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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 Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي بحث استطلاعي لعينة من موظفي الشركة العامة للصناعات الكهربائية
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ان السبب الرئيسي لاختيار الموضوع كونه من الاساليب الادارية الحديثة التي تهدف الى انجاح المنظمة او الشركة المبحوثة, اذ تمثلت مشكلة البحث في ما دور الادارة بالرؤية المشتركة في تعزيز التسويق الابداعي بالشركة المبحوثة, يهدف البحث الى تسليط الضوء على مفهوم الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي للمنظمة ، باعتبارها منهج اداري حديث يسهم في تغيير وتجديد وتطوير واقع المنظمة المبحوثة( الشرك

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Publication Date
Fri Jul 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Forming Electro - Mechanical Transparent (Polymer -Ni) Sensor
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Polymers (Silicon elastomer) are used lately as a conductive material in electronic application in addition to be transparent, to light. In this paper we prepared polymer films about (1mm) thick and less which contain Ni-metal powder cured in magnetic vacuum furnaces at temperature 120°C in order to arrange or to be oriented the particles of the Ni- powder through the polymer in such a way to be conductive for electric currents. We found that these films are sensitive to any loads on the surface (force per unit area). Using light loads on a unit electric cell from these films, we get an electric transparent sensor that could be used in sensing applications.

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Publication Date
Sat Oct 09 2021
Journal Name
مجلةالعلوم الاجتماعية
العلاقة بين قلق الاختبار والكفاءة الرياضية لطلبة كلية التربية ابن الهيثم
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يهدف البحث الى التعرف على بقاء اثر المعلومة عن طريق الاجابة عن السؤال: ما مدى بقاء اثر التعلم بين التعليم الالكتروني والتعليم الاعتيادي ( الحضوري )؟ تم تطبيق البحث في العام الدراسي( 2020-2021 م) في العراق. تم استخدام المنهج الوصفي بالاسلوب المقارن في عقد مقارنة بين التعليم الالكتروني والتعليم الاعتيادي. وقد تحدد مجتمع البحث لطلبة المرحلة الرابعة كلية التربية للعلوم الصرفة – ابن الهيثم واستخدمت العيتة من قسم

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Publication Date
Mon Jan 02 2017
Journal Name
مجلة البحوث التربوية والنفسية
أثر إستراتيجية عظم السمك بتحصيل الكيمياء والتعلم المنظم ذاتيا
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study aimed to investigate the effect of fish bone in the of chemistry and self-organized learning for students of the second grade‚ achievement . The study sample consisted of 84 students from the second grade students middel in the of alrasheed boysschool, of the Directorate of Educational Karkh II, in two divisions, Division of (a) an experimental group that studied the strategy fish bone, and the Division (d) a control group which studied the usual way. The results indicated the presence of significant differences in favor of the experimental group that studied using the fish bone in achievement and learning self-organized strategy students

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Towards Solving Fractional Order Delay Variational Problems Using Euler Polynomial Operational Matrices
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     In this paper, we introduce an approximate method for solving fractional order delay variational problems using fractional Euler polynomials operational matrices. For this purpose, the operational matrices of fractional integrals and derivatives are designed for Euler polynomials. Furthermore, the delay term in the considered functional is also decomposed in terms of the operational matrix of the fractional Euler polynomials. It is applied and substituted together with the other matrices of the fractional integral and derivative into the suggested functional. The main equations are then reduced to a system of algebraic equations. Therefore, the desired solution to the original variational problem is obtained by solving the resul

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Political Text and Its Translation into Arabic: El texto político y su traducción del español al árabe
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      Field of translation is sampled with many types of translation, such as the literary, scientific, medical, etc. The translation of grammatical aspects has always been with difficulties.

Political translation is the focus here. There are many general problems faced by translators when translating political texts from Arabic into Spanish. The aim here is to clarify the definition of functions or terms within the text, and to arrive at the correct from of translation of such texts from Spanish into Arabic.  It is worth mentioning that the paper is of two parts: the first exemplifies what is meant by translation, the prerequisites of a translator, along with mentioning the methods followed&nbs

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Direction Finding Using GHA Neural Networks
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 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).

 

 

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Publication Date
Fri Jan 01 2016
Journal Name
Basrah Journal Of Science
Nearly Maximal Submodules
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Publication Date
Wed Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Nearly Primary-2-Absorbing Submodules and other Related Concepts
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Our aim in this paper is to introduce the notation of nearly primary-2-absorbing submodule as generalization of 2-absorbing submodule where a proper submodule  of an -module  is called nearly primary-2-absorbing submodule if whenever , for , , ,  implies that either  or  or . We got many basic, properties, examples and characterizations of this concept. Furthermore, characterizations of nearly primary-2-absorbing submodules in some classes of modules were inserted. Moreover, the behavior of nearly primary-2-absorbing submodule under -epimorphism was studied.

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Publication Date
Sun Jan 01 2006
Journal Name
Acta Crystallographica Section E
(OC-6-32)-Bis[5-bromo-2-(4-bromophenyldiazenyl) phenyl]dicarbonylruthenium(II)
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The title compound, [Ru(C12H7Br2N2)2(CO)2], possesses a distorted octahedral environment about the Ru atom, with two cyclometallated 4,40-dibromoazobenzene ligands and two mutually cis carbonyl ligands. The donor atoms are arranged such that the N atoms are respectively trans to a carbonyl ligand and an aryl C atom. Comment The title compound, (I), has been prepared as a minor product of the reaction of Ru3(CO)12 and 4,40-dibromoazobenzene in refluxing n-octane; the major product is the cluster complex Ru3(3-NC6H4Br)2(CO)9 (Willis et al., 2005). Two strong (CO) absorptions at 2039 and 1991 cm1 in the IR spectrum of (I) are consistent with the presence of two mutually cis carbonyl groups. The crystal structure was investigated to ascertai

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