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Impact of budget on the basis of activities in the implementation of competitive strategiesApplied Study in the General Company for Electrical Industries - Tammuz Laboratory
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The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the managerial accounting which based on some principles and assumptions to remove the non added value activities and support the added value activities.

 

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Publication Date
Thu Feb 20 2025
Journal Name
Arab World English Journal For Translation And Literary Studies
The Impact of Culture in Translating English Idioms into Arabic
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This study sought to understand how critical cultural awareness was in translating English idioms into Arabic, particularly in political news where clarity and precision are paramount. The challenges that arise from the linguistic and cultural disparities between the two languages include differences in metaphor, image, and cultural reference. The study demonstrates, through the lens of Skopos Theory, how efficient translation relies on the function and intent of the text taking precedence over word-for-word equivalence and cultural context. Overall, the study establishes the need to transform idioms so that they better align with what is appropriate given the expectations of the audience. The results highlight the importance of inn

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
The Impact of Construction Systems Technology in Contemporary Architectural Product
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This research examines the impact of construction technology systems in contemporary architectural production through the study of the evolution in it systems, construction materials and methods of construction in addition to the digital revolution which provided possibilities of structural and architectural design in creating a distinct architectural product, as considered construction systems technology is the source of creativity in the architectural product, the research is assumed that the construction systems technology have achieved a structural innovation in production through the materials and methods of construction and digital design.
For Long time technology was connected to the

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Publication Date
Mon Jan 01 2024
Journal Name
المجلة العراقية للعلوم السياسية
Climate changes and their impact on Iraqi women: a study into the causes and necessities of response
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              Climate change is a global environmental issue and a common concern for humanity, and it is an inevitable result of civilization development, especially after the industrial revolution All areas of life                                                             At the level of the Iraqi situation , Iraq faces several challenges posed by Climate change , Such as high temperature, lack of rain, water scarcity , land salinity , and the increase in the proportion of sand and dust storms and the resulting disasters, which impedes development and hinders efforts to reduce poverty , enhance livelihoods , and reduce conflict  to obtain natural resources.                            

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The impact of the use of pulverized black bean and fat in homemade bread mix in the quality and attributes Alkhoznip
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Factory is trotting home favorite of of Aeidid of Iraqi families since he Amta imparted to the taste of the housewife on the method of processing and preparation and the possibility of using some of the ingredients to raise the nutritional value of meat, sesame and other, but how keep Bz'zajh this product Atne storage

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Publication Date
Fri Jan 01 2021
Journal Name
Special Exercises For Offensive Tactical Skills And Their Impact On Developing The Speed And Accuracy Of Some Basic Skills In Youth Football
SPECIAL EXERCISES FOR OFFENSIVE TACTICAL SKILLS AND THEIR IMPACT ON DEVELOPING THE SPEED AND ACCURACY OF SOME BASIC SKILLS IN YOUTH FOOTBALL
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Scopus
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Arabic Speech Classification Method Based on Padding and Deep Learning Neural Network
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Deep learning convolution neural network has been widely used to recognize or classify voice. Various techniques have been used together with convolution neural network to prepare voice data before the training process in developing the classification model. However, not all model can produce good classification accuracy as there are many types of voice or speech. Classification of Arabic alphabet pronunciation is a one of the types of voice and accurate pronunciation is required in the learning of the Qur’an reading. Thus, the technique to process the pronunciation and training of the processed data requires specific approach. To overcome this issue, a method based on padding and deep learning convolution neural network is proposed to

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Publication Date
Wed Aug 27 2025
Journal Name
Al–bahith Al–a'alami
The agenda of the French news agency AFP in dealing with the press image of the peaceful resistance The Great Return Marches as a model "an analytical study" “A analytical study”
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The study aimed to identify the treatment of the press image of the Great Return Marches in the French international news agency AFP by knowing the most important issues, their direction and the degree of interest in them. The study belongs to the descriptive research, and used the survey method, within the context of the content analysis method, and the researcher relied on the content analysis form tool and the interview tool to collect data. The study population is represented in the photos published by the French News Agency about the Great Return Marches during the period (end of March / 2018 until the end of November / 2019. The researcher chose an intentional sample using the Complete Census method. The study material represented

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
original study Judicial rules of law And its applications in the Hanbali school of thought
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Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc

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Publication Date
Thu Feb 13 2020
Journal Name
Energies
Impact of the Type of Fertilization and the Addition of Glycerol on the Quality of Spring Rape Straw Pellets
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This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

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Publication Date
Fri Aug 30 2019
Journal Name
Journal Of The College Of Education For Women
A Cognitive Linguistic Study of the English Preposition 'in'
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The present study aims at analyzing the polysemy of the English preposition in from the cognitive linguistic (CL) point of view using Evans' and Tyler's approach (2003). The perplexity faced by Iraqi second language learners (L2) due to the multi-usages of this preposition has motivated the researcher to conduct this study. Seventy-six second year university students participated in this experimental study. The data of the pre-test and post-test were analyzed by SPSS statistical editor. The results have shown the following: First, a progress of more than (0.05≤) has been detected as far as students' understanding of the multiple usages of the preposition in is concerned. Second, the results of the questionnaire have s

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