The researchers have a special interest in studying  Markov  chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable  samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one  of the ministries. Results are analyzed by applying  Maximum likelihood estimation  and Ordinary least squares  methods resulting

The organization of sporting activities at the local and international levels requires a lot of money, which has increased interest in marketing in the sports field, as it is one of the modern topics that represent the basic knowledge needed by the sports marketer and which represents one of the basic concepts to enhance the benefits and returns of sports clubs. The research problem was the weak awareness of the members of the administrative body of Iraqi sports clubs of the role of sports marketing in the dimensions of competitive superiority and not exploiting them in the optimal way that enables clubs to achieve competitive superiority. The research aims to know the role of sports marketing in competitive superi

In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.

Abstract  

   The research problem focuses on studying the interest of the Medical City Department of the Ministry of Health in improving the creative thinking skills of the administrative leadership through parallel & comprehensive thinking according to the of six thinking hats strategy. The research sample consisted of (170) administrative leaders in the upper & middle organizational levels, The questionnaire was used as a main tool for data collection, In addition to the observation & Interview, The research sought to answer the following questions: What is the extent to which the administrative leadership (Tpp & middle) in the organization investigated the concept of the six thinkin

This research attempted to take advantage of modern techniques in the study of the superstructural phonetic features of spoken text in language using phonetic programs to achieve more accurate and objective results, far from being limited to self-perception and personal judgment, which varies from person to person.
    It should be noted that these phonological features (Nabr, waqf, toning) are performance controls that determine the fate of the meaning of the word or sentence, but in the modern era has received little attention and attention, and that little attention to some of them came to study issues related to the composition or style Therefore, we recommend that more attention should be given to the study of

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

The influence of different thickness (500, 1000, 1500, and 2000) nm on the electrical conductivity and Hall effect measurements have been investigated on the films of copper indium gallium selenide CuIn1-xGaxSe2 (CIGS) for x= 0.6.The films were produced using thermal evaporation technique on glass substrates at R.T from (CIGS) alloy. The electrical conductivity (σ), the activation energies (Ea1, Ea2), Hall mobility and the carrier concentration are investigated and calculated as function of thickness. All films contain two types of transport mechanisms of free carriers, and increases films thickness was fond to increase the electrical cAnductivity whereas the activation energy (Ea) would vary with films thickness. Hall Effect analysis resu

Excess molar volumes of five ternary mixtures of 2- methoxy ethanol(1) +butyl acetate(2)+benzene(3), +toluene(3), +chlorobenzene(3), +bromobenzene(3), and +nitrobenzene(3) have been measured at 303.15K. The excess molar volume exhibited positive deviation over the entire range of composition in the systems 2-methoxy ethanol(1)+ butyl acetate(2)+ benzene(3),+toluene(3) and sigmoid behavior in the case of the remaining systems. Flory's statistical theory have been extended to predict the excess molar volumes of the five ternary mixtures at 303.15 k over a wide range of composition . An excellent agreement has been found between the experimental and theoretical excess molar volumes , both in magnitude and sign .

Refractive indices (nD), viscosities (η) and densities (r) were deliberated for the binary mixtures created by dipropyl amine with 1-octanol, 1-heptanol, 1-hexanol, 1-pentanol and tert-pentyl alcohol at temperature 298.15 K over the perfect installation extent. The function of Redlich-Kister were used to calculate and renovated of the refractive index deviations (∆nD), viscosity deviations (ηE), excess molar Gibbs free energy (∆G*E) and excess molar volumes(Vm E). The standard errors and coefficients were respected by this function. The values of ∆nD, ηE, Vm E and ∆G*E were plotted against mole fraction of dipropyl amine. In all cases the obtained ηE, ∆G*E, Vm E and ∆nD values were negative at 298.15K. Effect of carbon atoms