form Factors of Some Exotic Nuclei (17B, 11Li, 8He)
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The two-neutron halo-nuclei (17B, 11Li, 8He) was investigated using a two-body nucleon density distribution (2BNDD) with two frequency shell model (TFSM). The structure of valence two-neutron of 17B  nucleus in a pure (1d5/2) state and in a pure (1p1/2) state for  11L and 8He nuclei. For our tested nucleus, an efficient (2BNDD's) operator for point nucleon system folded with two-body correlation operator's functions was used to investigate nuclear matter density distributions, root-mean square (rms) radii, and elastic electron scattering form factors. In the nucleon-nucleon forces the correlation took account of

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Publication Date
Sun Dec 01 2013
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORD OF NANOSESARMA SARII (NADERLOO AND YURKAY, 2009) (CRUSTACEA: DECAPODA: BRACHYURA: SESARMIDAE) FROM KNOR AL-ZUBAIR, SOUTH OF IRAQ
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    Specimens of the sesarmid crab Nanonsesarma sarii  (Naderloo and Türkay 2009) were    collected from the intertidal zone of Khor Al-Zubair, Basrah, Iraq 2012 far from the Arabian Gulf coasts. Morphological features of this species are highlighted and a figure is provided. 

 

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Research In Medical And Dental Science
Evaluation of Bond Strength of Acrylic Artificial Teeth with Unreinforced and Nano Silica Reinforced Denture Base Material after Chemical Disinfection
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Soaking dentures with disinfection solutions is an effective way of keeping dentures in a healthy status; however, immersions in these solutions have a negative effect on the bond strength of denture base and denture teeth. The aim of this study was to evaluate the bond strength between denture acrylic teeth and heat-cured Poly (methyl methacrylate) denture base material (with and without nano silica) after disinfection with different chemical disinfectants for a simulated period of six months. One hundred specimens of maxillary central incisors attached to PMMA were divided into two groups; 50 specimens of PMMA without nano silica and 50 specimens of PMMA reinforced with 5 wt% of nano silica. Specimens of each group were immersed in five i

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Agricultural And Statistical Sciences,
The comparison of several methods for calculating the degree of heritability and calculating the number of genes II. Yield components
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Scopus
Publication Date
Tue Aug 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of treatment of intra-bony defects with a mixture of ?-tricalcium phosphate - hydroxyapatite granules and oily calcium hydroxide suspension
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Background: An oily calcium hydroxide formulation proved over the last years to be highly efficient in promoting bone regeneration in closed defects as periapical lesions, cysts, or post-extraction defects. The aim of the present study is the assessment of the outcome of treatment of deep intrabony periodontal defects with an Open Flap Debridement) (OFD) + combination of {(30% Hydroxyapatite HAp + 70% ?-Tricalcium Phosphate granules mixed with an Oily Calcium Hydroxide Suspension (OCHS )} and compare the results with {(OFD) alone)}. The combination of OCHS& TCP was used in humans with a sort of positive results, and more conduction of studies was recommended. Material and method: The sample of this study composed of sixteen patients;

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