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

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

Background: The incorporation of rubber has not been entirely successful because it can have detrimental effects on the transverse Strength and hence the rigidity of the denture base. Materials and methods: Zirconium oxide nanoparticales were coated with a layer of trimethoxysilylpropylmethacrylate (TMSPM) before sonication in monomer (MMA) with the percentages 3% by weight then mixed with powder using conventional procedure.(100) samples were prepared and divided into five groups according to the test performed ,Each group consisted of 20 specimens and these were subdivided into 2 groupsGroup (A): control group (10 specimens of high impact acrylic resin without zirconium oxide) and Group (B):zirconium oxide group(10 specimens of high impac

Nahrawan clay deposits lies in Diyala governorate , 65 Km, NE of Baghdad , according to the previous work in this field, in which they study the reserve belong to category of investigation ( C2 & C1 ) , we choice the proper area to investigation of category (B) with drill net( 200x 200m ) to rise the amount of reserve. The investigation work included drilling (116) boreholes of total depth ranges from (10.0-12.55m) , showed mainly clayey and silty deposits with little sand , and the typical borehole (648) represents all types of sediment in the area , and most of boreholes without sandy deposits , and all of these deposits is Quaternary sediment which is consist of two main sedimentary cycles ( the Pleistocene & Holocene ) . Chemical a

Fe, Co and Sb nanopowders were fruitfully prepared by electrical wire explosion method in Double distilled and de-ionized water (DDDW) media. The formation of iron, cobalt and antimony (FeCoSb) alloy nanopowder was monitored by X-ray diffraction. The x-ray diffraction pattern indicates that there are iron, cobalt and antimony peaks. Optical properties of this alloy nanoparticles were characterized by UV-Visible absorption spectra. The absorption peak position is shifted to the lower wavelengths when the current increases. That means the mean size of the nanoparticles controlled by changing the magnitude of the current. The surface morphological analysis is carried out by employing Scanning Electron Microscope (SEM). Particles with varies

With the narratives and sayings in the biography of the Prophet and the science of the Koran, Orientalists used this case as a pretext to distort the biography of the Prophet and his character and patience for his call. Researcher in the folds of his research.

 In the present work polymer electrolytes were formulated using the solvent casting technique. Under special conditions, the electrolyte content was of fixed ratio of polyvinylpyrolidone (PVP): polyacrylonitrile (PAN) (25:75), ethylene carbonate (EC) and propylene carbonate (PC) (1:1) with 10% of potassium iodide (KI) and iodine I₂ = 10% by weight of KI. The conductivity was increased with the addition of ZnO nanoparticles. It is also increased with the temperature increase within the range (293 to 343 K). The conductivity reaches maximum value of about (0.0296 S.cm^-1) with (0.25 g) ZnO. The results of FTIR for blend electrolytes indicated a significant degree of interaction between the polymer blend (PVP and PAN)

The work include synthesis of nanocomposites (X / S / Ag) based on blend from Xanthan gum / sodium alginate polymers (X / S) with different loading of synthesized silver nanoparticales (0.01, 0.03 and 0.05 wt%) were added to the blend. The silver nanoparticles were prepared by reduction method and were characterized and analyzed using X-ray diffraction (XRD) and Atomic force microscope (AFM). XRD study showed the presence nanoparticle of silver with crystalline nature and face-centered cubic (FCC) structure and an average size of nanoparticles ranging from 32 to 37 nm. The surface study was performed using AFM which showed a fairly uniform shape to the nanocomposites and a spherical nature for the silver nanoparticles. The nanocomposite exh