The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

Background Median sternotomy is the gold standard incision for most cardiac operations. However, with the advent of minimal invasive surgery, a new approach emerged in cardiac surgery named mini-sternotomy and has been successfully used to perform a variety of operations.

 The aim of this paper is to present our experience of using mini-sternotomy to harvest the left internal mammary artery (LIMA) for off-pump revascularization of the left anterior descending artery (LAD)

 Methodology Over a 2-year period (October 2012-October 2014), 100 patients underwent coronary artery bypass grafting (CABG) via conventional median sternotomy (CMS) (n=80) and mini-sternotomy (MS) (n=20). The

Arabs knew the art of diction and elocution as part of their life in peace and war and in lamentation, satire, narration and description, as they were distinguished by influential and meaningful speeches in war and battle times, and the most prominent topics of the pre-Islamic rhetoric were pride, enthusiasm, bravery and other meanings related to heroism and call for war. It was not a long time when Arabs paid more attention to this great phonetic phenomenon, as they see that it elevates the status of the word and shows its meanings and significances. The current research aims to reveal the function of diction in conveying the meaning in radio drama.
The research methodology: the researcher adopted the analytic descriptive method gui

Benign prostate hyperplasia (BPH), non-cancerous enlargement of prostate, is the most prevalent disease entity in elderly men. BPH affects 40% of men after the age of 60year worldwide. BPH causes problems for patients with significant lower urinary tract obstructive symptoms, if not responding to medical therapy, surgical intervention is instituted. One method of the treatment of symptomatic BPH is laser prostatectomy. The understanding of tissue effects by laser radiation is very important for the safe clinical application of laser. Objective: study the 2100 nm Ho: YAG laser gross tissue effects in the prostate at different laser dose settings in an vitro model prostate tissue samples harvested from same specimen of open surgery prostat

Finance is considered as an important and essential element when developing any housing policy which has a basic role creation of channels and effective means of saving money for individuals and institutions involved in the construction of housing units , and in particular that there is a deficit of residential dramatically in Iraq offset by a significant decline in the rates of construction housing and the accumulation of housing need in the coming years , the importance lies of the subject in creating mechanism for financing this sector and the impact of such a mechanism in solving the problem of the deficit number of housing units, through studying the experiences of some countries in the policies of housing finance to take advantage

In the city, building space could transform to be as place, because architecture does not include only traditional values such as housing, human protection, stability, etc, but could carry other dimensions beyond the housing or building occupancy or develop urban design. Rivers had vision in motion as a way to show dynamic processes in its flowing slowly, which are simply measured in time and the life of citizens. The research consider the river path in traditional cities as Alley connecting the spaces of the city ... old Baghdad was characterized by this property and it is look like Venice in the past, while traditional European cities were able to preserve this property till now, and capable to take transformation of the city with deve

Background: Breast cancer is the most common
malignancy affecting females worldwide. The association
of Epstein-Barr virus (EBV) with this cancer is a longstanding
interest to this field.
Aim: to investigate the presence of EBV in breast tumor
tissue in relation to age.
Patients and Methods: Paraffin-embedded tissue blocks
from 45 female patients with breast tumors (ranged in age
from 28 to 85 years) were retrieved. The cases were
grouped into two categories: group (A): included 30 cases
with breast carcinoma and group (B): included 15 cases
with benign breast diseases as a control group .The
expression of EBV protein was examined
immunohistochemically.
Results: Twelve (40%) of the 30 breast canc

Abstract

Since period the developing economies  including, Iraq economy faced undesirable double economic which is spread unemployment beside continual rising  in price levels this phenomenon called stagflation , there is researches  deal with this phenomenon and the elements participate in it, but it seems to the researcher there is important element from These elements which did not give sufficient concern and this lead to unhealthy situation  which can be represent to the rush creating establishments to University education in Iraq during period ( 2004- 2014) with excessive the3 truly need of the outputs which the Iraq market need which result increase the numbers unemployed on one

Purpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.

Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.

Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v