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 to creating new marketing and sales outlets, and to focus on conducting courses, workshops and scientific seminars for employees in developing the professional and applied aspect for cost accounting .
Crime is one of the most severe challenges facing States, and strives to find preventive measures, reduce its seriousness, and prevent them; due to developments, crimes have increased, and emerging new patterns of crimes, there is an urgent need to prevent crimes and reduce their effects. Modernizing its punitive system and diverting it to correctional rehabilitative justice to redress the prejudice caused by the crime and rehabilitate the convicted person by using alternative measures to short-term imprisonment. This research emphasizes alternative sanctions' value to minimizing short-term imprisonment penalties and their impact on societal security through several goals like, the negative consequences, justifications, and alternatives
... Show MoreThis study was aimed to evaluate the effect of conventional ingredients replacement with alternative ingredients on growth performance, carcass quality, nutrient digestibility and intestinal microbial of broilers. One hundred twenty Cobb500 broiler chicks were randomly assigned to four diets. Corn, soybean meal and fish meal were replaced with rice waste, meat and bone waste and black soldier fly larvae (BSFL) at 0, 10, 30 and 50% to form four treatments. Body weight gain, feed conversion ratio and digestibility of crude protein and fat were improved in broilers fed the replacement diets. Feed intake was not affected by the treatments suggesting that the replacement diets were well accepted by the chicken. Escherichia coli was decre
... Show MoreThis research aims to shed light on some phonetic linguistic terms used in the Arabic phonetic lesson for the purpose of monitoring, analyzing and tracking its developments. Such a step helps to standardize and weigh between them. The study follows a descriptive-analytical approach; it surveys the problem of the phonetic linguistic term, and its linguistic exactness. Then, it examines some phonetic terms in the Arabic phonetic lesson, such as phonology and phonology; intensity, looseness and mediation; the production, articulatory, transition, position, and the two vocal chords. One of the most prominent conclusions of the study is that the phonetic linguistic terminology enjoyed a tangible development since its infancy, given that phone
... Show MoreThere are main methods of scientific research, and that the researcher's choice of the appropriate methodology for scientific research is one of the most important rules on which the researcher must rely in order to prepare scientific research properly. There is no doubt that the methodology of scientific research is of great importance that they all agree on the preparation of accurate scientific research. Scientific research is an organized research that does not come by chance, but comes as a result of the activity of the mind. It is theoretical because it relies on theories for the purposes of perceiving the proportions and relationships between things, and everyone is subjected to testing and experiment.
The study deals with the effectiveness of satellite channels in spreading the culture of volunteer work among young people. It is an applied study aimed at understanding the extent to which the sample understands the culture of volunteering, determining the type of relationship between the satellite channels programs and the perception of the sample of the culture of voluntary work and the relationship between the characteristics of the sample and the effect of satellite channels in their directions, And to identify the relationship between the demographic variables of the sample and to participate in voluntary work.
A sample study was conducted for students of faculties of the University of Baghdad, consisting of (150) single male an
The inflammatory bowel disease (IBD), Crohn’s disease (CD) and ulcerative colitis (UC) are heterogenous chronic inflammatory disorders of the gastrointestinal tract. The most widely accepted etiopathogenic hypothesis for these disorders suggests an immune mediated process.
Objective: This study was performed to evaluate the role of interleukine-33 in pathogenesis of inflammatory bowel disease and to correlate their levels with the disease activity and/or severity.
Methods: Fifty five subjects with inflammatory bowel disease (41 ulcerative colitis patients and 14 Crohn’s disease patients) their ages range from 16-65 years and 25 apparently healthy volunteers their ages and sexes were matched with the patients were participated i
The research addresses smart city concept as it is the latest urban design trends, by the investment of the capabilities of human, and artificial intelligence for the sake of the advancement of the city. The concept of a smart city is described as one of the most important manifestations of the information revolution, with the end of the twentieth, and the beginning of twenty – first century, The research attributes the emergence of the concept to: deficiencies of means, and traditional methods in building and development of cities, as well as The significant increase in the number of city and global metropolises dwellers. So, smart city approach has been adopted, along with innovative principles and methods which cons
... Show MoreThe Egyptian labor movement is the oldest trade union movement in the Arab region. Beside, the labor movement in any society is, in fact, only a reflection of the extent of awareness of that class in that society. Such a comparison is based on the degree of social growth the working class has reached. Moreover, the Egyptian working class was characterized by modernity in its inception compared to other social forces and classes. In addition, its development is linked to the level of industrial development of the country. The peasants and craftsmen were the mainstay of production in the Egyptian society over several centuries. The labor union movement also represents the human aspect of the labor force when it encounters and interacts wit
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