This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

Abstract Background: The daily usage of maxillofacial prostheses causes them to mechanically deteriorate with time. This study was aimed to evaluate the reinforcement of VST50F maxillofacial silicone by using yttrium oxide (Y2O3) nanoparticles (NPs) to resist aging and mechanical deterioration. Materials and Method: Y2O3 NPs (30–45nm) were loaded into VST50F maxillofacial silicone in two weight percentages (1 and 1.5 wt%), which were predetermined in a pilot study as the best rates for improving tear strength with minimum increase in hardness values. A total of 120 specimens were prepared and divided into the control and experimental groups (with 1 and 1.5 wt% Y2O3 addition). Each group included 40 specimens, 10 specimens for each paramet

The organizational culture is an effective control mechanism that dictates the behavior of employees and according to their intellectual and social orientations, so it is considered a more powerful way to control employee orientations and determine their management according to organizational rules and regulations, as it was one of the most important factors determining the performance of organizations, while organizational performance is a measure of what the organization has achieved from the objectives of the scheme To ensure that it faces various changes and remains within the global competition, and to reach that it was necessary to identify the most prominent and most important research problems in knowing the extent of com

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

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 turn confirmed the formation of Si

This research dealt with the modern dengue living in its linguistic meaning and where this dengue will be, and its cause and treatment, then concluded the talk about the search with the results envisaged from this research, has been shown that the main reason in living dengue: is after the slave of the book of God and the Sunnah of the Prophet peace be upon him Him.

Biodiesel can be prepared from various types of vegetable oils or animal fats with the aid of a catalyst.
Calcium oxide (CaO) is one of the prospective heterogeneous catalysts for biodiesel synthesis. Modification
of CaO by impregnation on silica (SiO2) can improve the performance of CaO as catalyst. Egg shells and rice
husks as biomass waste can be used as raw materials for the preparation of the silica modified CaO catalyst.
The present study was directed to synthesize and characterize CaO impregnated SiO2 catalyst from biomass
waste and apply it as catalyst in biodiesel synthesis. The catalyst was synthesized by wet impregnation
method and characterized by x-ray diffraction, x-ray fluorescence, nitr