Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making governance. The research concluded that the use of the activity based budgeting ABB data service costs more fair base provides leading to convince top management of the Directorate of the importance and the role of the activity based budgeting system ABB and provided them with the cost of data more accurate and appropriate help in planning, control and make the right decisions.
The research seeks to examine the ability of fifth preparatory students in solving a mathematical problem in relation to system thinking. To this end, the researcher chose (140) fifth preparatory students from four-different secondary schools in Kirkuk city for the academic year (2016-2017). Two tests were adopted to collect study data: a test of (5) items about skills in solving math problem designed by (Al-raihan, 2006); and a test of system thinking skills designed by the researcher himself consisted of (14) items. It was divided into four skills (analyzing the main system to subsystems, eliminating all inner gaps of system, identifying the inner connection of system, and reorganizing the system). The findings indicated a good ability
... Show MoreIn this research is to study the influence of the aging heat treatment on the pitting corrosion resistance of martensitic stainless steel (MSS), where a number of specimens from martensitic stainless steel were subjected to solution treatment at 1100 oC for one hour followed by water quenching then aging in the temperatures range (500-750) oC for different holding times (1,5,10,15&20) hr. Accelerated chemical corrosion test and immersion chemical corrosion test were performed on samples after heat treatment. The results of the research showed that the pitting corrosion resistance is significantly affected by the aging temperature. Where found that the aging samples at a temperature of 500 °C have the highest ra
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This study examines the factors that affect oral participation of six Arab postgraduate students (two Iraqis, two Jordanians, and two Libyans), namely, three male participants and three female participants. For this purpose, a semi-structured interview was employed. The results showed that female as well male interviewees share some factors that make oral participation in classroom disheartening. These factors include high levels of anxiety, lack of confidence, shyness, and lack of preparation. It was also that there is no difference between male and female interviewees in relation to the factors that make them feel disheartened from oral classroom participation.
This paper proposes a new encryption method. It combines two cipher algorithms, i.e., DES and AES, to generate hybrid keys. This combination strengthens the proposed W-method by generating high randomized keys. Two points can represent the reliability of any encryption technique. Firstly, is the key generation; therefore, our approach merges 64 bits of DES with 64 bits of AES to produce 128 bits as a root key for all remaining keys that are 15. This complexity increases the level of the ciphering process. Moreover, it shifts the operation one bit only to the right. Secondly is the nature of the encryption process. It includes two keys and mixes one round of DES with one round of AES to reduce the performance time. The W-method deals with
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Games engagement has become one of the main concerns in game industry. Early study revealed that Malaysian digital traditional games are suffering with the same issue due to several factors. One of it is the lack of the game itself. Although many Malaysian traditional games have been digitized, none of them has incorporated rewards despite its importance in games engagement. Realizing the importance of rewards in games engagement, one of Malaysian traditional Congkak has been chosen to be enhanced by incorporating rewards. Experiments have been conducted among 50 gamers among the Millennials. Prior interview, game demo and human test are conducted. Experiments focused on the influence of rewards on games flow, games challenge, and its ef
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يهدف البحث الى دراسة تأثير مؤشرات الاستقرار المالي على قيمة اسهم القطاع المصرفي لسوق العراق للأوراق المالية ، اذ تعد مؤشرات الاستقرار المالي اداة مفيدة لفحص سلامة وصحة القطاع المصرفي , وكذلك اداء لقياس مؤشر الاستقرار المصرفي المتكون من اربع مؤشرات فرعية (مؤشر كفاية راس المال ، مؤشر جودة الموجودات ، مؤشر السيولة ، مؤشر الربحية) ومؤشر الاقتصاد الكلي ، ومؤشر سوق راس ، ومؤشر الدورة المالية للفترة (2015_2020) ، وتمثل ا
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This paper concerned with study the effect of a graphite micro powder mixed in the kerosene dielectric fluid during powder mixing electric discharge machining (PMEDM) of high carbon high chromium AISI D2 steel. The type of electrode (copper and graphite), the pulse current and the pulse-on time and mixing powder in kerosene dielectric fluid are taken as the process main input parameters. The material removal rate MRR, the tool wear ratio TWR and the work piece surface roughness (SR) are taken as output parameters to measure the process performance. The experiments are planned using response surface methodology (RSM) design procedure. Empirical models are developed for MRR, TWR and SR, using the analysis
... Show MoreObjective: The objectives of the present study were to evaluate the effectiveness of the instructional intervention
about medical and health knowledge of patients with diabetes mellitus type II.
Methodology: A Quasi- experimental study was carried out in National Center for Diabetes Mellitus/ Almustansria
University, started from 4th January 2012, to 1st April 2012. Non-probability (purposive sample) of (50) diabetes
mellitus type II, who visit National Center for Diabetes Mellitus/ Almustansria University. The study sample is
divided equally into (25) study and (25) control groups. The study group received the instructional intervention.
While the control not exposed to the instructional intervention. The data are coll
Heavy metal ion removal from industrial wastewater treatment systems is still difficult because it contains organic contaminants. In this study, functional composite hydrogels with photo Fenton reaction activity were used to decompose organic contaminants. Fe3O4 Nanoparticle, chitosan (CS), and other materials make up the hydrogel. There are different factors that affected Photo-Fenton activity including (pH, H2O2 conc., temp., and exposure period). Atomic force microscopy was used to examine the morphology of the composite and its average diameter (AFM). After 60 minutes of exposure to UV radiation, CS/ Fe3O4 hydrogel composite had degraded methylene blue (M.B.)
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In this work, results of a mathematical analysis of the role of workpiece preheating in laser keyhole welding were presented. This analysis considered the steady-state welding as well as certain range of boundary conditions over which preheating effect would be indicated. This work is an attempt to interpret the role of preheating to increase welding depth and perform keyhole welding with high quality using physical and thermal properties of steel alloys.