Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

This study synthesized nanocomposite photocatalyst materials from a mixture of Cu₂O nanoparticles, ZnO nanoparticles, and graphene oxide (GO) through coprecipitation and hydrothermal methods. This study aims to determine the optimum composition of Cu₂O/ZnO/GO nanocomposites in degrading methylene blue. The nanocomposite was synthesized in two steps:  1  the synthesis of Cu₂O and ZnO nanoparticles through the coprecipitation method and the preparation of GO through the modified Hummer method.  2  The preparation of Cu₂O and ZnO nanoparticles mixtures with GO through the hydrothermal method to form Cu₂O/ZnO/GO nanocomposites. The adsorption-photocatalysis process of methylene blue

The research aims to identify the effectiveness of violence by parents in the consolidation of positive values among students. Additionally, the research aims to identify the differences in violence levels among students regarding their gender (males & females). The study was limited to the intermediate school students in Baghdad city / Karkh2 for the academic year 2017-2018. The results showed that males are more violent than females do and that discrimination led to experience violence more than other methods. The researcher recommends the need to create a positive atmosphere within the school context. For future studies, the researcher suggests conducting a study to identify the violence and its relation to some personal character

This study aimed at revealing the degree of availability of standards of word problems in mathematics books for the first three grades of the basic stage in Palestine. For this purpose, the researcher prepared an analysis tool and a list of criteria consisting of two areas: linguistic formulation and mathematical content. Every area had seven items. The results of the study showed that the third-grade mathematics book has the highest degree of availability of the standards with 85.75%, and then came the second-grade mathematics book with 83.12%. Finally, the first-grade mathematics book came with 80.13%. In the light of the previous results, the researcher recommended to develop the language of word problems, to take into account their i

أن الامم والشعوب لاتستطيع المحافظة على استمرار وجودها وتقدمها ورقيها، إلابفضل إعداد اجيالها المتعاقبة الاعداد السليم المتكامل ، وبقدر ما تحافظ الامم والشعوب على تربية هذه الاجيال للتمسك بدينها ، ومعتقداتها ، واخلاقها ، بقدر ما تحافظ على بقائها وعلو شأنها ، وكما فطنت الامم والشعوب إلى اهمية تربية اجيالها ، فطن اعداؤها الى ضرورة التخريب في جذور البناء الصحيح لتربية الاجيال ( فاطمة ، 1998، ص2).

Aim of the current research is to know: -
1 - mental loneliness among university students.
2 - personal attributes according to the model of the list of top five factors of personality among the students of the university.
3 - differences in mental loneliness by variable sex (male - female)
4 - Differences in the top five factors of personality variable by sex (male - female).
5 - The relationship between loneliness psychological and personality traits according to the model of the list of top five factors of personality among the students of the university.

      To achieve this used researcher scale Badri (2010) to fe

Abstract

The current research aims to identify psychological resilience among middle school students. a sample of (300) male and female students was chosen from Al- Azmaa Intermediate School for Boys and Ohran Intermediate School for Girls, It is affiliated with the second Rusafa Education Directorate in Baghdad Governorate. To achieve the research objective, the researcher adopted a scale of Luthar & Cicchetti (2000) to measure psychological resilience. The results showed that middle school students have psychological resilience. There is no significant difference in psychological resilience between males and females.

That the need for the teacher to these two variables (control, ego strength) is urgently needed and necessary for success in his career, the educational process to control the situation and control the positive behavior resulting from it by the teacher education is one of the requirements for success of the plans and objectives of the educational process.

The goal of current research to

 1) measuring the level of the degree of control the school and middle school teachers.

 2) measuring the level of the degree of ego strength of the school and middle school teachers.

 3) to identify statistically sig

Research targeted availability of moral anxiety among secondary school students. The research sample consisted of 500 students from the (fifth grade secondary school) scientific and literary branches.
The researcher prepared a measure of moral anxiety which is in its final form of (36) items. The researcher analyzed the data statistically, significant results showed that the sample of the research they have a moral anxiety .
From these results the researcher came up with a number of recommendations and proposals.

Present research is aimed knowing of smart thinking for secondary schools' students. and discover statistically significant differences in Smart Thinking due to the couple variables of (Gender – Branch)
For the purpose of verification of the aims of the research, the researcher has prepared a smart thinking scale, the scale has been applied on sample of secondary schools' students for both Branches (Scientific & Literary One).It was contingent (500) student male and female were chosen stratified random method.
After data analyze the reached results: The Preparatory fourth grade students have smart thinking. Female smart thinking enjoy a much higher degree than males. and Scientific branch students enjoy thinking and much high