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.
يعد موضوع الثورات العربية من الموضوعات التي تحظى بأهمية كبيرة على المستويين الاقليمي والدولي، لذا فقد طورت مؤسسات الابحاث الدولية ومراكز صنع القرار السياسي والاستراتيجي الاطر والمفاهيم الجديدة في مجال السياسة الدولية، نظرا للتطورات التي شهدتها المنطقة العربية والتي استدعت التطرق الى مجموعة من المفاهيم النظرية ذات العلاقة الوثيقة بما هو حاصل في المنطقة العربية من تغييرات مما تطلب الامر البحث والتدقيق ومن
... Show MoreThere are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a
... Show MoreIn this research The study of Multi-level model (partial pooling model) we consider The partial pooling model which is one Multi-level models and one of the Most important models and extensive use and application in the analysis of the data .This Model characterized by the fact that the treatments take hierarchical or structural Form, in this partial pooling models, Full Maximum likelihood FML was used to estimated parameters of partial pooling models (fixed and random ), comparison between the preference of these Models, The application was on the Suspended Dust data in Iraq, The data were for four and a half years .Eight stations were selected randomly among the stations in Iraq. We use Akaik′s Informa
... Show Moreالكوارث الطبيعية واضرارها على حياة الانسان قديمة لاتحددها فترة زمنية بعينها دون الاخرى ، انها موجودة مند الازل قدم لنا القران الكريم ، والحديث النبوي الشريف ، وكتب التاريخ والجغرافية والبلدان ، وكتب الثقافة العامة وكتب الانواء ، وبعض الكتب المستقلة في الموضوع ومنها كتاب كشف الصلصة في وصف الزلزلة للسيوطي ( ت 911هـ) نمادج لا تحصى من انواع الكوارث الطبيعية ، والتبدلات الجذرية التي حلت بالمجتمعات نتيجة لوقوع
... Show MoreThis study came to discuss the subject of industries dependent on petrochemical industries in Iraq (plastic as a model) during the period 2005–2020, and the study concluded that the plastic industries contribute to areas of advancement and progress and opportunities to deal efficiently with the challenges posed by the new variables, the most important of which is the information revolution. communications and trade liberalization, and this is what contributes to the competitiveness of these industries. And because the petrochemical industry in Iraq has an active role in establishing plastic industrial clusters and clusters of micro, small, and medium industries by providing the necessary feedstock for these industries in various fields
... Show MoreAt the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .
Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow
... Show MoreThe interior spaces represent a true reflection of the concepts and values of humanity and requirements; were interested in current research ongoing changes that have occurred in those human values and requirements over time, even pat each time warp its values and its own requirements. Those changes, which receive Bdilalha the spaces linked by a renewal which guarantees the interior design of the spaces of sustainability and bio-coordinated. Launched search from an initial perception that those associated with the changes of the spaces through time that have not been subject to examination and supervision, they will constitute a continuing threat of losing the ties with the past under the pretext of modernization and mo
... Show MoreThe study of these selected traces shows that what Imam Mardini did on Imam al-Zayla'i and enabled him to graduate the hadiths of the book (guidance and conclusions) as well as in choosing the novel closest to Murad the work and not as described by al-Zayla'i .... never deserves descriptions.
Message in the tune of readers and denial to those who say infidelity tunes
It is from the greatness of God Almighty and from him that he facilitated for me to delve into the immersion of the hadith of the Prophet in my doctoral dissertation, then I found it a fertile ground for the cultivation of scientific results.
Through this work, I chose the topic (Replies of Al-Aini to Ibn Malik in his book Umdat Al-Qari Sharh Sahih Al-Bukhari) because of its scientific impact, as such topics inspire in the soul of the follower and the student a lot of contemplation and great care to understand the texts and then come up with a result that is almost close. It is correct, and my current situation in this research is the condition of many scholars, not without errors and omissions. Whatever was correct is by the grace of