Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

BN Rashid

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

Reseach target the most important topic, is Activity and ProfitabilityIndictors Analysis for
Nationality and Iraqi Insurance Company, In order to stand on them ability to cover its risks
and explore the efficiency asset and its avialible resources using to determine them abilities to
profit generation from its insurance activity. The analysis was focus to examine their profit
and activity power, and test the significant differences aming them performance. Test 2
hypothese that is related and result it sign that the 2 company no has significant differences at
profitability and activity level. The research depend on coneclusion, recommended two
company to work at efficiency with cost element of insurance activity in or

Transportation and distribution are the most important elements in the work system for any company, which are of great importance in the success of the chain work. Al-Rabee factory is one of the largest ice cream factories in Iraq and it is considered one of the most productive and diversified factories with products where its products cover most areas of the capital Baghdad, however, it lacks a distribution system based on scientific and mathematical methods to work in the transportation and distribution processes, moreover, these processes need a set of important data that cannot in any way be separated from the reality of fuzziness industrial environment in Iraq, which led to use the fuzzy sets theory to reduce the levels of uncertainty.

Background: Hyperthyroidism occurs due to over production of thyroid hormones, one types of hyperthyroidism was Graves, disease. Hyperthyroidism is characterized by high level of serum thyroxin, triiodothyronine and low level of thyroid stimulated hormones. Material and Methods: fifty two hyperthyroid patients, thirty patients under treatment with carbimazole and other twenty two patients under treatment with radioactive iodine, and sixty healthy control group. The average salivary flow rate was calculated as ml/5mint.The concentration of calcium, potassium, and total protein were determined in the salivary supernatant sample. This is done through different biochemical tests. Determination of salivary IgA is done by ELIZA. Results: The most

A great deal of attention has recently been given to the use of polyvinyl alcohol and its suitably modified derivatives as aqueous and coating phase corrosion inhibitors because of their polymeric nature, relatively high aqueous phase solubility, and biodegradable properties. The purpose of this study was to investigate the thermal stability and inhibition efficiency of modified polyvinyl alcohol/carboxymethyl cellulose. Gold or silver nanoparticles were used to accomplish this goal. In the current study, polyvinyl alcohol reacted with newly synthesized compounds [I-VI] in DMF to produce modifications of polyvinyl alcohol [VII-XII]. To create [XIII-XVIII], modified polyvinyl alcohol is blended with carboxymethyl cellulose. Then, ble

In this paper, we will introduce the concept of interval value fuzzy n-fold KU-ideal in KU-algebras, which is a generalization of interval value fuzzy KU-ideal of KU-algebras and we will obtain few properties that is similar to the properties of interval value fuzzy KU-ideal in KU-algebras, see [8]. Also, we construct some algorithms for folding theory applied to KU-ideals in KU-algebras.

            In this paper the definition of fuzzy anti-normed linear spaces and its basic properties are used to prove some properties of a finite dimensional fuzzy anti-normed linear space.