The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

Multi-spectral satellite images of the Landsat satellite by the tow sensitive Thematic Mapper (TM) and Thematic Mapper Enhancement (ETM+), which covered the study area located south east of Iraq. In this research; used the sixth thermal spectral band (Thermal Band) for study the water cover in the Al-Razzaza Lake located within the province of Karbala. We intended to study the cover a case of the study area, used satellite images showing the status of region during the period from 1990 to 2001 and 2007. From this study we conclude that cover the water of the study area change in sequence case to decrease during these years.

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.

Pain is a sensory and emotional experience that is influenced by physiologic, sensory, affective, cognitive, socio-cultural and behavioral factors. Postoperative pain is the commonest reason for delayed discharge and unanticipated hospital admission after ambulatory surgery. Our Objective is to test the hypothesis that administration of 2 ml/kg/hr preoperative IV fluids may attenuates postoperative pain.The study was carried out in the Baghdad Teaching Hospital, Al-Yarmok Teaching Hospital and Al-Karama Teaching Hospital from 12 May till 17 June 2009. The total number of patients was 120 (35 males and 85 females) with their age ranged between 10-90 years. The patients were divided into two groups according to administration of preoperati

Vacuum evaporation technique was used to prepare pure and doped ZnS:Pb thin films at10% atomic weight of Pb element onto glass substrates at room temperature for 200 nm thickness. Effect of doping on a.c electrical properties such as, a.c conductivity, real, and imaginary parts of dielectric constant within frequency range (10 KHz - 10 MHz) are measured. The frequency dependence of a.c conductivity is matched with correlated barrier hoping especially at higher frequency. Effect of doping on behavior of a.c mechanism within temperature range 298-473 K was studied.

In this study, Epoxy Resin plates was prepared by mixing epoxy(A) and hardner(B)with ratio(A:B) (3:1) with different thickness (0.3-0.96)cm. The effect of thickness on optical properties have been studied (absorption ,transmission ,reflectance) also the optical constant were found like (absorption coefficient, extenuation coefficient and refraction index) for all of the prepared plates. The results have shown that by increasing the thickness of plates., the absorption intensity increase in which at plates thickness (0.3-0.96)cm the absorption intensity were(1.54-1.43) respectively, and since absorption peak for epoxy occur in ultraviolet region and exactly at wavelength(368)nm and energy gap(Eg=3.05 eV) thus their good transmittance in the

In the present research, the chemical washing method has been selected using three chelating agents: citric acid, acetic acid and Ethylene Diamine Tetraacetic Acid (EDTA) to remove 137Cs from two different contaminated soil samples were classified as fine and coarse grained. The factors that affecting removal efficiency such as type of soil, mixing ratio and molarity have been investigated. The results revealed that no correlation relation was found between removal efficiency and the studied factors. The results also showed that conventional chemical washing method was not effective in removing 137Cs and that there are further studies still need to achieve this objective.

Warm Mix Asphalt (WMA) is a modern energy-saving process that uses environmentally friendly materials, has lower mixing and compaction temperatures, and uses less energy and releases less contaminants than conventional hot mix asphalt. Moisture damage poses one of the main challenges of the material design in asphalt pavements. During its design life, the asphalt pavement is exposed to the effect of moisture from the surrounding environment. This research intends to investigate the role of the polypropylene fibres for modifying the moisture susceptibility for the WMA by using different percentages of polypropylene (namely 2, 4, and 6%) by weight of the binder of the control mixture (WMA). In this paper, the physical characteristics