This paper deals  with constructing mixed probability distribution  from exponential with scale parameter (β) and also Gamma distribution with (2,β), and the mixed proportions are (  .first of all, the probability density function (p.d.f) and also cumulative distribution function (c.d.f) and also the reliability function are obtained. The parameters of mixed distribution, ( ,β)  are estimated by three different methods, which are  maximum likelihood, and  Moments method,as well proposed method (Differential Least Square Method)(DLSM).The comparison is done using simulation procedure, and all the results are explained in tables.

The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

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

This research investigated the importance and priorities of the project overhead costs in Iraq via a questionnaire using the fuzzy analytic hierarchy process technique (FAHP). Using this technique is very important in the uncertain circumstances as in our country. The researcher reached to frame an equation through the results of the priorities of weights include the percentages of each of the main items of the project overhead costs. The researcher tested this equation by applying it to one of the completed projects and the results showed suitability for the application. The percentages of the (salaries, grants, and incentives) and (fieldwork requirements) in equation represent approximately two-thirds of project overhe

The study highlights the rivalry of foreign interests in Iraq, especially after the establishment of the monarchy in 1921. This period was characterized by extensive American activity in Iraq in general and Baghdad in particular. This activity increased after the Americans obtained the concession which came in the light of Article IV of the 1930 Treaty. Which officially guaranteed US interests in Iraq. The research also discussed the efforts of the Jesuit Fathers in Baghdad to convert the Church of Wisdom from a place of worship and rites of the Christian religion to a school of the propagation of science and culture along the lines of American schools, College Baghdad), which has become an important school in Baghd

 In this paper, the human robotic leg which can be represented mathematically by single input-single output (SISO) nonlinear differential model with one degree of freedom, is analyzed and then a simple hybrid neural fuzzy controller is designed to improve the performance of this human robotic leg model. This controller consists from SISO fuzzy proportional derivative (FPD) controller with nine rules summing with single node neural integral derivative (NID) controller with nonlinear function. The Matlab simulation results for nonlinear robotic leg model with the suggested controller showed that the efficiency of this controller when compared with the results of the leg model that is controlled by PI+2D, PD+NID, and F

The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from