Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

The subject of population support is one of the most important topics in the geography of the population as it shows the amount of burden on the workforce in society and reflects the balance or

Living in sustainable residential place is one of the most important factors affecting the quality of life in neighborhood complex within the vertical housing complexes. This research focuses on indicators of social sustainability because of their effective impact in achieving a good quality of life . The most prominent of these indicators include: (social interaction, neighborhood grouped and trust, social cohesion, security and safety, privacy, connectivity opportunities for meeting and , and community participation, and cultural diversity). This was done through a questionnaire (for the residents of the Al-Salam residential complex in the city of Baghdad), and the form includes a set of questions related to indicators of social sustai

نُفذت تجربة حقلية في أحد الحقول التي تقع على خط عرض 1333 59.93 شمالاً، وخط طول 37.913744" شرقاً، وعلى ارتفاع 31 م فوق مستوى سطح البحر خلال الموسم الخريفي لسنة 2018م لمعرفة تأثير نظم الحراثة المختلفة في إنتاجية الماء ونمو وحاصل الحنطة تحت التسوية الليزرية للارض ، استعملت في التجربة ثلاث معاملات المعاملة الأولى: الآت الحراثة وبمستويين هما المحراث المطرحي (T)، والمحراث الحفار (T2). إمَّا المعاملة الثانية نسبة انحدار تسوية سطح

يهدف البحث الى قياس مستوى ارتباط وتأثير القدرات المعرفية الدينامية في تنافسية الاعمال، وتكونت العينة من (155) فردا في اربعة مصانع للالبان في بغداد وهي (ابو غريب، والزراعة، والحلال، وعيون الرافدين) اذ تمثل مجتمع البحث من اصحاب المصانع، والمديرين والعاملين في السيطرة النوعية والبحث والتطوير والمهندسين والفنيين والعاملين ذوي الخبرة في صناعة الالبان. وجرى تحليل البيانات واختبار الفرضيات باستخدام الادوات الإحصا

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Find aimed to reveal the teaching practices of the teaching faculties of education departments of the University of Baghdad in the light of the motives of learning from the perspective of students . Researcher selected the research community in a deliberate humanitarian sections of students and faculties of education for girls and IbnRushd . Ed reached basic research sample ( 400 ) students were numbers search tool questionnaire , and included (30) paragraph . In processors statistical data , use the weighted average and the weight percentile , results have shown that it is more paragraphs which received wide acceptance from the viewpoint of students ( do not make fun of the students' answers wrong but corrects and discussed with them )