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

Abstract

The research aims at the relationship between Servant leadership dimensions test as an independent variable and an organizational trust as a variable dependent. Thus it was necessary to answer the following question: Is there a correlation relationship and impact between Servant leadership dimensions and organizational trust? To investigate the contents of the answer, the researcher selected a group of employees in Oil Products Distribution Company / Baghdad. The researcher adopted the analytical descriptive approach in completing his research which dealt with a random sample of (190) individuals representing the research society out of the total number of (376) person from the middle and high Leaders. Depending

In this research, the results of x-ray diffraction method were used to determine the uniform stress deformation and microstructure parameters of CuO nanoparticles to determine the lattice strain obtained and crystallite size and then to compare the results obtained by two model Halder Wagner and Size Strain Plot with the results of these methods of the same powder using equations during which the calculation of the size of the crystallite size and lattice strain, It was found that the results obtained the values of the crystallite size (19.81nm) and the lattice strain (0.004065) of the Halder-wagner model respectively and for the ssp method were the results of the crystallite size (17.20nm) and lattice strain (0.000305) respectively. The sa

Breast cancer has got much attention in the recent years as it is a one of the complex diseases that can threaten people lives. It can be determined from the levels of secreted proteins in the blood. In this project, we developed a method of finding a threshold to classify the probability of being affected by it in a population based on the levels of the related proteins in relatively small case-control samples. We applied our method to simulated and real data. The results showed that the method we used was accurate in estimating the probability of being diseased in both simulation and real data. Moreover, we were able to calculate the sensitivity and specificity under the null hypothesis of our research question of being diseased o

      The combined system of electrocoagulation (EC) and electro-oxidation (EO) is one of the most promising methods in dye removal. In this work, a solution of 200 mg/l of Congo red was used to examine the removal of anionic dye using an EC-EO system with three stainless steel electrodes as the auxiliary electrodes and an aluminum electrode as anode for the EC process, Cu-Mn-Ni Nanocomposite as anode for the EO process. This composite oxide was simultaneously synthesized by anodic and cathodic deposition of Cu (NO3)2, MnCl2, and Ni (NO3)2 salts with 0.075 M as concentrations of each salt with a fixed molar ratio (1:1:1) at a constant current density of 25 mA/cm2. The characteristics structure and surface morphology of the depo

The principle of citizenship has international dimensions that affect the application of the principle, such as the structure of the international system, and the control of the concepts of globalization, international organizations which played an important role in the consolidation of this principle.

The problem of the study revolves around the effects of international variables on the principle of citizenship in Kuwait during the period 1991-2018.

The study used several indicators, such as: the rule of law, achieving the principle of separation of powers, the right to form parties, the application of the law of nationality, and racial discrimination, women's rights, and freedom of expression.

The essay investigates the rise and development of the prose poem form in Iraqi poetry in the period during and after the 1980s Iraq–Iran war. The essay follows the legacy of Western experiments with form following the First World War and their impact on the development of form in Iraqi poetry culminating in the prose poem. The dominance of this form on poetic development in this period has a close relationship with the experience of warfare and the ensuing of the cultural changes in Iraq after 1980. Poets of the 1980s war used poetic form as a means of dissent. The prose poem became for them an inherently subversive form that reflected their disaffection with the political, cultural, and literary conflicts of the time. The prose poem in

a-Ge: As thin films have prepared by thermal evaporation teclmique, then they were annealing at various temperatures within the

range (373-473)  K.   The  result of  X-ray di ffraction spectrum  was showing  that  all  the  specimens  remained  in  amorphous structure before and after annealing  process. This paper studied the effect of annealing  temperature as  a  function of  wavelength on  the optical energy gap and optical constants for the a-Ge:As thin  films . Results have showed that there was an increasing in the optical energy gap

{Egopt) values with the in ,;rcasing of the annealing temperatures within

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

This work includes preparation of Az, Qz, and Tz derivatives from the reaction of Schiff base (Sb) derivative with anthranilic acid, chloroacetyl chloride, and sodium azide, as well as, the characterization via FT-IR, 1H-NMR, and 13CNMR. The anticorrosion inhibition of these compounds was studied and the measurements of carbon steel (CS) corrosion in sodium chloride solution 3.5% (blank) and inhibitor in solutions were calculated at a temperature range of 293-323 K by the technique of electrochemical polarization. In addition, some thermodynamic and kinetic activation parameters for inhibitor and blank solutions (Ea⋇, ΔH⋇, ΔS⋇, and ΔG⋇) were determined. The results showed high inhibition efficacy for all the prepared compounds,