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

The current study was designated to investigate the effect ofAllium sativumon some physiological and immunological parameters in rats. thirty adult rats were divided into three groups (10 rat for each). G1: served as healthy control, G2 :rats were treated with 150 mg\kg of Allium sativum, G3: treated with 300 mg\kg of Allium sativum. All treated animals were givenorally for 30 days. The aspartate , ) ALT ( alanine transaminase on some parameters were investigated such as garlic effects of total and differential counts of white blood , ) LDH ( lactate dehydrogenase ), AST ( transaminase cells(WBC) like Lymphocyte, Monocyte, Neutrophil, Basophil, Eosinophil,as

The anatomical study of the epidermis leaflet for seven species and variety wild belonging to the genus Medicago L. species are: M. constricta Dur., M. coronata L., M. intertexta L., M. intertexta.var. ciliaris L., M. laciniata L., M. lupulina L., M. minima L. and M. sativa L. were studied, The search included epidermis characters and stomatal complexes addition to venation system in leaflets. It is revealed through the study, epidermis leaflet type Amphistomatic (the stomata spread on the upper and lower surface) as well as the presence of three types of stomatal complexes namely: Anisocytic (the guard cells surrounded by three unequal cell size), Anomocytic (not differential from subsidiary cells in epidermis) and Anomotetracytic (four ce

Iridoid glycosides are a group of naturally occurring chemical compounds. They are a large family of compounds biosynthesized by plants, they often have pharmacological effects. The aim of this study is to isolate and identified iridoid glycoside in a newly studied, cultivated in Iraq named Gardenis jasminoides. The medicinal importance of iridoid glycoside, on one hand and absence of phytochemical investigation on leaves of Gardenia on the other hand, acquired this study its importance. Many compounds were isolated from leaves plant part one of these compounds was identified by different chemical analysis like: melting point (MP), thin layer chromatography (TLC), Fourier transforms infrared spectra (FTIR) and high performance l

يجترح الشاعر والت ويتمان انعطافة شعرية لعلاقة الانسان، جسدا وروحا، مع العالم. فهو يستقي الهامه في كتابته لمرثاته (عندما اينع الليلك اخيرا في فناء الدار) من مصادر جمالية واخرى سياسية. ولعل ابرزها تأثره بفكرة الروح الكوني كما جرى طرحها في سياق فلسفة التسامي الامريكية. يظهر ذلك جليا في قصائده التي تتخذ من تماهي روح الانسان مع الطبيعة موضوعة لها. ان فكرة الروح الكوني تلقي ههنا بظلالها على الرتب الانسانية التي

This study uses load factor and loss factor to determine the power losses of the electrical feeders. An approach is presented to calculate the power losses in the distribution system. The feeder’s technical data and daily operation recorded data are used to calculate and analyze power losses.

This paper presents more realistic method for calculating the power losses based on load and loss factors instead of the traditional methods of calculating the power losses that uses the RMS value of the load current which not consider the load varying with respect to the time. Eight 11kV feeders are taken as a case study for our work to calculate load factor, loss factor and power losses. Four of them (F40, F42, F43 and F

Comics is a visual art (Still and motion pictures) it seeks to provide a Training courses are a series of intensive important educational and complementary programs, based on previous foundation experiences. Create to development the participants in aspects of specialization according to the requirements of the educational system to continue developing the previous scienti􀂡c and practical experiences. Personally, or adopted by the trainee institution, where the trainee gets a professional skill certi􀂡cate that contributes to the development his work.Development and Continuous Education Center (DCEC) at the University of Baghdad (UoBaghdad) is a center dedicated to continuing education courses in which the participant is awarded a cert