Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

Baghdad city has been faced numerous issues related to freshwater environment deteriorations due to many reasons, mainly was the discharge of wastewater without adequate treatment. Al-Rustamiya Wastewater Treatment Plant (WWTP) have been constructed among many plants in Baghdad city to reduce the amount of wastewater discharged into natural environment and its subsequent adverse effects. This study was conducted to evaluate the performance of the plant which consist of a conventional activated sludge (CAS) and sequencing batch reactors (SBR) systems as secondary treatment units and its ability to meet Iraqi specifications. A reliability level determination and analysis also were conducted to find the plant's stability an

<p>The demand for internet applications has increased rapidly.  Providing quality of service (QoS) requirements for varied internet application is a challenging task. One important factor that is significantly affected on the QoS service is the transport layer. The transport layer provides end-to-end data transmission across a network. Currently, the most common transport protocols used by internet application are TCP (Transmission Control Protocol) and UDP (User Datagram Protocol). Also, there are recent transport protocols such as DCCP (data congestion control protocol), SCTP (stream congestion transmission protocol), and TFRC (TCP-friendly rate control), which are in the standardization process of Internet Engineering Task

Baghdad city has been faced numerous issues related to freshwater environment deteriorations due to many reasons, mainly was the discharge of wastewater without adequate treatment. Al- Rustamiya Wastewater Treatment Plant (WWTP) have been constructed among many plants in Baghdad city to reduce the amount of wastewater discharged into natural environment and its subsequent adverse effects. This study was conducted to evaluate the performance of the plant which consist of a conventional activated sludge (CAS) and sequencing batch reactors (SBR) systems as secondary treatment units and its ability to meet Iraqi specifications. A reliability level determination and analysis also were conducted to find the plant's stability and its capabi

Islamic banks are distinguished by providing banking activities that are unique in providing them from the rest of the other types of banks, and these activities are a group of banking services provided by the bank to its customers, whether these banking activities are tangible or intangible. At the same time, it is a source of bank profits, as Islamic banks impose a percentage of Islamic Murabaha on those banking activities , However, these banks have developed new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) due to the economic conditions that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives, and a

Expected to The organizational commitment by employees increases their loyalty towards their organization and thus contribute to enhancing their performance , therefore this study aimed to discover the relationship and the impact between the organizational commitment (emotional commitment, standard commitment, continuous commitment) and the performance of employees in the company researched, additional to know the available organizational commitment levels of employees in the company researched and its impact on the performance of employees, Research was conducted at the General Company for products in the dairy to achieve the goals of research has been developed questionnaire conation (22 ) items to collect data from the study s

The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation،

The article reflects the results of the analysis of the use of metaphors when creating the image of the main character of the story by D. Rubina "You and me under the peach clouds" - a pet, a dog named Kondraty. Through metaphorization, the image of the dog is filled by the author with purely human qualities, thus passing into the category of a full member of the family. The article is a continuation of the study of the work of D. I. Rubina.

In the lifetime process in some systems, most data cannot belong to one single population. In fact, it can represent several subpopulations. In such a case, the known distribution cannot be used to model data. Instead, a mixture of distribution is used to modulate the data and classify them into several subgroups. The mixture of Rayleigh distribution is best to be used with the lifetime process. This paper aims to infer model parameters by the expectation-maximization (EM) algorithm through the maximum likelihood function. The technique is applied to simulated data by following several scenarios. The accuracy of estimation has been examined by the average mean square error (AMSE) and the average classification success rate (ACSR). T