Preferred Language
Articles
/
jeasiq-1224
Impact of budget on the basis of activities in the implementation of competitive strategiesApplied Study in the General Company for Electrical Industries - Tammuz Laboratory
...Show More Authors

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the managerial accounting which based on some principles and assumptions to remove the non added value activities and support the added value activities.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Feb 19 2021
Journal Name
Journal Of Pure And Applied Microbiology
Biological Control of Phytopathogenic Fungi by Kluyveromyces marxianus and Torulaspora delbrueckii Isolated from Iraqi Date Vinegar
...Show More Authors

Yeasts are distributed in all environments and have been reported as potential biocontrol agents against various phytopathogenic fungi. To investigate their enzymatic and biological activities, 32 yeasts were isolated from 15 date vinegar samples. Evaluation of the antagonistic activities of isolated yeasts against the plant pathogens Fusarium oxysporium, Sclerotinia sclerotiorum, and Macrophomina phaseolina indicated that there are two yeasts had the highest inhibitory effect against plant pathogens, these yeasts identified as Kluyveromyces marxianus and Torulaspora delbrueckii using traditional and molecular methods. These yeast isolates were tested for fungal cell wall degrading enzymes (in vitro), and results indicated that the

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Mon Apr 01 2024
Journal Name
South African Journal Of Chemical Engineering
Removal of COD from petroleum refinery wastewater by adsorption using activated carbon derived from avocado plant
...Show More Authors

View Publication
Scopus (19)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization and Antimicrobial Evaluation of New Azo Compounds Derived from Sulfonamides and Isatin Schiff Base
...Show More Authors

The present study deals with the synthesis of four different azo-azomethine derivatives; this is done by two steps; the first step is diazotization of sulfonamides (sulfanilamide, sulfacetamide, sulfamethoxazole, and sulfadiazine) separately, followed by the second step; the coupling reaction of diazotized compounds with isatin bis-Schiff base named 3-((4-nitrobenzylidene) hydrazono)indolin-2-one. The later one (bis-Schiff base) was synthesized by the reaction of 3-hydrazono-indolin-2-one with p-nitrobenzaldehyde. The chemical structures of newly synthesized compounds were approved on the basis of their FTIR, 1H-NMR, and CHNS elemental analysis data results. The synthesized azo compounds were tested in vitro for their antimicrobial potentia

... Show More
Scopus (22)
Scopus
Publication Date
Sat Dec 20 2025
Journal Name
Bulletin Of The Iraq Natural History Museum
DNA BARCODING OF NORTH AFRICAN CATFISH CLARIAS GARIEPINUS (BURCHELL, 1822) (SILURIFORMES, CLARIIDAE) FROM TIGRIS RIVER, IRAQ
...Show More Authors

The conservation for biodiversity in Iraqi freshwater environments is important to protecting native species from the environmental impacts of alien species. Clarias gariepinus (Burchell, 1822) (Siluriformes, Clariidae) has been recognized as an alien species in Iraqi water bodies. This study aims to use molecular DNA to identify this catfish and trace its origins using. The DNA sequences of C. gariepinus were done using the mitochondrial DNA cytochrome c oxidase subunit 1 (COI) gene, and a specific primer set. The polymerase chain reaction (PCR) amplification was used to align the COI gene as a barcoding marker. After analysis, the sequences were compared with sequences in the National Center for Biology Information (NCBI) database

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Oct 03 2024
Journal Name
Applied Organometallic Chemistry
Synthesis, Characterization, Molecular Docking, Cytotoxicity, and Antimicrobial Activity of Schiff Base Ligand and Its Metal Complexes
...Show More Authors
ABSTRACT<p>A Schiff base ligand (L) was synthesized via condensation of <italic>N</italic>‐(1‐naphthyl)ethylenediamine dihydrochloride with phthalaldehyde. The ligand was characterized by FT‐IR, UV–Vis, <sup>1</sup>H NMR, mass spectrometry, and elemental analysis (C, H, N). Five metal complexes (Co(II), Ni(II), Cu(II), Zn(II), and Cd(II)) were prepared with the ligand in a 1:1 (M:L) ratio using an aqueous ethanol solution. The complexes were characterized by FT‐IR, UV–Vis, mass spectrometry, and elemental analysis (C, H, N). Additionally, <sup>1</sup>H NMR spectroscopy was employed for Cd(II) complex. Antimicrobial activity of the ligand and its metal complexes against </p> ... Show More
Scopus (11)
Crossref (11)
Scopus Crossref
Publication Date
Mon Jul 28 2025
Journal Name
Structural Concrete
Behavior of axially loaded concrete composite columns encased with <scp>GFRP</scp> and steel I‐sections
...Show More Authors
Abstract<p>The aim of this investigation is to evaluate the experimental and numerical effectiveness of a new kind of composite column by using Glass Fiber‐Reinforced Polymer (GFRP) I‐section as well as steel I‐section in comparison to the typical reinforced concrete one. The experimental part included testing six composite columns categorized into two groups according to the slenderness ratio and tested under concentric axial load. Each group contains three specimens with the same dimensions and length, while different cross‐section configurations were used. Columns with reinforced concrete cross‐section (reference column), encased GFRP I‐section, and encased steel I‐section were adopted in each </p> ... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Water Process Engineering
Immobilization of cobalt ions using hierarchically porous 4A zeolite-based carbon composites: Ion-exchange and solidification
...Show More Authors

View Publication
Scopus (65)
Crossref (56)
Scopus Clarivate Crossref
Publication Date
Wed Jan 26 2022
Journal Name
Nanomaterials
Improved Melting of Latent Heat Storage Using Fin Arrays with Non-Uniform Dimensions and Distinct Patterns
...Show More Authors

Employing phase-change materials (PCM) is considered a very efficient and cost-effective option for addressing the mismatch between the energy supply and the demand. The high storage density, little temperature degradation, and ease of material processing register the PCM as a key candidate for the thermal energy storage system. However, the sluggish response rates during their melting and solidification processes limit their applications and consequently require the inclusion of heat transfer enhancers. This research aims to investigate the potential enhancement of circular fins on intensifying the PCM thermal response in a vertical triple-tube casing. Fin arrays of non-uniform dimensions and distinct distribution patterns were des

... Show More
View Publication
Scopus (57)
Crossref (59)
Scopus Clarivate Crossref
Publication Date
Sun Dec 25 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Epicatechin product of Camellia sinensis leaves detection by thin layer chromatography and high performance liquid chromatography
...Show More Authors

The current study performed in order to detect and quantify epicatechin in two tea samples of Camellia sinensis (black and green tea) by thin layer chromatography (TLC) and high performance liquid chromatography (HPLC). Extraction of epicatechin from black and green tea was done by using two different methods: maceration (cold extraction method) and decoction (hot extraction method). Qualitative and quantitative determinations of epicatechin in two tea samples were investigated. Epicatechin identification was made by utilizing preliminary chemical tests and TLC. This identification was also boosted by HPLC and then quantified epicatechin in all ethyl acetate fractions of two tea samples. This research revealed the existence of epica

... Show More
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Thu Jul 04 2019
Journal Name
International Journal Of Automotive And Mechanical Engineering
Nonlinear Buckling Analysis of Steel Cylindrical Shell with Elliptical Cut-out Subjected to Longitudinal Compressive Load
...Show More Authors

The current paper investigates the effect of cut-out design parameters on load-bearing capacity and buckling behaviour of steel cylindrical shell using a nonlinear finite element analysis in modelling cylinder buckling under longitudinal compressive load. The effect of four geometry design parameters: shell diameter to thickness ratio, cut-out location, orientation, and size were investigated in this study. To enhance the prediction of buckling behaviour, both geometrical and material nonlinearities were considered. An ANSYS APDL code was written and tested by verifying its validity through comparison with former buckling study. The results showed that changing the cut-out location from mid-height of the cylindrical shell towards a

... Show More
View Publication
Scopus (3)
Crossref (2)
Scopus Crossref