The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

Non-orthogonal Multiple Access (NOMA) is a multiple-access technique allowing multiusers to share the same communication resources, increasing spectral efficiency and throughput. NOMA has been shown to provide significant performance gains over orthogonal multiple access (OMA) regarding spectral efficiency and throughput. In this paper, two scenarios of NOMA are analyzed and simulated, involving two users and multiple users (four users) to evaluate NOMA's performance. The simulated results indicate that the achievable sum rate for the two users’ scenarios is 16.7 (bps/Hz), while for the multi-users scenario is 20.69 (bps/Hz) at transmitted power of 25 dBm. The BER for two users’ scenarios is 0.004202 and 0.001564 for

An experimental work has been conducted on wall attachment fluidics amplifiers, one of them to study the effect of output pressure or load on the amplifier performance. The output load has been simulated as a piston connected to the device output and the piston can be loaded accordingly. The results shows that the output volume flow rate increases as the supply pressure increases under different load and the output pressure remains constant as the supply pressure increases under constant load.

That researchers in the play Science Find a theatrical form of an experimental creative, and these experiences taken from the innovation space aesthetic dialogue with the receiver, especially since with previous theatrical experience and is an extension of her, because the interactive theater theatrical terms that assume a pattern do from the depth of the relationship between supply playwright and the audience, which alters the receiving skills actually change, and to monitor these differing divided into three classes that include research, methodological framework (Chapter I) and includes, research problem, the importance of research and the need to him, the goal of the research, the limits Find it border, and the theoretical framework

The use of performance measures modern and sophisticated one of the most important factors that help organization management in achieving customer satisfaction which today is the premise of The scales cell performance and value stream performance measures that will help organization management elimination of waste in all its forms, by allowing the organization opportunities and strengths to help them in achieving their goals. as well as achieving market share and growth in sales and increase cash inflows Where research deals with the concept of lean performance and managerial and its measurement and the evolution of these measure, and the ability of these organizations to achieve customer satisfaction through the application of these mod

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

Solar photovoltaic (PV) system has emerged as one of the most promising technology to generate clean energy. In this work, the performance of monocrystalline silicon photovoltaic module is studied through observing the effect of necessary parameters: solar irradiation and ambient temperature. The single diode model with series resistors is selected to find the characterization of current-voltage (I-V) and power-voltage (P-V) curves by determining the values of five parameters ( ). This model shows a high accuracy in modeling the solar PV module under various weather conditions. The modeling is simulated via using MATLAB/Simulink software. The performance of the selected solar PV module is tested experimentally for differ

Seeds of five cultivars of oats (Avena sativa) were introduced from Italy in 2009. Seeds were propagated on the farm of the Dept. of Field Crops Sci. / Coll. of Agric. / Univ. of Baghdad in the season 2009 – 2010. The cultivars Anatolia, Alguda, Hamel, Pimula and Genzania were planted under 3 irrigation intervals; 3, 4 and 5 weeks to give water depth of 480, 400 and 320 mm, respectively . The depth of water was 80 mm each irrigation. A factorial experiment with RCBD of 4 replicates was conducted in 2 consecutive seasons in 2010 – 2011 and 2011 – 2012. The cultivar Alguda gave highest grain yield (8.07 t/ ha) under 480 mm, and 7.02 t / ha average of 3 water depths. This cultivar was characterized by high growth rate (13.2 g/m2/ d) that