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 .
Quantum dots (QDs) of zinc sulfide (ZnS) was prepared by chemical reaction with different potential of hydrogen (pH) and used to fabricate organic quantum dot hybrid junction device. The optical properties of QDs were characterized by ultraviolet-visible (UV-Vis.) and photoluminescence (PL) spectrometer. The results show that the prepared QDs were nanocrystalline with defects formation. The energy gap (Eg)calculated from PL were 3.64, 3.53 and 3.35 eV for pH=8, 10 and 12 respectively. This decreasing of energy gaps is results of the effect the pH solution increases, which in turn leads to the shifted of the PL spectrum toward red shifted, which makes the energy bands at surface states are shallow ban
... Show MoreMultiple eliminations (de-multiple) are one of seismic processing steps to remove their effects and delineate the correct primary refractors. Using normal move out to flatten primaries is the way to eliminate multiples through transforming these data to frequency-wavenumber domain. The flatten primaries are aligned with zero axis of the frequency-wavenumber domain and any other reflection types (multiples and random noise) are distributed elsewhere. Dip-filter is applied to pass the aligned data and reject others will separate primaries from multiple after transforming the data back from frequency-wavenumber domain to time-distance domain. For that, a suggested name for this technique as normal move out- frequency-wavenumber domain
... Show MoreINFLUENCE OF SOME FACTOR ON SOMATIC EMBRYOS INDUCTION AND GERMINATION OF DATE PALM BARHI C.V BY USING CELL SUSPENSION CULTURE TECHNIQUE
Striae distensae SD or stretch mark are frequent skin lesion that cause considerable aesthetic concern. The 1064nm long pulsed Nd:YAG Laser has been used to promote an increase in dermal collagen and is known to be a Laser that has a high affinity to vascular chromphores. Also by using fractional CO2 Laser 10600nm as an effective modality in treatment of striae distensae SD. It works to stimulate fibroblast and enhance Collagen formation, which is important for newly generated skin tissue.
Objectives: This study aims to verify the efficacy of long pulsed Nd: YAG Laser (1064nm) in the treatment of immature striae distensae (SD) and the efficacy of C02 fractional Laser (10600nm) in treatment o
... Show MoreSteel-concrete-steel (SCS) structural element solutions are rising due to their advantages over conventional reinforced concrete in terms of cost and strength. The impact of SCS sections with various core materials on the structural performance of composites has not yet been fully explored experimentally, and in this work, both slag and polypropylene fibers were incorporated in producing eco-friendly steel-concrete-steel composite sections. This study examined the ductility, ultimate strength, failure modes, and energy absorption capacities of steel-concrete-steel filled with eco-friendly concrete, enhanced by polypropylene fiber (PPF) to understand its impact on modern structural projects. Eco-friendly concrete was produced by the partial
... Show MoreThe electrical insulation of the manufacture sulfonated phenol-formaldehyde viscous material (product) has been studied with Polyvinyl-acetate (PVA) and toluene diisocyanate (TDI) blend has been prepared by fixing percentage by weight 3:1 and mixed with different percentages by weight of the product sulfonated phenol formaldehyde viscous mass (SPF). The Fourier transform infrared (FTIR) spectroscopy is done on (SPF) resin powder and prepared film of PVA-TDI-SPF viscous mass. The quality factor (Q), dissipation factor (D), parallel resistance (Rp), series resistance (Rs), parallel capacitance (Cp), series capacitance (Cs) and phase shift (?) are measured. The calculated maximum dielectric constant (??) is 3.49x107 at sample (1) wt.1% SPF vis
... Show More3-(4-hydroxyphenyl)-2-(3-(4-nitrobenzoyl) thioureido) propanoic acid (HNP) a new ligand was synthesized by reaction of Tyrosine with (4-Nitrobenzoyl isothiocyanate) by using acetone as a solvent. The prepared ligand (HNP) has been characterized by elemental analysis (CHNS), infrared (FT-IR), electronic spectral (Ultraviolet visible) and(1H,13C-Nuclear Magnetic Resonance) spectra. Some Divalent metal ion complexes of (HNP) were prepared and spectroscopic studies by Fourier transform infrared (FTIR), electronic spectral(UV-Vis), molar conductance, magnetic susceptibility and atomic absorption. The results measured showed the formula of six prepared complexes were [M (HNP)2] (M+2 = Manganese, Cobalt, Nickel, Znic, Cadmium and Mercury),from the
... Show More