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

BN Rashid, AJES, 2014

        Most vegetation’s are Land cover (LC) for the globe, and there is an increased attention to plants since they represent an element of balance to natural ecology and maintain the natural balance of rapid changes due to systematic and random human uses, including the subject of the current study (Bassia eriophora ) Which represent an essential part of the United Nations system for land cover classification (LCCS), developed by the World Food Organization (FAO) and the world Organization for environmental program (UNEP), to observe basic environmental elements with modern techniques. Although this plant is distributed all over Iraq, we found that this plant exists primarily in the middle

The current research studies the digital techniques in order to identify the treatments with graphic techniques for the theatrical scene, which includes a number of programs and treatment tools with digital technique to identify the visual and aesthetic dimensions and outputs achieved in the design of the theatrical scene in addition to the options, that they provide in the design of a system of hypotheses for the theatrical world, In order to be an experimental mediator in achieving the creative hypothesis, which limited the research with a pivotal objective which is: identifying the digital techniques employed in the graphic digital design for the scene in the theatrical show. The research lies in its objective limits stated in the met

The research aims to know the relation between positive thinking and self academic motivation, trend towards teaching profession. So a sample of (344) male and female student of the morning study of education colleges from the two universities of Baghdad and al Mustansria for the academic year 2012-2013.

So three tools had been used to achieve the procedures of the research which are: the scale of positive thinking constracted by Abdal satar Ibrahim year 2010, the scale of self academicmotivation constracted by (Gottfried) and adapted by Hanan Hussan year 2010, the scale of teaching profession trend constracted by Enayat Zaki year 1974.

And by using the statistical means of person

Aphelenchus avenae was isolated from the wheat crown in Summel distract- Duhok, Kurdistan region-Iraq infected by a crown rot disease which is caused by Fusarium spp;    wheat's crown culturing on Potato Dextrose Agar (PDA) and incubating at 25°C A. avenae was found associated with fungal culture which meant that fungal nematode was parasitic on crown rot fungi on wheat crown, this species was described for the first time in Iraq.

Fungal Nematode incubated with Fusarium graminearum, F. oxysporum and Verticillium dahliae reproduce in both solid and liquid media, best results of nematode reproduction were recorded on F. graminearum followed by F. oxy

The study aimed to clarify the meanings learned and inferred from reading books، letters and messages in Surat Al-Qur’an. The inductive method، the analytical method، and the deductive method، One of the most prominent results of the research: that the multiplicity of Qur’anic readings produces a variety and expansion in the meaning that has a clear impact on the interpretation by clarifying the meaning of the verse.

   Addressed this research the impact of intelligence emotional dimensions of the main(self awareness, and self-management, and social awareness, and relationship management) in the performance excellence the university(performance optimization, and strategic development) this is by middling the styles decision making which are (rational and intuitive, and dependent, and spontaneous, and avoidant), and Go search of an intellectual dilemma raise fundamental questions revolve around the search was to answer those questions through a theoretical framework for search variables first and test models of the relationship and second through the impact six hypotheses President.The objective of the research to make sure the contr

    This article reports the first record of Aenasius arizonensis (Girault, 1915) (Hymenoptera, Encyrtidae) parasitizing the recently introduced species of cotton mealybug, Phenacoccus solenopsis Tinsly (Hemiptera, Psedococcidae) infesting Lantana camara L. (Verbeneceae) as well as other ornamental plants in Baghdad province, Iraq.  A short morphological description is also presented.

The research aims to recognize the impact of the training program based on integrating future thinking skills and classroom interaction patterns for mathematics teachers and providing their students with creative solution skills. To achieve the goal of the research, the following hypothesis was formulated: There is no statistically significant difference at the level (0.05) between the mean scores of students of mathematics teachers whose teachers trained according to the proposed training program (the experimental group) and whose teachers were not trained according to the proposed training program (the control group) in Pre-post creative solution skills test. Research sample is consisted of (31) teachers and schools were distribut