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Using Information Technology in Analyzing Cost Elements Variances Aproposed Model
Get PDF???? ????? ???? ????? ?????? ????????? ?? ????? ?????? ???????? ????? ???????? ??????? ?? ???????? ?????? ?? ???????? ?? ???? ????? ?????? ????? ?????? ?????? ?????? ?????? ???????? ????? ???????? ????????? ??? ????? ????? ????? ????? ?????? ?????? ???????? ?? ???? ??? ?????? ????? ??????? ?????? ????????? ?? ????? ???????? ????? ???????? ??????? ?? ?????????? ???? ????? ??? ??? ?? ??????????? ????? : ???? ????? ????????? ?? ????? ??? ????? ???????? ???? ????????? ??????? ?? ???? ???????? ? ?? ?? ??? ???? ????? ?????? ???????? ? ????? ??? ?? ???? ????? ???? ????? ???? ???????? ??????? ?? ??? ?? ?? ??????? ?????? ???????? ??????? ?? ????? ?????????? ?????The research aims to demonstrate the importance of information technology in identifying and analyzing variances of actual cost elements from the planned costs in the budget by designing a proposed model for preparing a budget and identifying and analyzing variances of cost elements based on Excel programs. The research adopted the descriptive analytical approach by presenting and analyzing how information technology is used in analyzing variances of actual cost elements from the standard. The research reached a number of conclusions, the most important of which are: Information technology contributes to enhancing the role of the cost accountant according to modern trends in the field of costs, as it is no longer just recording and analyzing costs, but rather its role must be extended and expanded to include tracking actual costs in light of what has been determined in advance, and reporting to management on the reasons for the differences between them.
Webometric Analysis of Master’s Theses in Information and Knowledge Technologies at the University of Mosul (2012–2023): An Analytical Study
Get PDF ???? ??? ??????? ??? ????? ??????????? ??????????? ????????? ?? ??? ???????? ?? ????? ????????? ?? ???? ????????? ??????? ??????? ??????? ????? (31) ????? ??????? ???? ?????? ??????? ???????? ?????? ?????? ?? ??? ??????? ?????? ??????? ??????? ????????? ?????? ???????? ?????? ???????? ?????? ??????? ????????? ??????? ????????? ???? ?????? ????? ???????? ?? ???????? ?? ??????? ???????????. ??????? ??????? ?????? ???????? ????? ????? ??????? ?????? ?????? ?????? ?????? ???? ??????? ?? ????? ????????? ??????? ?? ??? ????????? ??????? ??????? ?????? ??????? ???????? (2012-2023)? ??? ????? ??????? ??? ?????? ?? ??????? ?????? ??? ??? ?????? ?????? ?????????? ???????? ?? ?? ????? ????????? ??????? ?? ??? ???????? ????? ????????? ??????? ??????? ????? (2012- 2023) (1484) ??????? ???????? ???? ???? ?????? ?????? ?????? ???? ???? (1034) ??????? ???? ????? ???? ???? ??? ??????????? ???????? ?????? ?????? ?????????? ??????? (450) ??????? ?????? ???? ???????? ????? ????? ????? ??????? ???? ??? ???????? ??? ????? ?? ????? ????? ??? ????? ????? ?????????? ?? ??????? ??????????? ???????? ??? ?? ??? ????? ???????? ??????????? ?????? ???????? ????????? ?????? ???? ???????.This study aims to analyze the electronic citations utilized by researchers in 31 master’s theses in the field of information and knowledge technologies to determine the structural characteristics of intellectual output. It focuses on qualitative, linguistic, temporal, and subject distribution, as well as identifying the most cited journals and websites in both Arabic and foreign languages relied upon by researchers. The study employs statistical and content analysis methods to examine and analyze the intellectual output referenced in the master’s theses completed in the Department of Information and Knowledge Technologies during the period 2012–2023.The findings reveal that the total number of electronic citations in the analyzed theses was 1,484, with Arabic intellectual output being more prevalent, comprising 1,034 citations, compared to 450 citations for foreign electronic sources. Among the key recommendations is the necessity of organizing training courses and workshops for researchers prior to the research phase. These sessions should focus on effective search strategies and utilization of electronic resources, including reliable databases and websites, to enhance the quality of research
Conductivity Measurements, Thermodynamic Calculations and Theoretical Calculations of N-(2-chlorobenzylidene)-4-picolylamine in Different Solvents and Temperatures.
Get PDFThe Electrical conductivity of N-(2-ChloroBenzylidene)-4-picolylamine was benchmarked in different solvents including water & methanol at temperature range of (293-313K) at 5K intervals, and in (Methanol-Water) mixture at 298K in different percentage (10%, 20%, 30%, 40% and 50%). Then plotting the relation between equivalent conductivity (?) and square root of molar conc. (?Conc.). By using Kohlrausch equation the plot shows that the Schiff base compound act as weak electrolyte, i.e., weak association in water, methanol and (Methanol-Water) mixture. Then applying (Lee-Wheaton) equation for symmetrical electrolyte (1:1) to calculate different thermodynamic parameters including: Association constant (KA), equivalent conductivity at infinite dilution (??), main distance between ions (R), and Standard deviation (??). The values of (?H, ?H, ?S) were measured utilizing (Van’t-Hoff) equation. The final step including theoretical calculations to optimize the molecular energy of the compound and measuring different parameters in gas phase, water and methanol using (AM1, PM3) and DFT/B3LYP/6-31G
Thermodynamic study of (pantothenic acid) in different solvents and temperatures: Treatment by theoretical study
Get PDFVitamin B5 (pantothenic acid) was studied thermodynamically by calculating its conductivity parameters, like association constant Ka, equivalent conductance at infinite dilution ??, ionic conductivity, and the main distance between ions in solution (R) at best-fit values of (??). The values of Ka, ??, and R measurement of equivalent conductivities in different solvents; water, and methanol to varying temperatures between (293 to 313)K, and in mixtures of methanol with water at percentages (10 %, 20%, 30%, 40% and, 50%) of methanol at 310K. The experimental data were treated by the Lee-Wheaton conductivity equation of symmetrical electrolytes (1:1), were found be different from one solvent to another depending on the molecular interactions in the solution, and their physical parameters (viscosity & Dielectric constant) for each solvents. Finally, thermodynamic quantities for the ion association reaction (?G, ?H and ?S) have been studied. Density functional theory DFT calculations, (B3LYP/6-31g(d,p)) were employed to analyze vitamin B5 in the gas phase and diverse solvents. Three different continuity methods, namely AM1, PM3, and HF, were utilized, followed by DFT. The final method was applied to explore the effects on its characteristics
Biological and chemical control of Fusarium graminearum contaminating barley seeds under green house conditions
Get PDFThis study evaluated the antagonistic activity of fungal biocontrol agent Trichoderma viride UPM 29 in preventing the growth of pathogenic fungus Fusarium graminearum isolated from barley seeds stored in Nineveh seed production companies. The greenhouse results showed that samples of barley seeds of the Mosul Aswad 1 were planted in treated soil with the biological resistance Trichoderma viride UPM 29 alone, showed high germination rates, reaching 96.66%, followed by the treatment with the chemical pesticide Raxil 2%, which reached 90%. It also showed a significant increase in the rate of plant height, the fresh and dry weight of the shoot and root systems, the length of the root system, the number of tillers, and productivity characters such as the individual and biological weight of plant and the weight of a thousand seeds.While treatment with the pathogenic fungus Fusarium graminearum caused a significant decrease in the percentage of seed germination, plant height rate, and characteristics of the vegetative and root systems, such as fresh and dry weight and the number of tillers per plant, thus negatively affecting productivity. However, adding the chemical pesticide Raxil at a rate of 2% and the bio resistance agent led to a decrease in the negative effect for treatment with pathogenic fungi and for all mentioned vegetative, root and production characters
Synbiotic Effects of Agaricus bisporus Fungus on Lactobacillus Acidophilus Growth and the Properties of Yielded Yogurt
Get PDFThe production of functional foods has increased in recent decades due to their health benefits. The yogurt represents most popular functional food from ancient times until the present. This study was conducted to evaluate the synbiotic effects of Agraicus bisporus fungi dried powder on Lactobacillus acidophilus growth rate and viability and physiochemical yogurt properties after storage periods (0-7-14-21-28 days) at 6 Cº. The study showed an increase in total proteins, ash, fat, and titratable acidity of fortified yogurt the highest values were obtained in treatment Lb4 after 28 storage days (5.35%,0.71%,3.66%,1.72g respectively) The titratable acidity increased as a result of the addition of dried powder of fungi, while the moisture, carbohydrate, and pH were reduced with progress of storage time, the lowest value of moisture and pH obtained after 28 days in Lb4 (84.29%,3.51 respectively). The study also showed Lb. acidophilus count is dependent on the additive amount and total acidity, the highest count number obtained in treatment Lb4 after 21 days of storage was (177x 109 cfu/gr). while the highest viable count obtained after 28 days of storage in treatment Lb3 was (165x 109 cfu/gr). The rheological properties of yogurt were also affected by the additives, with a notable development in the hardness and retreat in whey separation, the highest value of hardness obtained in treatment Lb4 after 28 storage days was (111.1 g)
Natural Cholinesterase activity in some local animals: Review
Get PDFOrganophosphorus are among the common causes of poisoning when used as a pesticide due to its easy access to local markets and its cheap price. Because of their wide and rapid effect, citizens purchase them. The instructions for use are not adhered to due to the lack of awareness among the user, which causes the surrounding environment of animals and birds to be exposed to poisoning with these insecticides through contact or contamination of their food and water, causing the inhibition of the activity of cholinesterase, which is one of the important enzymes in the body of living organisms (ChE) and is irreversible, causing the neurotransmitter acetylcholine to accumulate in the nerve endings and sites of muscle attachment to the nerves, causing signs of poisoning, which are muscarinic and nicotinic signs, In addition to affecting the central nervous system. The current study aims to present the normal values of the cholinesterase enzyme in some field animals, the activity of which was measured by a simple electrometric method to measure blood samples (Plasma and RBC) in the animals. It cited literature related to the normal activities of the choline enzyme in a number of animals, which includes (Cows, sheep, buffalo, goats, dogs and cats, The cholinesterase enzyme (ChE) activity was measured by electrometric method. The electrometric method was effective, Simple, accurate and reproducible to detect exposure of animals in the natural environment to organophosphate or carbamate pesticides as an indicator of environmental pollution
Single Phase Auto-Reclosing Relay of Three-Phase Transmission Line with IoT and SCADA
Get PDFIn this paper, the Auto-Reclosing Relay (ARR) was designed and implemented with monitoring on the Internet of Things (IoT) and local SCADA systems. This system detects the faulty phase depending on the values of the angles of the actual impedances (postive sequence). The hardware of this system includes three PZEM-004T modules that are used to measure the electrical power parameters and the ESP8266 is employed to gather data from detectors and send it via the web to the Blynk server and to local SCADA via USB cable. The local SCADA system of the power line is used to monitor and control in HMI which is programmed by using the C# language.This paper gives a complete description of the compact system (ARR, SCADA and IoT),which works in an acurate and successful mechanism
Review of Pool Boiling Enhancement Techniques
Get PDFMany industrial applications recently are utilizing from the pool boiling to treat heat, including power plants, cooling and refrigeration applications, and electronics cooling applications like data centers. The high efficiency of pool boiling is becoming very important to improve and develop systems performance and to lessen the fuel and energy loss or consumption. This literature review gathers the existing knowledge as possible on the pool boiling enhancement techniques. Paying attention on the challenges and development associated with these techniques. The examination involves studying basic principles of pool boiling focusing on factors like heat transfer rate and the technical specifications for surface and fluids. Then, it goes deeper reviewing the methods of enhancement, including surface treatment methods, surface modification and liquid physical properties. The goal of this review is to propose as a valuable resource for researchers, engineers, and students seeking a comprehensive understanding of the current state of pool boiling enhancement techniques. By strengthen diverse research findings and identifying gaps in knowledge, this review contributes to the ongoing pursuit of more efficient and sustainable heat transfer solutions for diverse industrial applications.The abstract needs to summarize the content of the paper
EEG-Based Smart Control System for Managing Multiple Living Room Devices via Eye Blinking
Get PDFIn recent years, technology utilizing electroencephalography (EEG) for the control of electrical devices has advanced significantly. Today, anyone may monitor their own brain patterns and waves outside of clinics and medical laboratories. Moreover, in addition to evaluating brain signals, these signals may be utilized to operate daily electronic devices, also referred to as the brain-computer interface (BCI). The suggested system can effectively aid older persons and others with disabilities who experience speech and mobility suffering, enabling them to remain at home safely and comfortably. Ten participants between the ages of 25 and 45 participated in the study. The EEG headset used has a sensor that senses human attention, meditation, and eye-blinking. This paper presents an EEG-based home automation system that uses eye blink detection to control multiple living room devices, achieving an accuracy between 86.21% and 92.86%. These findings enhance the brain-computer interface and also highlight the potential for improving its immobility