The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

A mathematical model has been formulated to predict the influence of high outdoor air temperature on the performance of small scale air - conditioning system using R22 and alternative refrigerants R290, R407C, R410A. All refrigerants were investigated in the cooling mode operation. The mathematical model results have been validated with experimental data extracted from split type air conditioner of 2 TR capacity. This entailed the construction of an experimental test rig which consists of four main parts. They are, the refrigeration system, psychrometric test facility, measuring instrumentation, and auxiliary systems. The conditioned air was maintained at 25 0C dry bulb and 19 0C wet bulb for all tests. The outdoor ambient air temperatur

A Mobile Ad hoc Network (MANET) is a collection of mobile nodes, that forms on the fly a temporary wireless multi-hop network in a self-organizing way, without relying on any established infrastructure. In MANET, a pair of nodes exchange messages either over a direct wireless link, or over a sequence of wireless links including one or more intermediate nodes. For this purpose, an efficient routing protocol is required. This paper introduced performance study of three of MANET protocols (AODV, GRP and OSPFv3). This study was one of the newer studies because wireless communication played an important role in today’s application and the field of mobile ad hoc network becomes very popular for the researchers in the last years. This study w

This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

Partial shading is one of the problems that affects the power production and the efficiency of photovoltaic module. A series of experimental work have been done of partial shading of   monocrystalline PV module; 50W, I_sc: 3.1A, V_oc: 22V with 36 cells in series is achieved. Non-linear power output responses of the module are observed by applying various cases of partial shading (vertical and horizontal shading of solar cells in the module). Shading a single cell (corner cell) has the greatest impact on output energy. Horizontal shading or vertical shading reduced the power from 41W to 18W at constant solar radiation 1000W/m² and steady state condition. Vertical blocking a column

The population has been trying to use clean energy instead of combustion. The choice was to use liquefied petroleum gas (LPG) for domestic use, especially for cooking due to its advantages as a light gas, a lower cost, and clean energy. Residential complexes are supplied with liquefied petroleum gas for each housing unit, transported by pipes from LPG tanks to the equipment. This research aims to simulate the design and performance design of the LPG system in the building that is applied to a residential complex in Baghdad taken as a study case with eight buildings. The building has 11 floors, and each floor has four apartments. The design in this study has been done in two parts, part one is the design of an LPG system for one building, an

Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

The present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1^st year male students of  Al-Wark’a intermediate  school of Al-Risafa 1/ General  Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as  a control group . The subj