The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

Multiple linear regressions are concerned with studying and analyzing the relationship between the dependent variable and a set of explanatory variables. From this relationship the values of variables are predicted. In this paper the multiple linear regression model and three covariates were studied in the presence of the problem of auto-correlation of errors when the random error distributed the distribution of exponential. Three methods were compared (general least squares, M robust, and Laplace robust method). We have employed the simulation studies and calculated the statistical standard mean squares error with sample sizes (15, 30, 60, 100). Further we applied the best method on the real experiment data representing the varieties of

The tests that measure special strength defined by speed contributes a great deal in evaluating the players' weaknesses and strengths so as to aid coaches judge their players according to scientific and objective measurements. The problem of the study lies in answering the following question : is there a test that measures legs' vertical strength defined by speed especially for youth basketball players? The aim of the research was to construct and standardize a test for measuring legs' vertical strength defined by speed in youth basketball. The subjects of the study were 74 youth basketball players from Baghdad. The researchers concluded that the test measures leg's vertical strength defined by speed for youth basketball players as well as

The current research aims to prepare a proposed Programmebased sensory integration theory for remediating some developmental learning disabilities among children, researchers prepared a Programme based on sensory integration through reviewing studies related to the research topic that can be practicedby some active teaching strategies (cooperative learning, peer learning, Role-playing, and educational stories). The Finalformat consists of(39) training sessions.

Semi-parametric models analysis is one of the most interesting subjects in recent studies due to give an efficient model estimation. The problem when the response variable has one of two values either 0 ( no response) or one – with response which is called the logistic regression model.

We compare two methods Bayesian and . Then the results were compared using MSe criteria.

A simulation had been used to study the empirical behavior for the Logistic model , with  different sample sizes and variances. The results using represent that the Bayesian method is better than the   at small samples sizes.

This research aims to removes dyes from waste water by adsorption using banana peels. The conduct experiment done by banana powder and banana gel to compare between them and find out which one is the most efficient in adsorption. Studying the effects different factors on adsorption material and calculate the best removal efficiency to get rid of the methylene blue dye (MB).

Cover crops (CC) improve soil quality, including soil microbial enzymatic activities and soil chemical parameters. Scientific studies conducted in research centers have shown positive effects of CC on soil enzymatic activities; however, studies conducted in farmer fields are lacking in the literature. The objective of this study was to quantify CC effects on soil microbial enzymatic activities (β-glucosidase, β-glucosaminidase, fluorescein diacetate hydrolase, and dehydrogenase) under a corn (Zea mays L.)–soybean (Glycine max (L.) Merr.) rotation. The study was conducted in 2016 and 2018 in Chariton County, Missouri, where CC were first established in 2012. All tested soil enzyme levels were significantly different between 2016 and 2018