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

        In this paper, the Magnetohydrodynamic (MHD) for Williamson fluid with varying temperature and concentration in an inclined channel with variable viscosity has been examined. The perturbation technique in terms of the Weissenberg number  to obtain explicit forms for the velocity field has been used. All the solutions of physical parameters of the Darcy parameter , Reynolds number , Peclet number  and Magnetic parameter  are discussed under the different values as shown in plots.

BN Rashid, AJES, 2014

This is the first record of a new species of cyanobacteria Westiellopsis akinetica in the Iraqi environment, Samples were collected on June 2013 and the existence of it was not documented before. We isolated and purified this species ten years ago in Iraq, but we couldn't identify accurately based on all taxonomic handbooks. This is due to the species features being different from the other documented species in the available taxonomic lectures. It resembled many species by morphological characteristics such as Fischerella muscicola, Fischerella thermalis, Westiellopsis biateralis SA16. Westiellopsis interrupta, Westiellopsis persica SA33, Westiellopsis prolifica and Symphyonema bifilamentata. Describing a new species of the Westiellops

Aim and Objectives: The objective of this study was to illustrate the link between periodontitis (PO) and endothelial dysfunction in hypertensive patients. Materials and Methods: This cross‑sectional study involved 53 hypertensive patients with or without PO compared with 28 healthy controls. On the basis of the study protocol, the participants were divided into three groups: Group (1): 24 patients with hypertension only, Group (2): 29 patients with hypertension and PO, and Group (3): 28 healthy controls. Lipid profile, endothelin‑1 (ET‑1), and high‑sensitivity C‑reactive protein (hs‑CRP) were measured. Blood pressure and body mass index (BMI) were evaluated. Diagnostic criteria of severe PO periodontal indices including plaque

Diagenetic processes and types of pores that control the reservoir properties are studied for Mauddud Formation in selected wells of Badra oil field, central Iraq. The microscopic study of the thin sections shows the effects of micritization, cementation, neomorphism, dissolution, dolomitization, compaction, and fracturing on Mauddud Formation carbonate microfacies. The decrease of porosity is resulted from cementation, compaction, and neomorphism. Different types of calcite cement occlude pore spaces such as drusy cement, syntaxial rim cement, and granular (blocky) cement. The neomorphism of micritic matrix and skeletal grains reduces porosity as indicated by development of microspar or pseudospar. Evidence of decreasing porosity by com

This study aimed to detect of contamination of milk and local soft cheese with Staphylococcus aureus and their enterotoxins with attempt to detect the enterotoxin genes in some isolates of this bacteria. A total of 120 samples, 76 of raw milk and 44 of soft cheese were collected from different markets of Baghdad city. Enterotoxins in these samples were detected by VIDAS Set 2 system and it was found that enterotoxin A is present in a rate of 44.74% in milk samples and in a rate 54.50% in cheese samples. While other enterotoxins B, C, D, E were not found in any rate in any samples.
Through the study 60 isolates obtained from milk and cheeses were identified as Staphylococcus aureus by cultural, morphological and biochemical test by u

The Islamic Banks including the Iraqi ones are often resorted to support their governance frameworks in order to improve its competitiveness in their communities. Where, those banks are looking for activities that enhance their governance; one of these activities is Shariah Audit that provided the auditing capabilities to face of developmental challenges and increase competitiveness. Therefore, the content of this paper, discusses know-how to use the Shariah Audit and its references in support of the Shariah Governance in the Iraqi Isla

    A Simple, rapid and sensitive extractive and spectrophotometric method has been described for the analysis of diphenhyldramine –HCl (DPH) in pure form and in pharmaceutical formulations. The method is based on the formation of chloroform soluble ion-pair  complex with Bromophenol blue(BPB) in a phthalate buffer at pH 3.0.The extracted complex shows maximum absorbance at 410 nm. Beer's law is obeyed in the concentration range 0.2-25.0 µg.ml-1. The molar absorptivity and Sandell's sensitivity for the system being  2.416x104 L.mol-1.cm-1 and 0.012µg.cm-2, respectively. The limit of detection was found to be 0.155 µg.ml-1.           The proposed me

   The Ciliophoran Trichodina magna Van As and Basson, 1989 is recorded for the first time in in Iraq from gills of the blue tilapia Oreochromis aureus (Steindachner, 1864) Iraq from Al-Graiat location on the Tigris River at Baghdad city. The description and measurements of this external parasite as well as its illustrations are given.