doi:10.33095/jeas.v18i66.1086

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Publication Date

Fri Jun 01 2012

Journal Name

Journal Of Economics And Administrative Sciences

Volume

18

Issue Number

66

DOI

10.33095/jeas.v18i66.1086

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Flexible budgeting role in expenditure planning and control In industrial establishments

تعريف الموازنات

أنواع الموازنات

الموازنة المرنة

تحديد المدى الملائم

التكاليف الثابتة

التكاليف المتغيرة

التكاليف المختلطة

التكاليف المتدرجة

معدلات تحميل التكاليف الصناعية غير المباشرة حسب الأقسام

التكاليف على أساس الأنشطة

انحراف إنفاق

انحراف طاقة

انحراف إنفاق

انحراف الحجم

:Budgets Definition

Budget type

Flexible Budget

Relevant Range

Fixed Coast

Variable Cost

Mixed CostStep Cost

Deartment Overhead Rater

Activity Band Coasting

Speding Variance

Efficiency Variance

Budget Variances

Volume Variance

يحيى علي

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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

Wed Nov 01 2017

Journal Name

Journal Of Economics And Administrative Sciences

The trend to Joint Audit as an approach to Improve the Financial Reports Quality - An Applied Study –

التدقيق المشترك

الاتجاه نحو التدقيق المشترك

جودة التقارير المالية.

Joint Audit

the trend toward Joint Audit

Financial Reports Quality

اسكندر محمود

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This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

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(1)

Publication Date

Mon Nov 19 2018

Journal Name

Al–bahith Al–a'alami

Analytical Study of Cartoon picture AL-Mada Newspaper is a model

Analytical Study

Cartoon picture

al-Mada

Newspaper is a model

عدنان سمير

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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

Long Short-term memory network

Roman Urdu

Sentiment Analysis

Student feedback

Word Embedding

Noureen

Sharin Hazlin Huspi

Zafar

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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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(2)

Publication Date

Sun Feb 25 2024

Journal Name

Baghdad Science Journal

Oil spill classification based on satellite image using deep learning techniques

Classification

Marine

Oil spill

satellite images

deep learning

Abubakar Salihu

Noorfa Haszlinna

Siti Zaiton Mohd

Razana

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An oil spill is a leakage of pipelines, vessels, oil rigs, or tankers that leads to the release of petroleum products into the marine environment or on land that happened naturally or due to human action, which resulted in severe damages and financial loss. Satellite imagery is one of the powerful tools currently utilized for capturing and getting vital information from the Earth's surface. But the complexity and the vast amount of data make it challenging and time-consuming for humans to process. However, with the advancement of deep learning techniques, the processes are now computerized for finding vital information using real-time satellite images. This paper applied three deep-learning algorithms for satellite image classification

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(2)

Publication Date

Tue Sep 08 2020

Journal Name

Baghdad Science Journal

Convergence Analysis for the Homotopy Perturbation Method for a Linear System of Mixed Volterra-Fredholm Integral Equations

Homotopy perturbation method

linear system of second kind mixed Volterra-Fredholm integral equations.

Pakhshan M.

Nejmaddin Abdulla

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In this paper, the homotopy perturbation method (HPM) is presented for treating a linear system of second-kind mixed Volterra-Fredholm integral equations. The method is based on constructing the series whose summation is the solution of the considered system. Convergence of constructed series is discussed and its proof is given; also, the error estimation is obtained. Algorithm is suggested and applied on several examples and the results are computed by using MATLAB (R2015a). To show the accuracy of the results and the effectiveness of the method, the approximate solutions of some examples are compared with the exact solution by computing the absolute errors.

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Publication Date

Sat Sep 01 2018

Journal Name

Polyhedron

Novel dichloro (bis {2-[1-(4-methylphenyl)-1H-1, 2, 3-triazol-4-yl-κN3] pyridine-κN}) metal (II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)

The 1

3-dipolar cycloaddition “click” reaction between an azide and an alkyne to give a 1

2

3-triazole was reported by Huisgen in 1961 [1]. In 2002 the Copper(I)-catalyzed Azide-Alkyne Cycloaddition (CuAAC) to prepare a 1

2

3-triazole was reported [2]

[3]. The existence of relatively basic nitrogen atoms in the 1

2

3-triazole rings

and the possibility of introducing additional donor groups in the substituents (Fig. 1)

made the CuAAC “click” reaction an attractive method to prepare differently substituted 1

2

3-triazoles. These compounds have been used as ligands to coordinate to various metal ions that display a range of applications such as in electrochemical and photochemical studies

in supramolecular chemistry

magnetism

metal-ion sensing and catalysis [4]. The reasons for the success of the “click” reaction

is that it is easy to carry out and is widely applicable. It is not affected by a variety of functional groups

and can be carried out with a variety of Cu(I) catalysts and solvents

including aqueous conditions. The Cu(I) catalysts overcome the high activation energy barrier of the non-catalyzed Huisgen reaction by changing the mechanism of the reaction. A large variety of copper catalysts can be used for the CuAAC reaction

on condition that the maximum concentration of Cu(I) species is generated during the reaction. The pre-catalyst can be a Cu(II) salt (usually CuSO4) together with a reducing agent (often sodium ascorbate) or a Cu(I) compound in the presence of a base or amine ligand and a reducing agent to prevent oxidation to Cu(II). Some strong oxidising cupric salts or complexes such as Cu(OAc)2 also work. The solvent is very flexible from organic to aqueous

with the most commonly used combination water + an alcohol (t-BuOH

MeOH or EtOH). The key role of the solvent or solvent mixture is to solubilize the substrates and Cu(I) catalyst in order to ensure rapid reactions. Such aqueous conditions are very useful for biochemical conjugations

as well as for organic syntheses. We recently reported on the synthesis of a series of differently substituted 1

2

3-triazole chromophores

the substituted 2-(1-phenyl-1H-1

2

3-triazol-4-yl)pyridine ligands [5]

see Fig. 2 middle

with substituents R = H (L1)

CH3 (L2)

OCH3 (L3)

COOH

F

Cl

CN

CF3

O(CH2)3CH3 and N(CH3)2. These versatile ligands were found to coordinate to various first row transition metals

such as manganese

cobalt and nickel [6]. Here we extend the series to include more first row transition metal(II) coordination compounds

iron

copper and zinc

as well as a second row transition metal(II) coordination compound

cadmium

containing the 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine chromophore (Fig. 2 right with R = CH3). This series of seven novel coordination compounds is the first series of pyridyl-triazole based transition metal coordination compounds where seven different transition metals are coordinated to the same 1

2

3-triazole chromophore

namely 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine.

Kinaan M

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Publication Date

Wed May 01 2024

Journal Name

Journal Of Physics: Conference Series

Analyze the Structure and Electrical Properties of PbBr2 Ca1.9Sb0.1Cu3O8+ δ Superconducting Gamma Irradiation

Radiation

Gamma

Zero critical temperature

properties of Superconducting and XRD

Rafah

Hind

Marwah

Kareem. A.

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The purpose of the current work was to evaluate the effect of Radiation of Gamma on the superconducting characteristics of the compound PbBr2Ca1.9Sb0.1Cu3O8+δ utilizing a 137Cs source at doses of 10, 15, and 20MRad. Solid state reaction technology was used to prepare the samples. Before and after irradiation, X-ray diffraction (XRD) and superconductor properties were examined. Results indicated that the tetragonal structure of our chemical corresponds to the Pb-1223 phase with an increase in the ratio c/a as a result of gamma irradiation. (Tc (onset) ) and on set temperature Tc (offset)) were also dropping from 113 to the 85.6 K and 129.5 to 97 K, respectively, for a transition temperatu

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Publication Date

Thu Dec 30 2021

Journal Name

College Of Islamic Sciences

Controls Scanning on the slippers: a study fiqhiat Comparison

Scanning on the slippers

د. حسان

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Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

The need to ensure that the slippers are clean, visible and inwa

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Publication Date

Mon Sep 01 2008

Journal Name

Journal Of Economics And Administrative Sciences

تحديد القيم الشاذة باستخدام الطرق الاستكشافية ومقارنتها مع الطرق المعلمية

*تحديد القيم الشاذة باستخدام الطرق الاستكشافية ومقارنتها مع الطرق المعلمية

محمود مهدي

دلير صليوا

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The availability of statistical data plays an important role in planning process. The importance of this research which deals with safety of statistical data from errors and outliers values. The Objective of this study is to determine the outlier values in statistical data by using modern exploratory data methods and comparing them with parametric methods. The research has been divided into four chapters ,the main important conclusions reached are:1-The exploratory methods and the parametric methods showed variation between them in determining the outlier values in the data.

2-The study showed that the box plot method was the best method used in determining

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Publication Date

Mon May 17 2021

Journal Name

Indian Journal Of Forensic Medicine & Toxicology

The Effect of Exercises with a Proposed Device to Improving Some Bio-Kinematic Variables and the Performance of the Arab Round off Skill on Floor Movement Mat Device of the Artistic Gymnastics for Women

Bushra Kazem

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The importance of the research lies in preparing exercises using a proposed device to learn the skill of thehuman wheel on a machine rug of ground movements of the artistic gymnastics. As for the research problem:Through the presence of the two researchers as teachers and observers of this sport in the gymnastics hall,they noticed that there is difficulty in the students’ performance of the skill of the round off on the machineof the mat of ground movements, according to the researchers’ opinion, the reason for this is that skillsare taught with the limited availability of assistive devices, as well as the lack of use of these devices inexercises according to biomechanical variables, although they facilitate the learning process

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