The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

English teachers in Iraq and other countries around the world up to this time use traditional methods to help students memorize new vocabularies. The sense of words or structure is not to be given in either the native tongue or the target language by definition, but is induced by the way the form is used in the situation. Situational Language Teaching (SLT) has recently become the needed method for improving speaking skills. It indicates the application of learning the language in actual and social exchange expressions so as to let learners do as required in classroom and non-classroom circumstances. This pilot study seeks to answer the following questions: Can SLT improve English speaking skills of target learners? How SLT contribute to th

Background: Post-partum depression (PPD) is a form of postnatal depression that affects mothers. Clinical manifestations usually appear within six months after delivery. Risk factors that influence the severity of post-partum depression are not fully known in the Iraqi population.
Objectives: We aim to evaluate the risk factors and identify potential predictors that may influence the symptom levels (severity) of post-partum depression among Iraqi women from Baghdad.
Subjects and Methods: The current study is cross-sectional, and we used the Edinburgh Postnatal Depression Scale (EPDS) and a cut-off value of 13 to differentiate patients into two those with lower symptom levels (LSL) and higher symptom levels (HSL). We also explored p

Air pollution from various sources is one of the most serious environmental problems, especially after pollutants are deposited on the surface of the soil and leaves of the plants and then transferred to the rest of the plant and entering food chains. The present study was conducted to determine the effects of air pollution on different biochemical parameters in Eucalyptus sp. and calculation the Air Pollution Tolerance Index. The selected plant leaves were collected from five sites, four of them within the city of Baghdad, namely Al-Jadriya, Al-Andlous, Al-Doura and close to the private generators to represent the urban areas and Abu Ghraib site to represent the rural area. The leaves were taken on a seasonal basis for the period from Octo

Gas Lasers are important tools that are used in variety purposes, for their low and (cw) output power. The aim of this study was to prepare a way to calculate an optimum stimulated emission cross-section in a gas laser containing a mixture of Xenon and Neon by (30%-70%). The process was a theoretical study of each gas in separate in terms of their physical properties as an active medium. The results of these calculations are logic and more convenient than other mixtures used before

The gamma dose rates and specific activity of 137Cs, 60Co and 40K in
samples of soil taken from places near the landfill radiation at Al-
Tuwaitha site were measured using a portable NaI(Tl) detector. The
results of gamma dose rates in samples were ranged from 52.6
nGy.h-1 to 131nGy.h-1. Then the specific activity of 137Cs, 60Co and
40K in soil were determined using high pure germanium (HPGe)
detector. The specific activities were varied from 1.9 to 115500 Bq.
kg-1 for 137Cs, from 6.37 to 616.5 Bq. kg-1 for 60Co, and from 3 to
839.5 Bq. kg-1 for 40K. The corresponding health risk for the annual
effective dose equivalent varied from 1.85×10-14 to 15.7mSv/y. The
results were compared with various internationa

Internal conversion coefficients (ICC) and electron–positron pair conversion coefficients (PCC) for multipole transition of the core nucleus 88Sr have been calculated theoretically. The calculation is based on the relativistic Dirac–Fock (DF) solutions using the so called ‘‘Frozen Orbital’’ approximation, takes into account the effect of atomic vacancies created in the conversion process, covering a transition energies of 1–5000 keV. A large number of points were used to minimize any errors due to mesh-size effects. The internal conversion coefficients display a smooth monotonic dependence on transition energy, multipolarity and atomic shell. Comparing the values of PCC to ICC, it is interesting to note, that the energy dep

In the present work, experimental tests was done to explain the effect of insulation and water level on the yield output. Linear basin, single slope solar still used to do this purpose. The test was done from May to August 2017 in Mosul City-Iraq (Latitude: Longitude: Elevation: 200 m, and  South-East face). Experimental results showed that the yield output of the still increased by 20.785% and 19.864% in case of using thermal insulation at 4cm and 5cm respectively, also the yield output decrease by 15.134% as the water level increase from 4 to 5cm, with the presence of insulation and 14.147% without it. It has been conclude that the insulation and water level play important role in the process of passive