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

Climate change poses a difficult challenge to social justice, people are not equally affected by climate change, especially the most vulnerable groups in developing countries because they are least prepared to face the effects of climate change, and the term climate justice is used to consider human rights, equality and historical responsibility in relation to climate change, and concepts of environmental justice can In particular, social justice in general is to achieve climate justice through the implementation of human rights, and within the framework of international efforts to confront climate change, the 2015 Paris Agreement was adopted, which included mechanisms based on transparency and subject to international review, and recogn

Time crosses one of the most important principles that are agreed upon in contracts, because the temporal dimension has a significant impact on all contract provisions and is not limited to a certain group of them. French and Arab legal jurists alike called for this dimension to be given special attention. That is the term of the contract term; To try to limit the temporal elements, clarify their provisions and distinguish between them, but in the Arab world it did not receive the same attention that it received in the West.

This study concerns a new type of heat exchangers, which is that of shell-and-double concentric tube heat exchangers. The case studies include both design calculations and performance calculations.

       The new heat exchanger design was conducted according to Kern method. The volumetric flow rates were 3.6 m³/h and 7.63 m³/h for the hot oil and water respectively. The experimental parameters studied were: temperature, flow rate of hot oil, flow rate of cold water and pressure drop.

A comparison was made for the theoretical and experimental results and it was found that the percentage error for the hot oil outlet temperature was (- 1.6%). The percentage

The Importance of Effort and its Impact in Building the Society in the Light of
the Holy Book and Sunna.
Thank for God and peace be upon Prophet Muhammad, His hose hold and
Companions.
This research is to refute a fault : that Islam as a religioncalls for laziness and
dependence and this in first, Second, to show the originality of the Islamic method in
building and construction.
This research Starts with an introduction in which I refer to the nature of the
Islamic method and its way of work in life: that it is a divine method that is achieved
by the effort of the people them selfves and not through a divine extraordinary power:
The research explains the shift in the peoples life who were addressed by this<

Two simple, sensitive, accurate and economic methods A and B have been developed for the quantitative estimation of vancomycin hydrochlorid (VHC) and its formulations using another two drug compounds as a coupling reagents.The proposed methods are based on a coupling reaction between VHC and diazotized procain (method A) or diazotized sulphacetamide sodium (method B) in alkaline medium to form intense yellow, water-soluble dyes that are very stable and have a maximum absorption at 447 and 439 nm for methods A and B respectively. Regression analysis of Beer’s law plots showed good correlation in the concentration ranges 1-28 and 1-45 μg ml-1 for methods A and B, respectively with a molar absorbtivity of 4.605×104 L mol-1cm-1 and 4.516

Two simple, sensitive, accurate and economic methods A and B have been developed for the quantitative estimation of vancomycin hydrochlorid (VHC) and its formulations using another two drug compounds as a coupling reagents.The proposed methods are based on a coupling reaction between VHC and diazotized procain (method A) or diazotized sulphacetamide sodium (method B) in alkaline medium to form intense yellow, water-soluble dyes that are very stable and have a maximum absorption at 447 and 439 nm for methods A and B respectively. Regression analysis of Beer’s law plots showed good correlation in the concentration ranges 1-28 and 1-45 μg ml-1 for methods A and B, respectively with a molar absorbtivity of 4.605×104 L mol-1cm-1 and 4.516