The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

In this study, titanium dioxide (TiO₂) nanoparticles incorporated with cement were synthesis by a simple casting method as a function concentration of TiO₂ (0.2, 0.4, 0.8, 1, and 2 wt%). The prepared samples were characterized using the technique of Field Emission Scanning Electron Microscope (FESEM) and UV-Visible spectrophotometer, which was used to measure the adsorption spectra. The observed photocatalytic efficiency of TiO₂ nanoparticles (NP) incorporated with cement was investigated by decomposing the dye methyl blue (MB) solution under sunlight irradiation. According to the slope, the value of the k constant at the best sample is 0.8wt%, k=0.8265 min^-1. FESEM image of the TiO₂

Objective: The aim of this study is to evaluate anemia among lactating women and their children less than 2 years of
age.
Methodology: The study was done on (148) lactating mothers and their children under 2 years of age in the primary
health care center at AL-Salam Quarter/Baghdad from l/10/2009 to 15/10/2010.
Result: This study recommends that there is a significant relationship between anemic mothers and their children. The
study also revealed that there is (77.8%) from nursing mothers in the age groups (25-29) who suffered from anemia,
while (23.1%) for the age group (20-24) did not have anemia
Recommendation: We encourage the use of breast milk or iron-fortified infant formula only for any milk-based part
of

Highlights

Compaction of triticale grain with three moisture contents (8%, 12%, and 16% wet basis) was measured at five applied pressures (0, 7, 14, 34, and 55 kPa).

Here, we synthesized three new blended ligand complexes of chromium (III), iron (III), and lanthanum (III) ions with a Schiff base made from the condensation of [o-aminophenol and 2-hydroxyacetophenone in the presence of concentrated sulphoric acid (HL1)] as a primary ligand and o-nitroaniline (L2) as a secondary. The Schiff base and its dual ligand chelate were characterized using several spectroscopic studies, IR, 1HNMR, electronic and mass spectra, in addition to elemental analyses, molar conductivity measurements, and magnetic moments. The spectroscopic and analytical outcomes confirmed the formation of the chelates in a 1:1:1(L1: M: L2) ratio. Similarly, an octahedral structure became counseled for all chelates.

The plant occupied the largest area in the biosynthesis of silver nanoparticles, especially the medicinal plants, and it has shown great potential in biotechnology applications. In this study, green synthesis of silver nanoparticles from Moringa oleifera leaves extract and its antifungal and antitumor activities were investigated. The formation of silver nanoparticles was observed after 1 hour of preparation color changing. The ultraviolet and visible spectrum, Fourier transform infrared spectroscopy, X-ray diffraction, scanning electron microscopy, and transmission electron microscopy techniques were used to characterize synthesis particles. Ultraviolet and visible spectroscopy showed a silver surface plasmon resonance band at 434

In this manuscript divide into two parts the first experimental and the second theoretical. The experimental part of polyvinyl chloride (PVC) can be used with aluminum (30%). Nanomaterials are synthesized by a laser pulse melting solution by ethanol. The effect of laser on the structural, morphological, optical, and electrical properties of nanoparticles (PVC) was examined by UV spectroscopy, x-ray diffraction (XRD), electron microscopy (TEM). The theoretical part of the DFT can be used to approximate the generalized gradient of the Perdew, Burke, and Ernzerhof (PBE) / 6-31G (d) groups, which were created using additional Gaussian 09 software through Gaussian 5.08. To build PVC nanocrystal pure which chemical formula [(C2H3Cl)n] and build (

           Biosynthesis of nanoparticles has received considerable attention due to the growing need to develop environmentally benign nanoparticle synthesis processes that do not use toxic chemicals. Therefore, biosynthetic methods employing both biological agents such as bacteria and fungus or plant extracts have emerged as a simple and a viable alternative to chemical synthetic and physical method .It is well known that many microbes produce an organic material either intracellular or extracellular which is playing important role in the remediation of toxic metals through reduction of metal ions and acting as interesting Nano factories. As a result, in the present study Ag NPs were syn