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

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

The thin films of cadmium oxide (CdO) were deposited using the SILAR (Successive ionic layer absorption and reaction) method at various deposition cycles. CdO thin films were made on glass substrates at a temperature of  95°C, using a cadmium acetate source material and an ammonium hydroxide solution. One of the main criteria that impact the quality of thin films is the number of deposition cycles. The size of the crystals decreases with the increase in the number of cycles from 33.7 nm at the immersion cycle 10 to 22.7 nm at the immersion cycle 20, as shown by the X-ray diffraction results. The optical band gap energy of the films reduces as the number of deposition cycles increases, while the transmittance of the Cadmium oxide film i

This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

This research aims to introduce the importance of electronic marketing and the extent of its impact on the quality of the insurance service in general, and the national insurance company in particular, and the advantages it can achieve, an increase in its competitiveness, as well as contributing to increasing the efficiency of the performance of the insurance company.

The research relied on the questionnaire form as a main tool for obtaining data and information by the 70 questionnaire questionnaires required for the field side of the research, as they were distributed and retrieved in full, and all of them are suitable for analysis. The sample .The questionnaire was designed with three axes, the first wa

Use Almtafr axis to study the response component that isolates gave a positive response to the use of standard Almtafr which leads to lower the temperature and the number of cells at a temperature suitable Rifampicin resistant less than that TJ and similarly reflected on the frequency of mutations induced

With the revolutionized expansion of the Internet, worldwide information increases the application of communication technology, and the rapid growth of significant data volume boosts the requirement to accomplish secure, robust, and confident techniques using various effective algorithms. Lots of algorithms and techniques are available for data security.  This paper presents a cryptosystem that combines several Substitution Cipher Algorithms along with the Circular queue data structure. The two different substitution techniques are; Homophonic Substitution Cipher and Polyalphabetic Substitution Cipher in which they merged in a single circular queue with four different keys for each of them, which produces eight different outputs for

Forecasting has become common process and reality. Since man has found multiple forms of simple predictive predictions, fruitful predictive results have emerged, such as weather forecasting or trading on stock exchange. The research was organized by defining the problem, which was manifested by the question:
(What is the prediction in global logo design methods?)
The aim of the research: (revealing design prediction in the methods of global logos). The theoretical framework was: (the concept of prediction in the design of global logos), (methods of global logos), (types of prediction) and then were attached to indicators, results and conclusions, including:
- The color value of international logos came with human needs: a

The objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje