The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

Dumping policy considered as one of the policies occurs severe damages to the developing countries apparently this is happens due to the potential weakness in (productive, technical, legislative, legal institutions) comparing with other developed countries who are members in WTO.

Iraq consider as one of the developing countries that has been effected by the dumping policy, the events in Iraq since downfall of the formal regime, and the allied forces domination of Iraq have all together accelerated in the apace of deterioration , particularly , after the temporary coalition authority  has forced Iraq to adopt a free foreign trade policy& exclusion of the state from the market mechanism & to consolidate import and deac

The architecture of the richly decorated mosques demonstrated that the Islamic culture is one of the most significant and greatest civilizations in the history of humanity. The plant decorative units are one of the key areas in which the Muslim artist excelled. As a result, he created various plant forms that he took from nature, which led him to invent the arabesque art consisting of plant motifs with curved and rounded lines or wrapped between them. These shapes with curved borders include leaves, twigs, and flowers. Buildings and artefacts from the nineteenth century AD have this shape. they achieved their objectives during the twelfth and thirteenth centuries. There was another kind of vegetable decorative unit, made up of stems and

Recently new trends of mosques’ architecture have appeared. These trends differed from those of traditional ones in charictaristics which include two and three dimentional level. The traditional mosques' architecture are affected by several factors, so the research problem is (lack of knoweledge about factors forming traditional mosques' architecture and its effect on contemporary trends of mosques' architecture).The hypotheses of research is (the functional, aesthetic and symbolic religious factors of style are the most active factors in forming contemporary trends of mosques' architecture than religious and environmental factor).The research conclusion is that the symbolic functional factor is most effective factor i

    The results revealed that the incidence of Rhizoctonial damping-off of tomato was 65% and 67% in both rotations. Substrates of pine leaf litter and mushcom 2 suppressed infection reaching 59 and 60%. Mushcom1 restricted disease occurrence to 53%. In contrast, formulated Th + B. subtillus revealed a noticeable disease reduction reaching 33.16%, due to nutrients incited from mushroom thallus. The highest occurrence of damping-off (92 and 94 %) was found in control (sandy loam soil) during rotations. However, partial suppressive of Trichoderma spp. against R. solani was detected in different substrates. Mortality was 90% in control (non-amended soil). Finally, a comparable reduction of

THE ROLE OF ELECTRONIC-PAYMENT SERVICE PROVIDERS IN THE DEVELOPMENT OF E-BANKING IN IRAQ - AN APPLIED RESEARCH IN CENTRAL BANK OF IRAQ

The conservation of natural resources such as water is one of the areas that sustainable agriculture seeks to preserve, rationalize its use and protect it from pollution, because water is a specific factor for agriculture. Despite Iraq's possession of two international rivers, the Tigris and the Euphrates, which pour into the Shatt Al-Arab, it suffers from water shortages in recent times, As a result of several reasons combined, including water policies initiated by the riparian countries to reduce the quantities of water coming from the two rivers to Iraq, led by neighbor Turkey through the construction of dams and reservoirs and the establishment of irrigation projects, as well as climate changes from rising temperatures and lo

The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o