The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

This research set out to provide a faster, easier, and more efficient process for nanoparticle (NP) synthesis of aluminum oxide NPs preparation by microwave irradiation, using plant extracts separately and in the same way (tea, coffee, rosemary), which is an easy-to-use and inexpensive method. The structural properties were investigated by X-ray diffractometer analysis technique (XRD). The X-ray analysis shows the structure has a polycrystalline nature with a hexagonal phase. The optical properties were studied using ultraviolet visible (UV-Vis) spectrometer, where the energy gap was determined. The surface morphology properties of the prepared aluminum NPs were examined by atomic force microscope (AFM). The Fourier transform infra

The dyes Azo have a lengthy history and are a vital part of our daily lives. There are numerous potentials uses for these substances and their derivatives in various industries and environmental and biological research. In this study conversion of various azo compounds into other derivatives, complexes, and polymers was accomplished. This review included examining the chemistry reactions, synthesis, and applications of azo dye ligands and their complexes, mentioned spectral, analytical, thermal, and morphology methods of investigation, and confirmed by mass fragment mechanisms for some azo dyes and metal complexes. One of the aims of this review is to explain the role of these azo dye derivatives and the effect of metal complexes on leather

      The Mannich reaction is one of the most important types of organic chemistry fundamental reactions. It is a crucial stage in the production of various medicines, natural goods, and industrial chemicals. Chemists' imaginations have always been piqued because of this. In general, the Mannich reactions can be used as part of a tandem reaction sequence to produce complex target molecules in an elegant and often easy manner. The following article examines and summarizes methods for synthesizing Mannich derivatives, in addition to offering a survey of recent advancements in several fields’ applications of the Mannich reaction, such as biological applications, antimicrobial activity, anticancer activity, anti-inflammation and

New complexes of Al(III) such as [Al (Ura) (Phen) (OH2) Cl ] Cl. 2H2O, [Al(Ura)2(OA)(OH2)Cl].H2O and [Al(Ura)3Cl3]H2O type, where (Ura)=Uracil, (Phen)= 1,10-Phenanthroline monohydrate and (OA)= Oxalic acid dihydrate, were prepared. The elemental microanalysis, FT.IR, electronic spectra, and magnetic susceptibility as well as the conductivity measurements are characterized. For isolated three complexes for six coordinated of Al(III) are proposed with molecular formulas that depend on the nature of (Ura), (Phen) and (OA) present. The suggested molecular structure into all complexes for aluminum ion is octahedral geometries .The antibacterial efficacy was examined from metal salt (AlCl3), ligands and metal complexes into the pathogenic bacteri

With the aim of developing potential antimicrobials, a series of new 5-fluoroisatin derivatives incorporated with different secondary amines (piperidine, morpholine, pyrrolidine, dimethylamine, and diphenylamine) for monomer, and (piperazine) in case of dimer Mannich bases, separately in presence of formaldehyde to obtain Mannich bases of 5-fluoroisatin derivatives, which then each Mannich derivatives reacts with phenylhydrazine to form Schiff bases as final products. The resulting compounds were characterized by two spectroscopic analyses; (Fourier- transform infrared) FT-IR and proton nuclear magnetic resonance spectroscopy (¹H-NMR). In addition, the in vitro antibacterial and antifungal activities were tested against some human pathogen

Till now, isatin derivatives have received a lot of interest in organic and medicinal chemistry due to their significant biological and pharmacological activities. Schiff’s and Mannich bases of isatins are an effective group of heterocyclic derivatives that play a significant role in medicinal chemistry as antimicrobial agents. In light of these facts, new Schiff bases and Mannich bases of isatin were synthesized. The monomer Mannich bases; 3(a-e) have been synthesized by reacting isatin with different secondary amines, piperidine, morpholine, and pyrrolidine, dimethylamine, diphenylamine, separately, and formaldehyde, while the dimer (5) formed by using piperazine and formaldehyde which then react separately with Phenylhydrazine

       The present paper focuses on studying a rhetorical form often used in Spanish linguistic discourse .It also examines the study two sides (theoretical and practical), the concept of metaphor, the most important modern school that deals with this issue, the development of this technique and its relationship with other intellectual ideologies, and the role metaphor plays in interpreting the meaning of the linguistic discourse especially in conveying political message. The study allows the formulation and the creation of a conceptual picture for the purposes of metaphor in the linguistic discourse used in Spanish press. It investigates discursive models from the Spanish press,