Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

The massive distribution and development in the digital images field with friendly software, that leads to produce unauthorized use. Therefore the digital watermarking as image authentication has been developed for those issues. In this paper, we presented a method depending on the embedding stage and extraction stag. Our development is made by combining Discrete Wavelet Transform (DWT) with Discrete Cosine Transform (DCT) depending on the fact that combined the two transforms will reduce the drawbacks that appears during the recovered watermark or the watermarked image quality of each other, that results in effective rounding method, this is achieved by changing the wavelets coefficients of selected DWT sub bands (HL or HH), followed by

The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear

The electric quadrupole moments for some nitrogen isotopes (12,14,15,16,18N) are
studied by shell model calculations with the proton-neutron formalism. Theoretical
calculations performed using the different set of effective charges due to the core
polarization effect. The effective charges in the p-shell nuclei are found to be
slightly different from those in the sd-shell nuclei. Most of the results we have
obtained are underestimated with the measured data for the isotopes considered in
this work.

Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

Photos of the backwardness of the Muslims and their backwardness in creating
sustainable development policies have driven them to a state of civilization , which witnesses
Avckaddoha time ago and not disrupt the adversary is a phenomenon thought the youth to
exercise its role and duty in the construction and development of the state witnesses Mdanah
civilized nation.
The vigilance thought the youth of its slumber correct form could provide opportunities for
growth and development in the Arab and Islamic worlds, and both material and moral support
through the creation model youth Islamic social role models, but that the image of the model
, , - 1

ABSTRACT

This research deals with the two item namely, the monetary policy central Bank of Iraqi and money supply . that contribute in up the problem of the paper that is concerned with the fact that to what extent the effectiveness of monetary policy conducted by the central Bank of Iraqi is valid in controlling money supply as well as the possibility of applying it in practical environment restricted to the scope of financial in stitiutions particularly in research population represented by central Bank of Iraqi .

For the purpose of a practical contribution for monetary and financial institutions . To achieve this , A hypothesis has been carried out and it suggested that the mon

The Moisture damage is considered as one of the main challenge for the experts in the field of asphalt pavement design. The aims of the present study is to modify moisture resistance of the asphalt concrete by utilizing ceramic fibers as a type of reinforcement incorporated with hydrated lime. For this purpose, a penetration grade of the asphalt cement (40-50) was utilized as a binder with an aggregate of the maximum nominal size of 12.5mm and mineral filler limestone dust. A series of specimens has been fabricated by utilizing 0.50, 1.0, 1.5, and 2.0 percentages of ceramic fibers. For each of these contents, another subsequent group of specimens with hydrated lime with 0.0, 1.0, 1.5, and 2.0 percentages were moulded. For the additi