The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

In this research, a novel thin film Si-GO10 and nanopowders Si-GO30 of silica-graphene oxide (GO) composite were prepared via the sol–gel method and deposited on glass substrates using spray pyrolysis. X-ray diffraction (XRD) results showed a relatively strong peak in the graphite layer that corresponds to the (002) plane. Transmission electron microscope (TEM) images showed that SiO₂ nanoparticles were randomly distributed on the surface of GO plates, and the particle size in these nanopowders was below 50 nm. Field emission scanning electron microscopy (FESEM) analysis demonstrated that silica nanoparticles on the surface of GO plates exhibited almost spherical and rod-like nanoparticle shape, which in tur

Magneto-rheological (MR) valve is one of the devices generally used to control the speed of Hydraulic actuator of MR fluid. The performance of valve depends on the magnetic circuit design. Present study deals with a new design of MR valve. A mathematical model for the MR valve is developed and the simulation is carried out to evaluate the newly developed MR valve. The design of the magnetic circuit is accomplished by magnetic finite element software such as Finite Element Method Magnetic (FEMMR). The model dimensions of MR valve, material properties are taken into account. The results of analysis are presented in terms of magnetic strength H and magnetic flux density B. The simulation results based on the proposed model indicate that the ef

Leucine amino peptidases (LAP; EC 3.4.11.1) constitute a diverse set of exopeptidases that catalyze the hydrolysis of leucine residues from the amino-terminal of protein or peptide substrates, (LAP) are present in animals, plants, and microbes. In this study, leucine amino peptidase was purified partial from Arachis hypogaea seeds by using gel filtration chromatography Sephadex G-100. The enzyme was purified 3.965 fold with a recovery of 29.4%. Its pH and temperature optimum were(8.7) and (37oC), respectively. The results show novel properties of LAP from Arachis hypogaea L. or peanut. The Km value for LAP (77 mM), with V max (1538 m mole min-1). We recommend a separate isoenzymeof the enzyme (LAP) from Arachis hypogaea on L. peanut seeds a

The structural properties of ternary chalcopyrite AgAlSe2 compound alloys and thin films that prepared by the thermal evaporation method at room temperature on glass substrate with a deposition rate (5±0.1) nm s-1 for different values of thickness (250,500 and 750±20) nm, have been studied, using X-ray diffraction technology. As well as, the optical properties of the prepared films have been investigated. The structural investigated shows that the alloy has polycrystalline structure of tetragonal type with preferential orientation (112), while the films have amorphous structure. Optical measurement shows that AgAlSe2 films have high absorption in the range of wavelength (350-700 nm). The optical energy gap for allowed direct transition we

This study includes isolation, purification, and identification of Fusarium oxysporum from chili pepper infected plants. Eucalyptus camaldulensis were collected and air dried at room temperature, then ground to semi powdered state. Phenols, alkaloids and terpens were extracted from Eucalyptus camaldulensis. The antifungal activity, type of extracts was evaluated at different concentrations 5 and 10 mg / ml of these compounds were prepared and their antagonistic activity was studied. The Percentage of radial growth inhibition of fungi by plant extracts was measured after 7 day incubation. Results showed that terpens extract was the most active against fungi and alkaloids extract had less antifungal activity and the percentage of mycelia r

This study assesses the short-term and long-term interactions between firm performance, financial education and political instability in the case of Malaysia Small to Medium Enterprises (SMEs). The simultaneous insertion of financial education and political instability within the study is done intentionally to inspect the effect of these two elements in one equation for the Malaysian economy. Using the bound testing methodology for cointegration and error correction models, advanced within an autoregressive distributed lag (ARDL) framework, we examine whether a long-run equilibrium connection survives between firm performance and the above mentioned independent variables. Using this method, we uncover evidence of a positive long-term link b

The problem of research is that there are ways to protect and sustain environmentally important sites in Iraq. There are no documentary sources for these sites, such as the natural landscape of natural and important natural resources, which suffer from severe environmental neglect

This study was conducted for the purpose of exploring the relationship between positive thinking and academic achievement in art history. And it relates to the student’s personality, intelligence, abilities and economic and social level. The sample of the study consisted of (40) male and female students from the first stage students - Department of Art Education in the Faculty of Fine Arts / Morning Study, A positive thinking questionnaire was applied to them, and the study found that there is no positive relationship between positive thinking and academic achievement in art history.