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

For the first time in Iraq, two species of monogenetic tretamtodes of the genus Dactylogyrus were recorded from gills of Alburnus caeruleus from Tigris river at Al-Zaafaraniya, south of Baghdad during June 1995. The first species, Dactylogyrus sphyrna is characterized by having the seventh pair of marginal hooklets almost twice as large as other marginal hooklets, powerful inner and outer processes of median hooks especially the inner one which is expanded terminally, one connecting bar and long spirally twisted copulatory organ. The second species, Daclytogyrus phoxini differs from the first one by having marginal hooklets of the same size, inner and outer processes of median hooks are not powerful, two connecting bars

This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra

ABSTRACT Background:Hydrogen absorption and related degradation in the mechanical properties of Ni-Ti based orthodontic wires has been demonstrated following exposure to fluoride prophylactic agents. This study was designed to investigate the effects of three fluoride containing agents on the load deflection characteristics of heat activated nickel titanium arch wires during unloading phase. Material and method: Eighty specimens of heat activated nickel titanium arch wires were obtained from Ortho Technology Company, half of which had a 0.016 inch round and 0.019x0.025 rectangular. Ten specimens from both wire size were immersed in one of the tested fluoride prophylactic agents (neutral sodium fluoride gel, stannous fluoride gel or phos-flu

Abstract: The study aimed to investigate the effect of oral administration of hot aqueous extract of beetle cocoon Larinus maculatus Faldermann, in a two doses 50 and100mg/Kg/B.wt for 3 and 6 weeks respectively on the levels of serum glucose, weight of body, and lipid profile in male mice Mus musculus. The results revealed that there was a significant (p<0.05) decrease in serum glucose level was dose and period dependent. Weight of body also reduced significantly (p<0.05) with doses and period dependent. The lipid profile level significantly (p<0.05) decreased in dose and period’s manner in each of Total cholesterol (TC), Triglyceride (TG), High Density Lipoprotein- (HDL), Low Density Lipoprotein (LDL), and Very Low Density Lipoprotei

Background: The most widely used material for fabrication of denture base is poly methyl methacrylate, despite its popularity, the main problems associated with it as a denture base material are poor strength particularly under fatigue failure inside the patient mouth, impact failure outside the patient mouth, which are the main causes for fracture of denture, several studies was done to increase mechanical properties of denture base. The present study was conducted to evaluate and compare the effect of addition single walled carbon nanotubes in different concentrations to polymethyl methacrylate on some mechanical properties (surface hardness, surface roughness, impact strength and transverse strength). Materials and methods: Forty eight

In this paper, three tool paths strategies; iso-planar, helical and adaptive have been implemented to investigates their effect on the mechanical properties of Brass 65-35 formed by single point incremental sheet metal forming process. To response this task, a fully digital integrated system from CAD modeling to finished part (CAD/CAM) for SPIF process has been developed in this paper.
The photo-micrographs shows an identical grain formation due to the plastic deformation of the incremental forming process, change in the grain shape and size was observed. It's found that the adaptive tool path play a significant role to increase the hardness of the formed specimen from (48 to 90 HV) and the grain texture of the formed specimen found a

Iodine-doped polythiophene thin films are prepared by aerosol assisted plasma jet polymerization at atmospheric pressure and room temperature. The doping of iodine was carried out in situ by employing iodine crystals in thiophene monomer by weight mixing ratios of 1%, 3%, 5% and 7%. The chemical composition analyses of pure and iodine-doped and heat-treated polythiophene thin films are carried out by FTIR spectroscopy studies. The optical band gaps of the films are evaluated from absorption spectrum studies. Direct transition energy gaps are determined from Tauc plots. The structural changes of polythiophene upon doping and the reduction of optical band gap are explained on the basis of the results obtained from FTIR spectroscopy, UV–V

Objective: To evaluate and compare the effect of mechanical surface treatment (groove, aluminum oxide particles)
with 45 degree bevel type of joint on tensile bond strength of acrylic specimens repaired by two curing methods
(microwave and water both).
Methodology: Eighty specimens (80) were prepared from pink heat cure acrylic resin. They were divided into two
main groups (40 specimen repaired by microwave energy and 40 specimens repaired by water bath method).Each
group can be divided into four subgroups of ten according to the surface treatment. The control group A was left
intact, group B received no surface treatment, group C and D received surface treatment by (groove, 50 m aluminum
oxide particles). Specimens