The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

<span lang="EN-GB">This paper highlights the barriers that have led to a delay in the implementation of E-Health services in Iraq. A new framework is proposed to improve the E-Health sector using a SECI model which describes how explicit and tacit knowledge is generated, transferred, and recreated in organizations through main stages (socialization, externalization, combination and internalization). Class association rules (CARs) is integrated to mine the SECI model by extracting related rules which correspond to the medical advice. The proposed framework (SECICAR) can be done through a web portal to assemble healthcare professionals, patients in one environment. SECICAR will be applied to the hypertension community to show th

BN Rashid, AJES, 2014

This work involves synthesis and characterization of some new 1, 3, 4-thiadiazole or pyrazoline derivatives heterocyclic containing indole ring. The new 2-amino-1, 3, 4-thiadiazole derivatives [IV] and [V] a, b were synthesized by cyclization reaction of 2-methyl-1H-indole-carbothiosemicarbazide [III] in H2SO4 acid or by reaction of indole-3-acetic acid or indole-3-butanoic acid with thiosemicarbazide in the presence of phosphorous oxychloride, respectively. Amide derivatives [VI]-[VIII] were synthesized by the reaction equimolar of 2-amino-1, 3, 4-thiadiazoles and (acetyl chloride, benzoyl chloride, anisoyl chloride and heptanoyl chloride) in DMF and pyridine as accepter. The new pyrazolone derivatives [XI] a, b were synthesized from heati

This study synthesized zeolite 4A, and hierarchical composite structure consisting of zeolite 4A- carbon were successfully prepared. Hydrothermal method was used to grow a layer of zeolite 4A over porous carbon surfaces to enhance mass transfer and increase surface area of zeolite. The products then were used to remove radioactive cesium¹³⁷Cs from liquid wastewater. Iraqi dates leaves midribs (DM) were used as locally available agricultural waste to prepare low- cost porous carbon, using carbonization method in tubular furnace at 900C for two hours. Hierarchical porous structures including zeolite are prepared by mechanically activating the carbon surface via Ultrasonicating nanoparticles suspension of ground zeolite type 4A.F

An analytical method and a two-dimensional finite element model for treating the problem of laser heating and melting has been applied to aluminum 2519T87and stainless steel 304. The time needed to melt and vaporize and the effects of laser power density on the melt depth for two metals are also obtained. In addition, the depth profile and time evolution of the temperature before melting and after melting are given, in which a discontinuity in the temperature gradient is obviously observed due to the latent heat of fusion and the increment in thermal conductivity in solid phase. The analytical results that induced by  laser irradiation is in good agreement with numerical results.

Municipal solid waste generation in Babylon Governorate is often affected by changes in lifestyles, population growth, social and cultural habits and improved economic conditions. This effect will make it difficult to plan and draw up future plans for solid waste management.In this study, municipal solid waste was divided into residential and commercial solid wastes. Residential solid wastes were represented by household wastes, while commercial solid wastes included commercial, institutional and municipal services wastes.For residential solid wastes, the relational stratified random sampling was implemented, that is the total population should be divided into clusters (socio-income level), a random sample was taken in e

Low-level microbial activity due to the production of organic acids is a recognized problem during the initial phase of food waste composting. Increasing such activity levels by adjusting the pH values during the initial composting phase is the primary objective to be investigated. In this study, sodium acetate (NaoAc) was introduced as an amendment to an in-vessel composting system. NaoAc was added when the pH of the compost mixture reached a low level (pH < 5), the addition increased pH to 5.8. This had a positive effect on the degradation of organic materials i.e. the formation of methane gas compared to the results without NaoAc addition.

The results also proved that anaerobic-aerobic in-vessel composting could reduce the

Different cooking conditions were examined for aluminum content in food cooked while wrapped with aluminum foil. The influence of each anticipated factor (the acidity of the cooking medium, type of acids normally used in cuisines namely acetic and tartaric acids, various cooking temperatures, influence of the presence of sodium chloride salt, the effect of cooking oil, and the length of time of cooking) was studied thoroughly as a function of aluminum degraded out of the aluminum foils to the medium. The experimental samples were digested with nitric acid upon fulfillment of examining each factor separately before quantifying aluminum with the sensitive technique of atomic absorption spectroscopy. The outcomes of the study have shown that t