Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

Pregnancy at an early age of life is a major challenge. The consequences of this problem have an impact on the quality of life of the young mother and her family, and determines an important risk for her offspring. The son of a teenage mother has, in general, greater risks than that of a mother of more than 20 years. The aim of this study is to determine the prevalence and outcome of teenage pregnancy. A descriptive data base study was conducted at Al-Elwia Maternity Teaching hospital in the period from January 1, 2019 to the end of June 2019 within the age between 12 and 19 years old. The mean age of the mother was 17.4 ±1.5 years. The mean age of the father was 23.9 ± 5.7 years with (69.5%) with Vaginal delivery and most of the

In this Paper, we proposed two new predictor corrector methods for solving Kepler's equation in hyperbolic case using quadrature formula which plays an important and significant rule in the evaluation of the integrals. The two procedures are developed that, in two or three iterations, solve the hyperbolic orbit equation in a very efficient manner, and to an accuracy that proves to be always better than 10-15. The solution is examined with and with grid size , using the first guesses hyperbolic eccentric anomaly is and , where is the eccentricity and is the hyperbolic mean anomaly.

The present study tackles the complex issue of the urgent need for Environmental Auditing (EA) in Iraq in the absence of laws that support environmental management and in the light of the high rates of cancerous diseases in Iraq, which coincided significantly with the increase in oil production, according to the numbers indicated in the Iraqi Ministry of Health. The study aimed to investigate the mediating role of Management Systems (MS) related to the role of EA supporting sustainability reports concerning the reduction of the negative effects of gas emissions from oil companies. We adopted the descriptive approach which relies on studying relationships through a questionnaire that was distributed to a group of workers at Doura Refinery in

Image compression is a serious issue in computer storage and transmission,  that simply makes efficient use of redundancy embedded within an image itself; in addition, it may exploit human vision or perception limitations to reduce the imperceivable information Polynomial coding is a modern image compression technique based on modelling concept to remove the spatial redundancy embedded within the image effectively that composed of two parts, the  mathematical model and the residual. In this paper, two stages proposed technqies adopted, that starts by utilizing the lossy predictor model along with multiresolution base and thresholding techniques corresponding to first stage. Latter by incorporating the near lossless com

Epithelial ovarian cancer is the leading cause of cancer deaths in women. To date, an effective screening tool for ovarian cancer has not been identified Several clinical and biological factors including serum cancer antigen 125 (CA- 125) have been assessed for prognostic and predictive relevance CA-125 is an epithelial marker derived from coelomic epithelium. It is elevated in 90% of advanced ovarian cancers and in 50% of early ovarian cancers while 20% of ovarian cancers have low or no expression of CA- 125 CA-125 concentrations were measured by Mini Vidas test (VIDAS CA125 II / BIOMERIEUX / France). The median CA-125 levels were significantly higher in the sera of ovarian cancer patients than in those with benign tumors an

Objectives: to compare health of mothers and neonatal among age groups, to find out the correlation between
age groups and mother and neonatal health.
Methodology: A descriptive study was carried out at delivery rooms of three teaching hospitals in Baghdad city
from Feb. 28th through May. 28th
, 2013. A purposive (non-probability) sample of 300 laboring women was selected
from delivery rooms categorized into three groups, group 1 (≤19) years, group 2 their age between (20-35) years
old and group 3 their age (≥35) years. The data were collected through the use of constructing questionnaire, an
interview technique with mothers and reviewing their medical records as means of data collection; The
questionnaire con

Here we report for the first time the presence of Apoleptomastix bicoloricornis (Girault, 1915) (Hymenoptera, Encyrtidae), as parasitoid of the rice mealybug, Brevennia rehi (Lindinger, 1943) (Hemiptera, Psedococcidae) in Iraq. Brief notes are provided in distinguishing the parasitoid from other closely allied species.