The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future projects. For the project and its implementation will contribute to the improvement of its preparation), and has been applied research in the laboratory opening, one of the laboratories of the General Company for Sufism industry. The researcher reached a number of conclusions, the most important of which is that the investment projects prepared by the company were not evaluated later after the implementation of the project and the company's lack of commitment to the model prepared by the Ministry of Planning to prepare investment projects, In the light of the conclusions, the researcher recommends the need to evaluate the investment projects after the investment budgeting and implementation of the project for the evaluation of the importance of avoiding future errors and improve budgeting, as well as on the company following the form prepared by the Ministry of planning for its role in rationalizing investment projects.
Abstract
Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen
... Show More- coli K12 and B. subtilis 168 were investigated for their cadmium and mercury tolerance abilities. They were developed by UV mutagenesis technique to increase their tolerances either to cadmium or mercury, and their names then were designated depend on the name and concentration of metals. E. coli K12 Cd3R exhibited bioremediation amount of 6.5 mg Cd/g dry biomass cell. At the same time, its wild-type (E. coli K12 Cd3) was able to remove 5.2 mg Cd/g dry biomass cell in treatment of 17 mg Cd /L within 72 hours of incubation at 37 °C (pH=7) in vitro assays. The results show that E.coli K12 Hg 20 was able to remove 0.050 µg Hg/g dry biomass cell
Oxazine and quinazoline has a very important in organic chemistry especially in hetero cyclic fields. this research consist the preparation of 4H,4'H-2,2'-bibenzo[d][1,3]oxazine-4,4'-dione compound (1) from di acid chloride with 2-aminobenzoic acid in pyridine as solvent to give compound (2) 3,3'-diamino-2,2'- biquinazoline-4,4'(3H,3'H)-dione .compound 2 include free amino group .this compound was reacted with maleic and phthalic anhydride for synthesized of cyclic imide compounds (3,4).another reaction for compound 2 with some substituted aromatic aldehyde for prepared of some novel Schiff bases (5-9) contains quinazoline ring. compound 1 was treated with sulfathiazole and sulfadiazine for synthesized of sulfa compounds contains sulf
... Show MoreBreast mass is by far the most important clinical problem that concerns the breast today. This study was carried out to evaluate diode laser as a cutting tool in breast mass excision and as a hemostatic tool for coagulation during surgery. Using 810 nm diode laser with optical fiber 600μm in diameter of conical tip, udder (cow's breast) tissue, and three female patients (mean age of 35.5 y with clinically palpable breast mass) had been used in this study. The patients were followed up regularly postoperatively. In preliminary work on udder tissue, the power needed for cutting and excision was 15W (power density= 5.3 kW/cm2). The time consumed for excision of a piece of udder tissue, 40×10×3 mm in dimensions was 5 min. The depth range
... Show MoreKE Sharquie, AA Noaimi, AA Al-Jobori, Journal of Cosmetics, Dermatological Sciences and Applications, 2012 - Cited by 1
Oral jelly is a semisolid preparation that could resolve problem associated withdosage form’s swallowing, especially in pediatric and elderly ones. This work aimedto prepare oral flurbiprofen (FBP) jelly to improve patient compliance. Heating andcongealing method was used to prepare FBP jelly using three different polymers (pectin,sodium carboxymethyl cellulose, and hydroxypropyl methylcellulose). The effect ofdifferent concentrations of pectin and sucrose on jelly properties was studied. Theresults revealed that both pectin and sodium carboxymethyl cellulose polymers gaveacceptable jelly appearance and consistency. It was also observed that the increase ofpectin or sucrose concentration had a significant impact on jelly viscosity. All pe
... Show MoreIn the present paper a low cost mechanical vibration shaker of rotating unbalanced type with uniaxial shaking table was designed and constructed in an attempt to provide opportunities for experimental testing and application of vibration in experimental modal analysis, stress relief of weldments, effect of vibration on heat transfer and seismic testing of civil engineering structures. Also, it provides unexpressive solution to enhance the knowledge and technical skills of students in mechanical vibration laboratory. The shaker consists of a five main parts shaker frame, shaker table, flexible support, drive motor, and eccentricity mechanism. The experimental results show that the amplitude of the shaker is increased with increasing the f
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The present investigation deals with experimental study of three-phase direct-contact heat exchanger, for water-Freon R11 system, where water is the continuous phase (liquid) and Freon R11 (liquid-gas) is the dispersed phase. The test section consisted of a cylindrical Perspex column with inner diameter 8cm and 1.2m long, in which, water was to be confined. Liquid Freon R11 drops were injected into the hot water filled column, through a special design of distributors at the bottom of the column. The liquid Freon R11 drops rose on their way up and evaporated into two-phase bubbles at atmospheric pressure. The study was devoted to express the effect of process variables such as c
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