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

Mercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)

The aim of the study is to prepare a measure of the role of academic coaches in handball skill performance from the point of view of the researchers. The researchers used the descriptive approach in the research procedures as it is an appropriate approach in achieving the research objectives. The next question is: To what extent will the players benefit from the academic coach in developing their skill performance? This is the measure of the role of academic coaches. From 16 items, the research community included players (Al-Karkh Club - Al-Hashd Sports Club) and the number of players was (Al-Karkh 14 - Al-Hashd 14). The research sample was intentional and represented (the research community 100% The researchers concluded that measuring the

The process of evaluating data (age and the gender structure) is one of the important factors that help any country to draw plans and programs for the future. Discussed the errors in population data for the census of Iraqi population of 1997. targeted correct and revised to serve the purposes of planning. which will be smoothing the population databy using nonparametric regression estimator (Nadaraya-Watson estimator) This estimator depends on bandwidth (h) which can be calculate it by two ways of using Bayesian method, the first when observations distribution is Lognormal Kernel and the second is when observations distribution is Normal Kernel

Research Objectives: The research aims to highlight the approach of Imam Al-Qaradawi in contemporary jurisprudence in the recent issues of the jurisprudence of minorities, and mentioning the foundations of jurisprudence of minorities, along with some of the practical applications of Imam Al-Qaradawi.

Study Methodology: The researcher applied the inductive, analytical and comparative approach by tracking the scientific material related to the subject of the study from the books of Al-Qaradawi in the first place, then by comparing the legal provisions with what had been stated in the four schools of jurisprudence.

Findings: The interest and need of Muslim minorities in non-

Great authors have a reputation for being reluctant political allies. They adamantly insist on focusing on aspects of life that no ideologist ever bothers to address. Life never exactly conforms to doctrine, and their art appears to defy ideology completely or subversively in order to find methods to break free from its shackles. Woolf's attitude toward feminism provides readers with an essential example of this resistance. Though Virginia Woolf was extremely concerned about the difficulties of women, particularly literary women, she often disliked being associated with feminists. Instead, she pushes for the transcendence of sexual roles, urging readers to go beyond gender to gain a better knowledge of human existence. Woolf's thesi

This research shows the issues of Ibn Hisham's illusion in its leadership of the grammarians; As Ibn Hisham attributed - during his presentation of grammatical issues - grammatical opinions to a number of grammarians claiming them in them, and after referring to the main concepts that pertain to those grammarians, we found that Ibn Hisham had delusional in those allegations, in addition to that clarifying the terms illusion and claim in the two circles of language And the terminology, and perhaps the most prominent result in this research is that he worked to investigate these issues by referring to their original sources, with an explanation of the illusions of Ibn Hisham in his attribution to these issues.

This research was dealing with the aesthetic impact of encryption in form and content and aesthetic implications in the design of contemporary fabrics. That's where the design of the cloth is linked to the continuous development and continuous innovation and the pursuit of the all-new innovative designs and at the same time an unmarked Cryptographic with semantics and symbols reflect reality aesthetically pleasing and contains four chapters on the research :The first chapter discusses the research problem and its significance is the current quest ( encryption in form and content in contemporary designs fabrics and aesthetic implications ) in that it shows the importance of encryption in the design of fabrics and foundation design configu

The sale of facial features is a new modern contractual development that resulted from the fast transformations in technology, leading to legal, and ethical obligations. As the need rises for human faces to be used in robots, especially in relation to industries that necessitate direct human interaction, like hospitality and retail, the potential of Artificial Intelligence (AI) generated hyper realistic facial images poses legal and cybersecurity challenges. This paper examines the legal terrain that has developed in the sale of real and AI generated human facial features, and specifically the risks of identity fraud, data misuse and privacy violations. Deep learning (DL) algorithms are analyzed for their ability to detect AI genera