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 governance. The research concluded that the use of the activity based budgeting ABB data service costs more fair base provides leading to convince top management of the Directorate of the importance and the role of the activity based budgeting system ABB and provided them with the cost of data more accurate and appropriate help in planning, control and make the right decisions.
In this paper the reinforced materials manufactured from steel continues fibers are used in Aluminum matrix to build a composite material. Most of researches concentrated on reinforced materials and its position in the matrix according to its size and distribution, and their effects on the magnitude of different kinds of the stresses, so this paper presents and concentrate on the geometrical shape of reinforced material and its effects on the internal stresses and strains on the composite strength using FEM as a method for analysis after loaded by certain force showing the deference magnitudes of stresses according to the different geometrical shapes of reinforced materials.
In this paper, SiO2 nanoparticles thin films were synthesised at different PH values of solution by sol gel method at fixed temperature (25oC) and molar ratio (R =H2O/precursor) of (Tetra Ethyl Ortho Silicate) TEOS as precursor at (R=1). The structure and optical properties of the thin films have been investigated. All thin films were tested by using X-RAY diffraction. All X-RAY spectrum can be indexed as monoclinic structure with strong crystalline (110) plane. The morphological properties of the prepared films were studied by SEM. The results indicate that all films are in nano scale and the particle size around (19-62) nm .The size of silica particles increases with increasing PH value of solution where both the rate of hydrolysis and
... Show MoreOil is considered the most important source for providing the funds for the national economic sectors. The revenues of oil constitute %95 of the GPD. Therefore, the development of the remaining sectors depend on oil..
The Iraqi Oil Marketing Organization (SOMO) depended on the a unified price for all the buyers, That may not reflect the real value of market and did not contribute in marketing the type of heavy oil. Then, to what extent had SOMO been able to market the light and heavy crude oil in a way that contains the expected increase in the crude oil production.
(1)
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
Deep learning convolution neural network has been widely used to recognize or classify voice. Various techniques have been used together with convolution neural network to prepare voice data before the training process in developing the classification model. However, not all model can produce good classification accuracy as there are many types of voice or speech. Classification of Arabic alphabet pronunciation is a one of the types of voice and accurate pronunciation is required in the learning of the Qur’an reading. Thus, the technique to process the pronunciation and training of the processed data requires specific approach. To overcome this issue, a method based on padding and deep learning convolution neural network is proposed to
... Show More
(18)
(2)
Search marked (the reflection of diode technology light emitting (LED) on the modular design of external lighting) is an analytical study of the units, external lighting for gardens and adopted in its work on the diode technology emitting light to reach the magnitude of the effect and the change happening where according to this technique was the problem of the research in which is (what emotion the formal and functional units of external lighting according diode technology light emitting) and identified in the first part of it, including the goals came Search of b (statement reversal winning technical transformation of lighting from incandescent bulbs to light emitting diode technology (LED) on each of shape design and the nature of the
... Show More
رقابة القاضي على تنفيذ قرارات التحكيم التجاري الدولي وفًقا لاتفاقية نيويورك
This paper presents an investigation to the effect of the forming speed on healing voids that inhabit at various size in an ingot. The study was performed by using finite element method with bilinear isotropic material option, circular type voids were considered. The closure index was able to predict the minimum press force necessary to consolidate voids and the reduction. The simulation was carried out, on circular cross-section lead specials containing a central void of different size. At a time with a flat die, different ratio of inside to outside radius was taken with different speed to find the best result of void closure.
The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.
The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments
... Show MoreThere are Islamic sources and books that deal with the different doctrinal and differential framework of the Islamic religion with a monistic approach, describing them with embarrassing jurisprudential titles such as: excommunication and expiation, and epithets that carry the characteristics of hatred and rejection, in addition to removing them from the sect and religion, and the reason for that is that the doctrine (A) or (b) considers itself the doctrine that represents only the Islamic religion, and other doctrines are misguided and disbelieving. the reasons behind this - besides the attempt to establish doctrinal and fiqih rooting in claiming truth and escaping from within the foundational differential doctrinal system – is the pol
... Show More