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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 Sep 20 2024
Journal Name
Journal Of Nano Research
Impact of Copper Doping on Nanocrystalline SnO<sub>2</sub> Thin Films Synthesized by Sol-Gel Coating and Chemical Bath Deposition for Gas Sensor Applications
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This work focuses on the preparation of pure nanocrystalline SnO2 and SnO2:Cu thin films on cleaned glass substrates utilizing a sol-gel spin coating and chemical bath deposition (CBD) procedures. The primary aim of this study is to investigate the possible use of these thin films in the context of gas sensor applications. The films underwent annealing in an air environment at a temperature of 500 C for duration of 60 minutes. The thickness of the film that was deposited may be estimated to be around 300 nm. The investigation included an examination of the structural, optical, electrical, and sensing characteristics, which were explored across various preparation circumstances, specifically focusing on varied

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Publication Date
Sun Nov 24 2024
Journal Name
Polymer-plastics Technology And Materials
Li <sub>2</sub> CO <sub>3</sub> as a Modifier for PVA/PVP/PEG Blend Polymer Electrolytes: Effects on Structural Integrity, Electrical Performance, Thermal Behavior and Optical Properties
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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Robust M Estimate With Cubic Smoothing Splines For Time-Varying Coefficient Model For Balance Longitudinal Data
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In this research، a comparison has been made between the robust estimators of (M) for the Cubic Smoothing Splines technique، to avoid the problem of abnormality in data or contamination of error، and the traditional estimation method of Cubic Smoothing Splines technique by using two criteria of differentiation which are (MADE، WASE) for different sample sizes and disparity levels to estimate the chronologically different coefficients functions for the balanced longitudinal data which are characterized by observations obtained through (n) from the independent subjects، each one of them is measured repeatedly by group of  specific time points (m)،since the frequent measurements within the subjects are almost connected an

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Publication Date
Mon Nov 19 2018
Journal Name
Al–bahith Al–a'alami
Analytical Study of Cartoon picture AL-Mada Newspaper is a model
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The researcher studies and explains the content of some pictures that are published in al-Mada newspaper. The research is important as it deals with a topic that has a relation with visual culture and its role to transfer the press letter to the audience. The researcher finds that cartoonist exposed the security services through important people who have a major role in state policy and reveals the level of corruption and the weak treatments for this phenomenon and its reflection on the whole society and individuals. In addition to that, cartoonists try to encourage the public for going on the peaceful demonstrations since it is a good tool to make pressure on the government to punish the corrupts.

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Sentiment Analysis on Roman Urdu Students’ Feedback Using Enhanced Word Embedding Technique
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Students’ feedback is crucial for educational institutions to assess the performance of their teachers, most opinions are expressed in their native language, especially for people in south Asian regions. In Pakistan, people use Roman Urdu to express their reviews, and this applied in the education domain where students used Roman Urdu to express their feedback. It is very time-consuming and labor-intensive process to handle qualitative opinions manually. Additionally, it can be difficult to determine sentence semantics in a text that is written in a colloquial style like Roman Urdu. This study proposes an enhanced word embedding technique and investigates the neural word Embedding (Word2Vec and Glove) to determine which perfo

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Further Results on (a, d) -total Edge Irregularity Strength of Graphs
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Consider a simple graph   on vertices and edges together with a total  labeling . Then ρ is called total edge irregular labeling if there exists a one-to-one correspondence, say  defined by  for all  where  Also, the value  is said to be the edge weight of . The total edge irregularity strength of the graph G is indicated by  and is the least  for which G admits   edge irregular h-labeling.  In this article,   for some common graph families are examined. In addition, an open problem is solved affirmatively.

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Publication Date
Fri Jul 25 2025
Journal Name
Modern Sport
An analytical study of some of the deterministic variables of the stage of advancement and its relation to the accuracy of the performance of the skill of high jump correction
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Publication Date
Wed May 01 2024
Journal Name
Journal Of Physics: Conference Series
Effect of Sulfur on Characterization of AgInSe<sub>1.8</sub>S<sub>0.2</sub> Thin Film and n-AgInSe<sub>1.8</sub>S<sub>0.2</sub> / p-Si Solar Cell
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Abstract Ternary Silver Indium selenide Sulfur AgInSe1.8S0.2 in pure form and with a 0.2 ratio of Sulfur were fabricated via thermal evaporation under vacuum 3*10-6 torr on glasses substrates with a thickness of (550) nm. These films were investigated to understand their structural, optical, and Hall Characteristics. X-ray diffraction analysis was employed to examine the impact of varying Sulfur ratios on the structural properties. The results revealed that the AgInSe1.8S0.2 thin films in their pure form and with a 0.2 Sulfur ratio, both at room temperature and after annealing at 500 K, exhibited a polycrystalline nature with a tetragonal structure and a predominant orientation along the (112) plane, indicating an enhanced de

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Publication Date
Thu Apr 20 2017
Journal Name
International Journal Of Science And Research (ijsr)
Learning Styles according to the Model of Felder & Silverman and its Relationship with Mathematical Self-perceived Efficacy to Students of the College of Education for Pure Sciences-Ibn Al-Haitham
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This research aims toknow the learning styles according to the model of Felder and Silverman and its relationship to effectively self- perceived mathematicalamong students of the Faculty of Education Pure Sciences - Ibn al-Haytham. By answering the following questions: 1. What are the preferred methods of learning among students in the mathematics department according to the model Felder and Silverman? 2. What is the mathematicalself-perceived levelof the students at the Department of Mathematics effectiveness level? 3. What is the relationship between learning styles according to the Felder model and Silverman and the effectiveness of mathematical self-perceived of the students of the Department of Mathematics? The research sample consiste

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Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
The Exposition of University Youth to Television Advertising and its Reflection on the Development of their Cognitive Abilities A survey of students (College of Media / University of Baghdad) as ample
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This research is aimed at identifying the communicative habits and the impact of the content on the communicative process, especially the youth audience, which is one of the most important categories to which the advertisement is directed, as young people face life with passion and aspiration that make then responsive to all the influences used by the media in designing advertisements which use all the techniques and methocls to attract young people, such as relying on drama , artistic tricks, musical phrases and advertising slogans that respond to the desire of young people in entertainment.
The research aims to identify the reflection of television advertising and its impact on the development of the cognitive abilities of universi

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