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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
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
An Effective Hybrid Deep Neural Network for Arabic Fake News Detection
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Recently, the phenomenon of the spread of fake news or misinformation in most fields has taken on a wide resonance in societies. Combating this phenomenon and detecting misleading information manually is rather boring, takes a long time, and impractical. It is therefore necessary to rely on the fields of artificial intelligence to solve this problem. As such, this study aims to use deep learning techniques to detect Arabic fake news based on Arabic dataset called the AraNews dataset. This dataset contains news articles covering multiple fields such as politics, economy, culture, sports and others. A Hybrid Deep Neural Network has been proposed to improve accuracy. This network focuses on the properties of both the Text-Convolution Neural

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The nature of financial system Is it an necessity or A selection?
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   The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.

   This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Techniques مجلة التقني
A STUDY OF SOME TECHNICAL AND ECONOMICAL PARAMETERS FOR MACHINERY UNIT (NEW HOLLAND &DISC PLOW) BY USING THREE DIFFERENT TILT ANGLES دراسة بعض المؤشرات الفنية والأقتصادية للوحدة الميكنية (الجرار نيوهولاند مع المحراث القرصي الثلاثي القلاب) بأستخدام زوايا ميل مختلفة للأقراص
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Publication Date
Mon Aug 19 2024
Journal Name
Journal Of Metastable And Nanocrystalline Materials
The Structural, Magnetic, and Electrochemical Properties of Composite PAni/Co<sub>0.2</sub>Mn<sub>0.8</sub>Fe<sub>2</sub>O<sub>4</sub>
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The current work concerns preparing cobalt manganese ferrite (Co0.2Mn0.8Fe2O4) and decorating it with polyaniline (PAni) for supercapacitor applications. The X-ray diffraction findings (XRD) manifested a broad peak of PAni and a cubic structure of cobalt manganese ferrite with crystal sizes between 21 nm. The pictures were taken with a field emission scanning electron microscope (FE-SEM), which evidenced that the PAni has nanofibers (NFs) structures, grain size 33 – 55 nm, according to the method of preparation, where the hydrothermal method was used. The magnetic measurements (VSM) that were conducted at room temperature showed that the samples had definite magnetic properties. Additionally, it was noted that the saturation magnetizatio

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Publication Date
Sat Sep 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization Of Some Metal Complexes With 3-(Benzo[d]Thaizole-2-Yl)-9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine–2,4 (3H)–Dicarboxylic Acid. Hydro-chloride (L–as–am) and Study their Biological Activity
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The reaction of 2-amino-benzothiazole with bis [O,O-2,3,O,O – 5,6 – (chloro(carboxylic) methiylidene) ] – L – ascorbic acid (L-AsCl2) gave new product 3-(Benzo[d]Thaizole-2-Yl) – 9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine – 2,4 (3H) – Dicarboxylic Acid, Hydro-chloride (L-as-am)), which has been insulated and identified by (C, H, N) elemental microanalysis (Ft-IR),(U.v–vis), mass spectroscopy and H-NMR techniques. The (L-as am) ligand complexes were obtained by the reaction of (L-as-am) with [M(II) = Co,Ni,Cu, and Zn] metal ions. The synthesized complexes are characterized by Uv–Visible (Ft –IR), mass spectroscopy molar ratio, molar conductivity, and Magnetic susceptibility techniques. (

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Partial substitution of Zn Effects on the Structural and Electrical Properties of High Temperature Hg<sub>0.95</sub>Ag<sub>0.05</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>8+δ</sub> Superconductors
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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Cognitive Behavioral Therapy for Internet Addicts
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The study aims to explore the effect of cognitive behavioral therapy on internet addiction among university students. The experimental method was used. The study population consisted of (100) university students (50 males, 50 females). The Research sample included (13) University students at Baghdad University addicted to the Internet (9 males, 4 females), divided into two groups:  a control group consisting of (6) individuals (4 males, 2 females) and an experimental sample consisting of (6) individuals (4 males, 2 females). The Scale of Internet Addiction by Young (1996), which was translated and modified into the Arabic language by (Moegel and Prism, 2016), was administered to the study sample. The sample was subjected to two sess

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Publication Date
Thu Oct 08 2020
Journal Name
Journal Of Legal Sciences
The Impact of Coronavirus on the Implementation of Contractual Obligations
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The global health crisis resulting from the spread of the Corona virus, which the World Health Organization described on January 30, 2020 as a public health emergency of international concern, then returned to describe it as a pandemic on March 11, 2020, and the measures and procedures taken by government authorities in different countries of the world, whether at the highest level of imposing a comprehensive curfew or what is called globally home quarantine and thus disrupting all sectors and activities in the state, whether public or private (with the exception of some sectors such as the health, media and security sectors), or at a lower level than that, such as reducing work rates in different sectors by rates that vary from one country

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Effect of Nickel Substitution On Structural and Electrical Properties of Hg<sub>0.5</sub>Pb<sub>0.5</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3-y</sub>Ni<sub>y</sub>O<sub>8+δ</sub> Superconductor Composite
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Abstract<p>six specimens of the Hg<sub>0.5</sub>Pb<sub>0.5</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3-y</sub> <italic>Ni<sub>y</sub> </italic>O<sub>8+δ</sub> (y=0.2,0.4,0.6,0.8,1.0) superconducting compound were prepared by solid state reaction method, with sintering temperature equal to 1123K for 24 hours. The electrical resistivity was examined by the four probe technique, It was found that all the specimens have metallic behavior and increasing the critical temperature with increasing nickel concentration. The optimum critical temperature T<sub>c</sub> was found equal </p> ... Show More
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The substitutions of Strontium by yttrium and their effects on Bi<sub>2</sub>Sr<sub>2</sub>-<sub>x</sub>Y<sub>x</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10</sub>+<sub>δ</sub> superconducting compound
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Abstract<p>Superconducting compound Bi<sub>2</sub>Sr2-<sub>x</sub>Y<sub>x</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> were Synthesized by method of solid state reaction, at 1033 K for 160 hours temperature of the sintering at normal atmospheric pressure where substitutions Yttrium oxide with Strontium. When Y2O3 concentration (0.0, 0.1, 0.2, 0.3, 0.4 and 0.5). All specimens of Bi<sub>2</sub>Sr<sub>2</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> superconducting compounds were examined. The resistivity of electrical was checked by the four point probe technique, It was found th</p> ... Show More
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