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

Background: The patient's vital signs must stay stable pre a pulmonary function test since the approach demands the patient to breathe slowly and deeply and exhale quickly. However, events that cause variations in normal vital signs may impact the patient. Many strategies can be utilized to stabilize vital signs, including music treatment. The purpose of this study is to compare the effectiveness of music therapy on the vital signs of client's pre a pulmonary function test. Methods: An experimental design study with an application (pre-test, post-test), to determine the effectiveness of music therapy for clients pre pulmonary function test for 106 clients in Al-Diwaniyah, Al-Shamiya, and Al- Hamza public hospitals In Iraq. Parti

En el contexto de la disponibilidad léxica, Esta investigación surge de la necesidad de enseñar, a los estudiantes extranjeros de comunicación que cursan sus estudios en nuestra universidad, el español especializado que realmente necesitan. La metodología disponibilidad léxica ofrece una oportunidad en cuanto a la elaboración de los manuales.

Abstract

This article presents the lexical availability as a practical tool, this research can be exploited didactically in the teaching of vocabulary as a foreign languages LE.

The research studies the semantic generation structures of
commodity names in the Baghdad dialect of Arabic, specifically
those names that reflect popular taste. Through descriptive field
studies of the social use of these words

Praise be to God, Lord of the worlds, and may blessings and peace be upon the most honorable of all creation, Abi Al-Qasim Muhammad, and the God of the good and pure

أظهرت نتائج تقدير التركيب الكيميائي لمعزول بروتين بقول العدس المنبت التي تم الحصول عليها من الأسواق المحلية في محافظة بغداد وذلك باستخدام الاستخلاص القلوي عند الرقم الهيدروجيني 9.5 PH ثم الترسيب عند نقطة التعادل الكهربائي 4.5 PH،كانت نسبة البروتين، الرطوبة، الرماد، الألياف، الدهن والكربوهيدرات (71.58، 6.44، 2.58، 1.09، 0.25، 8.66) % على التوالي، وبينت نتائج تقدير المعادن في المعزول البروتيني لكل من الكالسيوم والفسفور والحد

This research has targeted four aims related to the social morals of university students in terms of psychological aspect and Islamic field; they had been achieved as follow:

1. It had been sought in the social morals concept in Islam in relation to the Holy Quran and Hadith sources.
2. It had been built standard for the social morals of the university students through analyzing Hadith and adopting focus ratio to identify the number of ten social moral items; and they have been subjected to the statistical analysis then finding the psychometric indicators to identify their truth and validity.
3. To identify the ratios of social morals at a sample of Isla

This study aimed to isolate and identifye the growth of microorganisms and
their effect on pickled cucumber and cabbage, the study also investigated the effect of
garlic (in the form of segments, chopped or crushed) on the mentioned pickled –food
features . Furthermore, a sense based comparison is made between vinegar-preserved
samples and vinegar-garlic preserved ones.
The following results have been obtained:
1- The isolation of staph. aureus alone from the samples and the study of its physical
and biochemical features.
2- The fresh garlic (segments, chopped and crushed) with concentration of 5%, 7.5%,
and 10% showed a damaging percentage of 100% to bacterial growth of staph. Aureus
after 24 hours of inc

Abstract

Magnetic abrasive finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. This paper study the effect of the magnetic abrasive finishing system on the material removal rate (MRR) and surface roughness (Ra) in terms of magnetic abrasive finishing system for eight of input parameters, and three levels according to Taguchi array (L27) and using the regression model to analysis the output (results). These parameters are the (Poles geometry angle, Gap between the two magnetic poles, Grain size powder, Doze of the ferromagnetic abrasive powder, DC current, Workpiece velocity, Magnetic poles velocity, and Finishi

Corrosion of steel reinforcement is one of the biggest problems facing all countries in the world like bridges in the beach area and marine constructions which lead to study these problems and apply some economical solutions. According to the high cost of repair for these constructions, were studied the effect of using kind of chemical compounds sodium nitrite(NaNO₂) and sodium silicate(Na₂SiO₃) as corrosion inhibitors admixture for steel bars that immersed partially in electrolyte solution (water + sodium chloride in 3% conc.) (Approximately similar to the concentration of salt in sea water). The two inhibitors above added each one to the electrolyte solution at concentrations (0.5%, 1% and 2%) for both