The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

In this paper, a simulation of the electrical performance for Pentacene-based top-contact bottom-gate (TCBG) Organic Field-Effect Transistors (OFET) model with Polymethyl methacrylate (PMMA) and silicon nitride (Si3N4) as gate dielectrics was studied. The effects of gate dielectrics thickness on the device performance were investigated. The thickness of the two gate dielectric materials was in the range of 100-200nm to maintain a large current density and stable performance. MATLAB simulation demonstrated for model simulation results in terms of output and transfer characteristics for drain current and the transconductance. The layer thickness of 200nm may result in gate leakage current points to the requirement of optimizing the t

Background: Red clover oil (Trifolium pratense) has isoflavones bunches which have estrogen-like exercises and may establish an option in contrast to hormone substitution treatment. The present study investigated the impact of Red clover oil on bone healing in rats by histomorphometric study. Materials and Methods: Intra bony defect was performed in right femur of thirty six healthy male albino rats. Then these rats were randomly divided into three groups (12 rats each): one control and 2 experimental groups. For control, the bony defect was left for normal healing; for the experimental (S) group, the defect was treated with hemostatic absorbable gelatin sponge; and for experimental (RS) group, the bony defect was treated with 0.2 ml red

This research involves study effect of chloride ions in concentration range (0.01 – 0.50 mol.dm^-3) on the corrosion behavior of Al-Zn alloy in basic media of 1x10^-3 mol.dm^-3 NaOH at pH=11 and four different temperatures in the range (298-313 K). Cathodic and anodic Tafel slopes (b_c &b_a) and transfer coefficients (α_c & α_a) were calculated and the results interprets according to the variation of the rate – determining steps. The results also indicate that the chloride ions are bonded chemically in the interface as an initial step of formation of different mixed oxohydroxy – and chloro complexes. Polarization resistance (R_p) is calculates

Abstract 

In the present study, composites were prepared by Hand lay-up molding. The composites constituents were epoxy resin as a matrix, 6% volume fractions of glass fibers (G.F) as reinforcement and 3%, 6% volume fractions of preparation natural material (Rice Husk Ash, Carrot Powder, and Sawdust) as filler. Studied the erosion wear behavior and coating by natural wastes (Rice Husk Ash) with epoxy resin after erosion. The results showed the non – reinforced epoxy have lower resistance erosion than natural based material composites and the specimen (Epoxy+6%glass fiber+6%RHA) has higher resistance erosion than composites reinforced with carrot powder and sawdust  at 30cm , angle 60

The types of traditional houses vary from region to region according to physical and non-physical circumstances, and Sulaymaniyah city is characterized by a type of traditional houses that differ significantly from those in most cities and regions neighboring are always different from the general pattern that is prevalent in the region and the Muslim world.

The aim of this research is to study the cause of this difference or distinction in the traditional houses in Sulaimaniyah city, by comparing the most common models in these houses and comparing them with the general models of village houses that originally existed in the region to relaize the convergence and contrast between them. The research was based on a co

The current study shows the cytotoxicity effect of the Crassula ovata n-hexane extract on esophagus can¬cer. C. ovata is a perennial succulent plant belonging to the Crassulaceae family. In Africa, the leaves were used medicinally to cure epilepsy and diarrhoea by boiling them in milk. The hexane fraction, which is obtained through the maceration method, demonstrates the presence of many compounds that have an anticancer effect, which are ob¬tained by gas chromatography - mass spectroscopy. The phytosterol compound was isolated by a preparative thin layer chromato¬graph and was identified by liquid chromatography - mass spectroscopy. The hexane fraction was found to possess a strong anticancer effect against esophagus cancer. The

GH and IGF-2 were examined histologically in the present study on adult hens to learn more about the organs’ responses to GH and IGF-2. Cardiac protein synthesis is stimulated by GH and IGF-2, according to microscopic examination. The recent research found a considerable amount of adipose tissue in the cardiac muscle bundles, which is linked to the metabolic process. In addition, GH and IGF-2 were shown to promote protein synthesis and mitosis in liver and gizzard tissues, according to the research. In addition, the apoptosis, regeneration, and secretory activity of gizzard glands are increased by the aforementioned hormones.

The surface finish of the machining part is the mostly important characteristics of products quality and its indispensable customers’ requirement. Taguchi robust parameters designs for optimizing for surface finish in turning of 7025 AL-Alloy using carbide cutting tool has been utilized in this paper. Three machining variables namely; the machining speeds (1600, 1900, and 2200) rpm, depth of cut (0.25, 0.50, 0.75) mm and the feed rates (0.12, 0.18, 0.24) mm/min utilized in the experiments. The other variables were considered as constants. The mean surface finish was utilized as a measuring of surface quality. The results clarified that increasing the speeds reduce the surface roughness, while it rises with increasing the depths and fee