Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes to creating new marketing and sales outlets, and to focus on conducting courses, workshops and scientific seminars for employees in developing the professional and applied aspect for cost accounting .
Delays and disruption are a common issue in both community and personal building programs The problem exists all throughout the world, but it is particularly prevalent in Iraq, where millions of dollars are squandered each time as a outcome. Delays and interruptions may have serious consequences not just for Iraq's construction plans, but also for the country's economic and social status. While numerous studies have been conducted to investigate the factors driving delays and disruption in Iraqi construction projects, slight consideration has been given to by what means project management implements and approaches have affected the occurrence of project delays and disruption. After analyzing the crucial reasons for delays and instability in
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The follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and
The research aims to identify the educational plan for the private and public kindergartens. The researchers selected a sample consisted of (59) female teachers for the private kindergartens and (150) female teachers for the public kindergartens in the city of Baghdad. As for the research tool, the two researchers designed a questionnaire to measure the educational plan for the private and public kindergartens. The results revealed that private kindergartens have educational plans that contribute considerably to classroom interaction, the public kindergartens lack for educational plans. In light of the findings of the research, the researchers recommend the following: the need to set up a unified educational plan for the priv
... Show MoreA new mathematical model describing the motion of manned maneuvering targets is presented. This model is simple to be implemented and closely represents the motion of maneuvering targets. The target maneuver or acceleration is correlated in time. Optimal Kalman filter is used as a tracking filter which results in effective tracker that prevents the loss of track or filter divergency that often occurs with conventional tracking filter when the target performs a moderate or heavy maneuver. Computer simulation studies show that the proposed tracker provides sufficient accuracy.
The purpose of this research is to analyze the relationship between the emotional intelligence and the leadership personality of the managers . the research was tested at the college of administration and economics – university of Baghdad through applying it on a sample of (67) members and units of the college. a questionnaire was used as a major tool for collecting data and information . for the purpose of researching to conclusion, the research aimed to test two main hypotheses related to the correlation coefficient and the effect correlation between the two main variable of the research, some statistical techniques such as (the mean, student deviation, percentages, correlation coefficient spearman, simple regression) were us
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<p>Daftardar Gejji and Hossein Jafari have proposed a new iterative method for solving many of the linear and nonlinear equations namely (DJM). This method proved already the effectiveness in solved many of the ordinary differential equations, partial differential equations and integral equations. The main aim from this paper is to propose the Daftardar-Jafari method (DJM) to solve the Duffing equations and to find the exact solution and numerical solutions. The proposed (DJM) is very effective and reliable, and the solution is obtained in the series form with easily computed components. The software used for the calculations in this study was MATHEMATICA<sup>®</sup> 9.0.</p>
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Praise be to God, Lord of the Worlds, and the best blessings and peace be upon our master Muhammad and all his family and companions, and those who follow them with goodness until the Day of Judgment. . And after:
God created man in the best manner, and subjugated the universe to him and favored him over the rest of creation when he gave him a mind to contemplate and know how to distinguish between the harmful and the beneficial, the bad and the good, in order to exploit him in achieving the meaning of worship, because it is the highest goal of his creation. God Almighty said (And I did not create the jinn and mankind. Except that they worship them.” [Al-Dhariyat: 56]
If knowing what is harmful from what is beneficial a
... Show MoreMany image processing and machine learning applications require sufficient image feature selection and representation. This can be achieved by imitating human ability to process visual information. One such ability is that human eyes are much more sensitive to changes in the intensity (luminance) than the color information. In this paper, we present how to exploit luminance information, organized in a pyramid structure, to transfer properties between two images. Two applications are presented to demonstrate the results of using luminance channel in the similarity metric of two images. These are image generation; where a target image is to be generated from a source one, and image colorization; where color information is to be browsed from o
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This article briefly analyzing contemporary works appeared in theater writer from Latin America, which comes within the theme of "power." Latin American Literature, such as two-way extremely clear: the vanguard of social and attention, have arrived at certain moments to some extent be regarded as a two-way rival. That desire to participate in the revolution of expression and artistic significance, has appeared evident in the literature of Latin America in the late nineteenth century and ended in the third decade of the twentieth century. The writers that stage would prefer not to serve the objectives of the revolution of Arts own but the objectives of social and political revolution that stimulate the world. These acts were issued
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