This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Show the greatness of Allah Almighty when contemplating the benefits of trees and plants in
Life in general and trees mentioned in the Koran in particular, do not have to meditate that
He acknowledges the greatness of the Almighty Creator, and his preference over man, that he is prepared for his livelihood
And give him what he can do in this life to the fullest.
  The study also stressed the need to urge people to this great blessing trees
By preserving them and wasteful wastefulness.
  The study also pointed to the need to guide people towards the aesthetics and improvements of
Look through and enjoy the beauty of trees, flowers, greenery and fruits ..

Gypseous soils are common in several regions in the world including Iraq, where more than 28.6% of its surface is covered with this type of soil. This soil, with high gypsum content, causes different problems for construction and strategic projects. As a result of water flow through the soil mass, the permeability and chemical arrangement of these soils varies with time due to the solubility and leaching of gypsum. In this study, the soil of 36% gypsum content, was taken from one location about 100 km southwest of Baghdad, where the samples were taken from depths (0.5 - 1) m below the natural ground and mixed with (3%, 6%, 9%) of Copolymer and Novolac polymer to improve the engineering properties that include: collapsibility, perm

The optical energy gap and optical constants such as the reflective index, dielectric constant have been evaluated due to The optical transmission and UV-VIS absorption spectra have been recorded in the wavelength (200 - 1100 nm) for PVA/PANI polymer blends and PVA/PANI/ZnO nanocomposites with different concentrations of ZnO (0.02, 0.05, 0.07, 0.1and 0.2) wt %. The results indicate that the materials have allowed direct transition. The reflection index and dielectric constant are increase with wavelength

The huge magnetic fields of neutron star cause the nuclei of the stellar surface to form a tightly bound condensed layer. In this research some characteristics of polar gap and magnetosphere enclosed the star according to Sturrock Model were illustrated, positrons move out along the open field lines, and electrons flow to the stellar surface as in the related to Sturrock model. The magnetic field within polar gap areas, which is defined by the Irvin Radius (RL) decreases due to the expansion of the polar, resulting from the physical motion of the accreted material. The values of height gap at different distances from the star were estimated. The obtained results improve the most energetic positrons those with E? Emax radiate away their ener

Pure nano Ferro fluid was synthesized by chemical co-precipitation method. The composite of polyaniline with nano sized Ferro fluid was prepared by In-situ–chemical oxidation polymerization method with ammonium per sulphate as an oxidant in aqueous hydrochloric acid under constant stirring at room temperature. The optical properties, absorption, transmission, optical energy gap (Eg) and optical constant refractive index (n) have been investigated. The value of the Eg decreased with increasing Ferro fluid concentration.

        Educational services in Iraq face many problems that have reduced the efficiency of the educational process, as a result of the difficult conditions experienced by educational services in Iraq. This led to the accumulation of these problems and their exacerbation significantly over the years, as there was no fundamental solution to these problems. The study proposes a planning method for managing the educational system in Iraq, especially for the primary and secondary levels, where these negative phenomena are very prominent, especially the deficit in school buildings and the phenomenon of overcrowding in classrooms.      &am

The research was conducted in one of the fields of the Department of Plant Production in the desert region (tomato development project) affiliated with the Directorate of Agriculture of the Holy Karbala Governorate for the purpose of studying the effect of spraying the shoots of the Kohlrabi plant (hybrid) with the Nano biopolymer (Chitosan) and the Azotobacter bio inoculum on the roots of the plant seedlings in terms of growth indicators and yield for the autumn agricultural season. 2023-2024 ,The means were compared according to the Duncan multiple ranges test at significant to level of 0.05.with R.C.B.D . The first factor was spraying the shoots with Nano- Chitosan at a concentration of (0, 1, and 2) g L-1, two weeks after transplanting,

The effect of nitrogen fertilizer and the planting distance on growth and yield of the sunflower cultivar (Taka) was investigated. The experiment was conducted in the field using five nitrogen fertilizer levels (0, 50, 100, 150, 200) kg/donum and three planting distances (10, 20, 30) cm/plant. The experiment design was split-plot by using RCBD with four replicates. The level of fertilizer as the main plot, while the planting distance as the sub plot. Plant high and yield components were measured. Results indicated that using 200 kg/donum of nitrogen and 30 cm/plant of planting distance gave the highest rate of 1000 seeds weight and the number of seeds/ head. While using 200 kg/donum of nitrogen fertilizer with 10 cm/plant of planting dista

The research aims to find out the effect of PEDODE Strategy on the acquisition of historical concepts of First Intermediate Grade. To achieve this goal, the researcher has put forward this zero hypothesis: There is no statistically significant difference at the level of (05,0) between the mean of the students' marks in the experimental group who study the history subject using PEDODE strategy and that of the students' marks in the control group who study the subject according to the traditional method in the post-testing on the acquisition of historical concepts. The sample of the study consists of (62 female-students) of First Intermediate Grade in the Directorate of Baghdad Education/ Karkh2nd for the academic year 2016-2017. The sampl