Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

Heat is one of the most energy forms emitted to atmosphere by industrial processes. Water is considered to be the best material to reduce heat energy since its available in nature in abundance and has the ability to absorb heat efficiently. Cooling towers are ideal alternatives to re-cool hot water instead of throwing it especially in places that lack natural water resources or when there are environmental precautions because water with high temperature would be harmful to the ecosystem when it recycled to natural resources such as rivers and lakes. Also, cooling towers considered economically feasible when using west water. This paper interests with hydraulic characteristics of a counter flow wet cooling tower which was investigated experi

Optimized Link State Routing Protocol (OLSR) is an efficient routing protocol used for various Ad hoc networks. OLSR employs the Multipoint Relay (MPR) technique to reduce network overhead traffic. A mobility model's main goal is to realistically simulate the movement behaviors of actual users. However, the high mobility and mobility model is the major design issues for an efficient and effective routing protocol for real Mobile Ad hoc Networks (MANETs). Therefore, this paper aims to analyze the performance of the OLSR protocol concerning various random and group mobility models. Two simulation scenarios were conducted over four mobility models, specifically the  Random Waypoint model (RWP), Random Direction model (RD), Nomadic Co

The rate of gas induction was measured in gas-inducing type mechanically agitated contactors provided with two impellers. A reactor of 0.5 m i.d. was used with a working capacity of 60 liters of liquid. Tap water was used as the liquid phase, and air was used as the gas phase. The bioreactor mixing system consists of two equal diameter stirrers; the top impeller is shrouded-disk/curved-blade turbine with six evacuated bending blades, while the bottom impeller was disk turbine. The impeller speed was varied in the range of 50 to 800 rpm. The ratio of impeller diameter to tank diameter (D/T) and the submergence (S) of upper impeller from the top were varied. The effects of clearance of lower impeller from the tank bottom (C₂) an

In this study, industrial fiber and polymer mixtures were used for high-speed impact (ballistic) applications where the effects of polymer (epoxy), polymeric
mixture (epoxy + unsaturated polyester), synthetic rubber (polyurethane), Kevlar fiber, polyethylene fiber (ultra High molecular weight) and carbon fiber.
Four successive systems of samples were prepared. the first system component made of (epoxy and 2% graphene and 20 layer of fiber), then ballistic test was
applied, the sample was successful in the test from a distance of 7 m. or more than, by using a pistol personally Glock, Caliber of 9 * 19 mm. The second
system was consisting of (epoxy, 2% graphene, 36 layers of fiber and one layer of hard rubber), it was succeeded

Optimized Link State Routing Protocol (OLSR) is an efficient routing protocol used for various Ad hoc networks. OLSR employs the Multipoint Relay (MPR) technique to reduce network overhead traffic. A mobility model's main goal is to realistically simulate the movement behaviors of actual users. However, the high mobility and mobility model is the major design issues for an efficient and effective routing protocol for real Mobile Ad hoc Networks (MANETs). Therefore, this paper aims to analyze the performance of the OLSR protocol concerning various random and group mobility models. Two simulation scenarios were conducted over four mobility models, specifically the  Random Waypoint model (RWP), Random Direction model (RD), Nomadic Co

The problem of research is that there are differences between learners in processing in formation in general and there is variation at the learners level perform scrolling skill of the passes up and down by the volley ball .Therefore the researchers decided to conduct astudy through which identify the relationship between information processing and the skill of scrolling from the top and bottom by the volleyball. The researchers used the descriptive approach by themethod of interconnectivity .Asampleconsist of21 students from first staye in collage of physical education and sports science for Girls(university of Baghdad) and attest has been applied(process information and scroll up and down) on the research sample after the required

It is a well-known fact that publishing companies spend much money, time and energy in designing their book covers to attract potential customers. As the first thing people do when they buy or intend to buy a book is looking at its front cover. However, if there is a need to know more about the book, people usually look at the information on its back cover. This paper attempts to explore the persuasive function of blurbs beyond the constraints of the academic domain and consequently their connection with advertising discourse in two main sections: The first presents the concept of blurb and its structure while the second defines persuasion and shows the most prominent strategiesused in blurbs. Finally, this paper gives the conclusion tha

A fully automatic electrothermal atomic emission spectrometry (ETA-AES) is described. This system is based on an echelle monochromator modified for wave¬length modulation which is completely controlled by microcomputer . The advantages of the system in atomic spectrometry have been discussed . Aspects of the analytical performances such as calibration ? dection limit, precision , and recovery for copper are considered . This system is applied for routine determination of copper in commercial powdered mill? by slurr>' atomization versus aqueous atomization techniques.