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

Objective: Determine the effectiveness of the Nutrition Education Program upon the pregnant mothers'
nutritional knowledge.
Methodology: ٨ quazi-experimental study was carried out to determine the effectiveness of the nutrition
education program upon the pregnant mother's nutritional knowledge. A non-probability "purposive sample" of
(60) pregnant mother was selected from Al-bayaa' Primary Health Care Center in Baghdad City. These mothers
were divided into two equal groups; study group and control group. A questionnaire was developed as a tool of
data collection for the purpose of the study. A pilot study and follow-up was carried out to test the reliability and
validity of the questionnaire for the period of Octobe

Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

The research talks about the concept of investment allocations, showing its linguistic and  idiomatic meaning, as well as the objectives for which the investment allocations are based, as well as the benefits of these allocations since it shows types of investment contracts, including: current and fixed assets and commitment allocations.

 The research has been concluded with several results, including the protection of the banks and the investor. The contracting parties focus on specific dates that both parties are obliged to abide by,  the research also shows the jurisprudence provisions for investment allocations, each ruling according to the specific branch.

    Research aimed to:1- Be acquainted to the two types of personality A,B with the members of the teaching staff of Anbar university 2- The level of the motivational achievement among the teaching staff  3- The level of motivational achievement  of the teaching staff  of( A,B). 4- Differences of the abstract implications of A,B type  5- The relationship between A and B and the motivational achievement.

  Research Tools: the researchers  followed  measure  A, B type of  Howard Glaser  1978,and   measure  of Achievement Motivation for Mansoorm1986.

   The Result showed: 1. A tendency of the t

        Criticism, as an evaluative criterion, is a significant speech act for English language learners to improve their speech and actions in their academic life. Yet, it is realized differently across diverse cultures. Few studies have shown that the linguistics forms of one language are different from those available in another language. Hence, this study aims to investigate the cross-cultural similarities and differences between 60 Iraqi and Malay university learners in the use of criticism strategies. The data are collected using a Discourse Completion Test (DCT) and a Focus Group Interview (FGI). The data are coded based on Nguyen’s (2005) coding scheme of criticism in terms of the realization strategies. Qualitative

Studied Seen fungi water in nine stations or selected sites along the Tigris River began from the city of Mosul in the north to Qurna in episodes were measured some chemical agents and Alvezaúah water ranged pH values ??(11p) between 7.0 to 8.3 either temperatures ranged between 10to 28 m study showed isolated 22 species of 14 genera of fungi

Most studies combine that it is important to determine the extent of the public's trust TV for two reasons. First of knowing the impact of satellite TV audience ranges and the second determining public outlets for Information Find regard to the extent of the public's confidence in knowing the contents of the satellite during the occupation of Mosul crisis by organizing the Islamic state in Iraq and the Levant And the researcher developed a questionnaire to find out the public's confidence statement satellite contents provided by the questions related to exposandscale.

     The researcher audience chose the city of Baghdad to the suitabil