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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
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
استخلاص عامل التلزن ( اللكتين ) من بكتريا لخلاياEnterococcus faecalis EM1 ودوره في تلزن انواع من البكتريا السالبة لملون غرام
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استخلص عامل التلزن من E. faecalis EM1 بعد تكسير بالكرات الزجاجية والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه لمستخلص لخلايا  E. faecalis  مع انواع من البكتريا السالبة لصبغة غرام تضمنت     Escherichia coli  و Klebsiella  pneumonia  و Serratia marcescens   و Pseudomonase aeruginosa و Salmonella typhi , بينت النتائج ان اعلى نسبة تلزن للخلايا والمستخلص تكون مع بكتريا    ٍK. Pneumonia  حيث بلغ66.5 % مقارنة بالسيطرة79.5 % , واوطا قيمة للتلز

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل العلاقة بين تحسين الأداء المالي للمصارف و جذب الودائع: بحث تطبيقي في عينة من المصارف العراقية الخاصة
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The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking  performance is one of the indications that measure the ability of satisfying and full fill the banks  goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.

For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th

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Publication Date
Sat Feb 01 2025
Journal Name
Journal Of Babylon Center For Humanities Studies
المغول في كتاب " التاريخ الغياثي " لعبد الله بن فتح الله البغدادي الغياثي (ت بعد سنة ٩٠١ هـ / ١٤٩٥م
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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
L'image de l'Arabe et l'attitude d'Albert Camus envers la question algérienne dans sa nouvelle "L'Hôte" de son recueil "L'Exil et le Royaume" : Une étude analytique
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Parmi les oeuvres d'Albert Camus, qui s'éloignent un peu de sa
tendance générale qui traite les thèmes de l'absurde ,du néant et de la
question de la mort , on trouve son recueil "l'Exil et le Royaume" 1957
qui contient six nouvelles qui sont d'une invention moins épouvantable
(le Renégat , la Femme adultère , les Muets , le Pierre qui pousse , l'Hôte
et Jonas). Ces nouvelles , à l'exception du "Renégat" , ne provoquent pas
les questions philosophiques et dialectiques qui dominent la plupart des
oeuvres d'Albert Camus , Mais ces nouvelles traitent tout simplement la
question d'homme exilé dans son existence et sa recherche perpétuelle
de son royaume.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
تطبيقات منحنى لورنز ودليل التركيز في كشف تغايرات مساحات وتكرارات وحدات الخارطة لمشاريع من وسط السهل الرسوبي العراقي
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Publication Date
Thu Sep 01 2016
Journal Name
Chem Istry & Chem Ical Technology
SYN TH ESIS, CH ARACTERIZATION AN D AN TIM ICROBIAL ACTIVITY OF N EW N UCLEOSIDE AN ALOGUES FROM BEN ZOTRIAZOLE
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Novel derivatives of 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole and 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole carrying Schiff bases moiety were synthesised and fully characterised. The protection of D- fructose using benzoyl chloride was synthesized, followed by nucleophilic addition/elimination between benzotria- zole and chloroacetyl chloride to give 1-(1- chloroacetyl)- 1H-benzotriazole. The next step was condensation reaction of protected fructose and 1-(1-chloroacetyl)-1H- benzotriazole producing a new nucleoside analogue. The novel nucleoside analogues underwent a second conden- sation reaction with different aromatic and aliphatic amines to provide new Schiff b

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Publication Date
Fri Jan 11 2019
Journal Name
Global Proceedings Repository American Research Foundation
Preparation, Spectra and Biological Properties of Transition Metals ((III) and (II) Mixed - Ligand Complexes with 5-Chlorosalicylic Acid and L-Valine
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Mixed ligand metal complexes of CrIII, FeIII,II, NiII and CuII have been synthesized using 5-chlorosalicylic acid (5-CSA) as a primary ligand and L-Valine (L-Val) as secondary ligand. The metal complexes have been characterized by elemental analysis, electrical conductance, magnetic susceptibility measurements and spectral studies. The electrical conductance studies of the complexes indicate their electrolytic nature. Magnetic susceptibility measurements revealed paramagnetic nature of the all complexes. Bonding

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization, Theoretical Studies and Bioactivity of Pd(II), Rh(III), Ru(III) and Pt(IV) Complexes with 1,8-Naphthalimide Derivative
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A New Mannich base [N-(4-morpholinomethyl)-1,8-naphthalimide] (L), was synthesized and characterized by C.H.N analysis, FTIR, UV-Vis and 1HNMR spectral analysis. Metal ion complexes of (L) with Pt(IV), Rh(III), Ru(III) and Pd(II) ions were prepared and characterized by FT-IR, and UV-Vis spectroscopy, elemental analysis (C.H.N), flame atomic absorption techniques as well as magnetic susceptibility and conductivity measurements. The results showed that metal ion complexes for all complexes were found in [1:2] [M:L] ratio except for Pd(II) complex which was found in [1:1] [M:L] ratio. Hyperchem-8 program has been used to predict structural geometries of the (L) and it's complexes in gas phase. The electrostatic potential (EP) of the (L) was

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Geological Journal
Multiple and Coherent Noise Removal from X-Profile 2D Seismic Data of Southern Iraq Using Normal Move Out-Frequency Wavenumber Technique
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Multiple eliminations (de-multiple) are one of seismic processing steps to remove their effects and delineate the correct primary refractors. Using normal move out to flatten primaries is the way to eliminate multiples through transforming these data to frequency-wavenumber domain. The flatten primaries are aligned with zero axis of the frequency-wavenumber domain and any other reflection types (multiples and random noise) are distributed elsewhere. Dip-filter is applied to pass the aligned data and reject others will separate primaries from multiple after transforming the data back from frequency-wavenumber domain to time-distance domain. For that, a suggested name for this technique as normal move out- frequency-wavenumber domain

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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Reproductive Biology of Common Carp(Cyprinus carpio L. ) from AL-Gharraf Canal , at Wasit Province –Iraq.I. Sex-Ratio and Maturity
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      From September 2002 to August 2003 monthly samples of fish were collected from two stations at the area of study.         The results of the present study showed that the sex-ratio (male: female) was 1:0.95.       Sexual maturity was reached by all fishes above 28 cm in total length , the smallest mature male was 21.3 cm in total length and body weight 164 gm. While the smallest mature female was 21.5 cm in T.L. and body weight 155 gm.      The mature male and female were in the second year of their ages. The breeding season extended from the end of February until the end of June and another season started from Se

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