Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

The present study deals with the effect of teaching oral Communication Strategies on English language learners. The use of oral communication strategies not only solves learners’ communication problems, but also enhances the learner’s interaction in target language, which in turn, improves their oral proficiency .The sample of this study is EFL students in the first stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (60) students distributed on experimental group(A) includes (30) students, and (30) students as control group(B). In order to achieve the aim of the study, and to gain a closer idea about the impact of teaching oral Communication Strategies on th

Experimental tests were conducted to investigate the thermal performance (cooling effect) of water mist system consisting of 5μm volume median diameter droplets in reducing the heat gain entering a room through the roof and the west wall by reducing the outside surface temperature due to the evaporative cooling effect during the hot dry summer of Baghdad/Iraq. The test period
was Fifty one days during the months May, June, and July 2012. The single test day consists of 16 test hours starting from 8:00 am to 12:00 pm. The results showed a reduction range of 1.71 to 15.5℃ of the roof outside surface temperature and 21.3 to 76.6% reduction in the daily heat flux entering the room through the roof compared with the case of not using w

Human resources have been regarded as the most important asset for any organization because of its essential part in achieving the sustainable competitive advantage and survival. Managing human resources is very challenging and requires an effective bundle of practices that contribute to attaining the organizational goals. This study tries to confirm the importance of HRM practices in small businesses which came to play a vital role in the economies of the world, through clarifying the influence of HRM practices on the organizational performance, using a mediating variable (employees’ outcomes). Also the study attempts to highlight the key role of governmental support from view point of small businesses, through verifying the significant

A characteristic study of a passively Q-switched diode pumped solid state laser system is presented in this work. For laser a comparison study for the theoretically calculated results with a simulation results using a software which calculates the Q-switched solid state laser parameters was such as energy, peak power and pulse width were performed. There was a good agreement between our theoretical calculations and the simulation values.

In this work, plasma parameters such as, the electron temperature )Te(, electron density ne, plasma frequency )fp(, Debye length )λD(
and Debye number )ND), have been studied using optical emission spectroscopy technique. The spectrum of plasma with different values of energy, Pb doped CuO at different percentage (X=0.6, 0.7, 0.8) were recorded. The spectroscopic study for these mixing under vacuum with pressure down to P=2.5×10-2 mbar. The results of electron temperature for X=0.6 range (1.072-1.166) eV, for X=0.7 the Te range (1.024-0.855) eV and X=0.8 the Te is (1.033-0.921) eV. Optical properties of CuO:Pb thin films were determined through the optical transmission method using ultraviolet visible spectrophotometer within the ra

 In this work, plasma parameters such as (electron temperature (Te), electron density (ne), plasma frequency (fp) and Debye length (λD)) were studied using spectral analysis techniques. The spectrum of the plasma was recorded with different energy values, SnO2 and ZnO anesthetized at a different ratio (X = 0.2, 0.4 and 0.6) were recorded. Spectral study of this mixing in the air. The results showed electron density and electron temperature increase in zinc oxide: tin oxide alloy targets. It was located  that  The intensity of the lines increases in different laser peak powers when the laser peak power increases and then decreases when the force continues to increase.

The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.

To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system  while the second represents the period of time that followed 

The research found a number of conclusions but the mo

Two types of adsorbents were used to treat oily wastewater, activated carbon and zeolite. The removal efficiencies of these materials were compared to each other. The results showed that activated carbon performed some better properties in removal of oil. The experimental methods which were employed in this investigation included batch and column studies. The former was used to evaluate the rate and equilibrium of carbon and zeolie adsorption, while the latter was used to determine treatment efficiencies and performance characteristics. Expanded bed adsorber was constructed in the column studies. In this study, the adsorption behavior of vegetable oil (corn oil) onto activated carbon and zeolite was examined as a function of the concentr

In this work, oral lesions belong to 17 patients, 7 males and 10 females. Their ages range between 15 and 45 years. Follow up was conducted after one day, 7 days, 14 days, one month, and finally 3 months postoperatively. The study lasted for 1.5 year. Surgical diode laser with wavelength of 810 ± 20 nm, with two power levels of 10 and 15 W were used in contact and in non-contact mode via optical fiber. The postoperative outcome revealed; greater haemostatic capability, dry, sealed wound and noticeable lack in pain sensation