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 m

The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

With the great development in the field of the Internet, the talk about the new media and its implications began, And its interactive services have made the future of media material sometimes participating in it and manufacturing it at other times,
the public is seeking information and choosing the appropriate ones, as well as exchanging messages with the sender after what the role of the receiver is just receiving information only.
This study aims to demonstrate the effects of using digital media in various forms and types to construct the value system of Iraqi society through the identification of the following aims:
Identify the most popular digital media for the Iraqi public in their daily lives on the Internet.
Identify

This paper is focused on studying the effect of cutting parameters (spindle speed, feed and depth of cut) on the response (temperature and tool life) during turning process. The inserts used in this study are carbide inserts coated with TiAlN (Titanum, Aluminium and Nitride) for machining a shaft of stainless steel 316L. Finite difference method was used to find the temperature distribution. The experimental results were done using infrared camera while the simulation process was performed using Matlab software package. The results showed that the  maximum difference between the experimental and simulation results was equal to 19.3 , so, a good agreement between the experimental and simulation results  was achieved. Tool life w

The study aimed at knowing the financial consumer about the available protection from financial and banking services, presenting, and examining the evidence of some indicators indicating the reality of financial inclusion in the Iraqi banking system. Therefore, the study sought to know the extent of the level of protection available to the financial consumer as a result of its use of financial and banking services by the Iraqi banking system, and what It is the reality of financial inclusion in the banking system by measuring some financial and banking indicators. The study relies on the two (analytical) and (descriptive) approaches based on the questionnaire form and the data issued by the Central Bank of Iraq (2017-2020). Watch

The Video effect on Youths Value

The results of the analysis showed that there is a correlation between ISO 9001    and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid respon

This Study aimed To know The relation between Types of blood and health problems which human Suffered from , and the effect of food intake on health.
Samples of study contained 269 person aged between 30 – 70 years which choiced randomly for sex , we are take all in formation about samples of study by form paper contian sex , age, type of blood , weight (kg) , height (cm) , smoking or.not , sporting or not, problems in digestive tract , sensitivity for foods , heart problems , ratio of cholesterol in blood , Sinusitis , Asthma , diabetic meliuts , arritable bowel syndrome , diaherra , problems in kidney and urination , hypertension , anemia , alternation in liver function , arthritis with form record in daily food intake and its ade

Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product              &nbs