The study aimed to reach the best rating for the views and variables in the totals characterized by qualities and characteristics common within each group and distinguish them from aggregates other for the purpose of distinguishing between Iraqi provinces which suffer from deprivation, for the purpose of identifying the status of those provinces in the early allowing interested parties and regulators to intervene to take appropriate corrective action in a timely manner. Style has been used cluster analysis Cluster analysis to reach the best rating to those totals from the provinces that suffer from problems, where the provinces were classified, based on the variables (Edu

Abstract
             In this research will be treated with a healthy phenomenon has a significant impact on different age groups in the community, but a phenomenon tonsillitis where they will be first Tawfiq model slope self moving averages seasonal ARMA Seasonal through systematic Xbox Cengnzla counter with rheumatoid tonsils in the city of Mosul, and for the period 2004-2009 with prediction of these numbers coming twelve months, has found that the specimen is the best representation of the data model is the phenomenon SARMA (1,1) * (2,1) 12  from the other side and explanatory variables using a maximum temperature and minimum temperature, sol

The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

• ِAbstract:

Autonomic neuropathy, vasculogenic causes, endocrine deficit, drug-induced, psychosocial problems, or a combination of these causes might lead to Erectile dysfunction (ED).

• Aim:

This study aimed to compare between pudendal neuropathy against limb neuropathy in patients with diabetics and complaining from Erectile dysfunction by considering the Electrophysiological studies.

• Methodology:

84 diabetic subjects were enrolled in this analytic cross-sectional study with an average age of 38.4 years presented with impotence. All of them were assessed by Electrophysiological stud

Behavioral and emotional disorders represent one of the commonest problems facing children in particular and disturbing their parents and educators in general. This is because Iraqi people have long been living in difficult conditions and faced various terrorists’ operations, such as killing, destruction, robbery, and looting. Such operations are said to be one of the reasons that leads to the development of such disorders, and may negatively affect the psyche of the child and be reflected on his behavior as represented by playing with the IPad for hours, and suffering from nightmares. Accordingly, the current research aims to examine specifically the commonest negative behavioral disorders among kindergarten children during the post-t

Background: Chronic obstructive pulmonary disease (COPD) is a preventable disease with some significant extra pulmonary effects that may contribute to the severity in individual patients.. The systemic manifestations  of  COPD  include  a number of endocrine disorders , such  as  those  involving the pituitary, the thyroid , the gonads, the adrenals  and  the pancreas.  The  mechanisms  by which COPD  alters  endocrine function are incompletely understood  but likely involve  hypoxemia , hypercapnia , systemic inflammation and  glucocorticoid  administration.

Objective:  To evaluate the relationship bet

The history of civilizations in the past centuries is a rich source for creativity and inspiration in all areas of art and design, especially in the field of fashion design. Many designers draw their designs from previous eras; which is the aim of this research as we propose designing fashion the mannequin for the category of young girls aged between (10-18). The costumes were inspired by Victorian women's costumes during the time period (1860-1890) and were subdivided into three time periods (1860-1870), (1870-1880), (1880-1890) forming three designs for each time period , analyzing the nine designs to achieve the creative , functional and aesthetic aspects that are appropriate for the age group (research sample). The importance of the

This is a research in which I studied the opinions of Arab scholars, in their studies
For (what) and (whatever) the two conditionals and their indication of time, and its name
B (time in (what) and (whatever) the two conditions), and I mentioned their opinions in it
This issue was discussed and discussed, and in this study it relied on the sources of the Arabic language.
Especially the books of grammar, interpretation, and the opinions of the scholars of the principles of jurisprudence are mentioned,
I also mentioned the opinion of the scholars of jurisprudence, and how they likened (whatever) to (everything).
In its indication of repetition, and as long as it indicates repetition, it indicates
time Because repetitio

Receipt date: 2/2/2021 accepted date: 4/6/2021 Publication date: 12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

The approval of the federal general budget in Iraq is one of the most important competencies of the legislative authority , Being one of the important financial and monetary policy instruments on which the state depends for its economic growth , Hence, the obstruction of the approval of the federal b