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 govern

 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

Hydroponics is the cultivation of plants by utilizing water without using soil which emphasizes the fulfillment of the nutritional needs of plants. This research has introduced smart hydroponic system that enables regular monitoring of every aspect to maintain the pH values, water, temperature, and soil. Nevertheless, there is a lack of knowledge that can systematically represent the current research. The proposed study suggests a systematic literature review of smart hydroponics system to overcome this limitation. This systematic literature review will assist practitioners draw on existing literature and propose new solutions based on available knowledge in the smart hydroponic system. The outcomes of this paper can assist future r

PV connected systems are worldwide installed because it allows consumer to reduce energy consumption from the electricity grid. This paper presents the results obtained from monitoring a 1.1 kWp. The system was monitored for nine months and all the electricity generated was fed to the fifth floor for physics and renewable energy building   220 V, 50 Hz. Monthly, and daily performance parameters of the PV system are evaluated which include: average generated of system Ah per day, average system efficiency, solar irradiation around these months. The average generated kWh per day was 8 kWh/day, the average solar irradiation per day was 5.6 kWh/m²/day, the average inverter efficiency was 95%, the average modules efficien

This research presents a model for surveying networks configuration which is designed and called a Computerized Integrated System for Triangulation Network Modeling (CISTNM). It focuses on the strength of figure as a concept then on estimating the relative error (RE) for the computed side (base line) triangulation element. The CISTNM can compute the maximum elevations of the highest
obstacles of the line of sight, the observational signal tower height, the contribution of each triangulation station with their intervisibility test and analysis. The model is characterized by the flexibility to select either a single figure or a combined figures network option. Each option includes three other implicit options such as: triangles, quadri

This paper examines the impact of flexural strengthening on the percentage of damaged strands in internally unbonded tendons in partially prestressed concrete beams (0, 14.28%, and 28.57%) and the recovering conditions using CFRP composite longitudinal laminates at the soffit, and end anchorage U-wrap sheets to restore the original flexural capacity and mitigate the delamination of the soffit of longitudinal Carbon Fiber Reinforced Polymer (CFRP) laminates. The composition of the laminates and anchors affected the stress of the CFRP, the failure mode, and thus the behavior of the beam. The experimental results revealed that the usage of CFRP laminates has a considerable impact on strand strain, particularly when anchors are employed

This work aimed to study the effect of laser surface treatment on the mechanical characteristics and corrosion behaviour of grey cast iron type A159. Many technical applications used conventional surface treatment, but laser surface hardening has recently been used to enhance the surface properties of many alloys. The mechanical characteristics, including microstructure, microhardness, and wear resistance of A159 grey cast iron, were studied, in addition to corrosion behaviour. The experimental laser parameters in this work were 0.9, 1.2, and 1.5 KW power with continuous wave carbon dioxide lasers with scanning speeds of 10 and 12 mm/s were used. The results found that phase-transitional alterations in microstructure were influenced by lase

In a hybrid cooling solar thermal systems , a solar collector is used to convert solar energy into heat energy in order to super heat the refrigerant leaving the compressor, and this process helps in the transformation of refrigerant state from gaseous state to the liquid state in upper two-thirds of the condenser instead of the lower two-thirds such as in the traditional air-conditioning systems and this will reduce the energy needed to run the process of cooling .In this research two systems with a capacity of 2 tons each were used, a hybrid air-conditioning system with an evacuated tubes solar collector and a traditional air-conditioning system . The refrigerant of each type was R22.The comparison was in the amou

In this paper, a new form of 2D-plane curves is produced and graphically studied. The name of my daughter "Noor" has been given to this curve; therefore, Noor term describes this curve whenever it is used in this paper. This curve is a form of these opened curves as it extends in the infinity along both sides from the origin point. The curve is designed by a circle/ ellipse which are drawing curvatures that tangent at the origin point, where its circumference is passed through the (0,2a). By sharing two vertical lined points of both the circle diameter and the major axis of the ellipse, the parametric equation is derived. In this paper, a set of various cases of Noor curve are graphically studied by two curvature cases;

Abstract

This study aims to identify the degree to which the first cycle teachers use different feedback patterns in the e-learning system in addition to the differences in the degree of use according to specialization, teaching experience, and in-service training in the field of classroom assessment, as well as the interaction between them. The study sample consisted of (350) female teachers of the first cycle in government schools in Muscat Governorate for the academic year 2020/2021. The study used a questionnaire that contained four different patterns of feedback, which are reinforcement, informative, corrective, and interpretive feedback. The psychometric properties of the que