تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

نظرة عامة: تُعرَّف المادة أو العامل الذي يمكن أن يؤثر على الحمض النووي أو الكروموسومات على أنه سم جيني. قد يؤدي تلف الحمض النووي في الخلية الجسدية إلى حدوث طفرة جسدية ، والتي قد تحفز التحول الخبيث ، في حين أن الضرر الذي يلحق بالخلية الجرثومية قد يؤدي إلى تغيير خاصية وراثية (طفرة في السلالة الجرثومية) (سرطان). أحد الأحماض الدهنية الأحادية غير المشبعة الأحادية غير الأساسية هو حمض البالميتوليك. بعد حمض الأوليك

Objectives: The study involving 20 SARS CoV patients found that elevated microRNA levels, specifically miR-23a overexpression and miR-195-F1gene downregulation, could serve as potential diagnostic factors for COVID-19 infections, potentially aiding in early detection. Materials and Methods: 20 patients suffered from coronavirus (SARS CoV) (Patient group) and ten samples of healthy persons (control group). The blood sample was collected from the patients who attended Al-Zafaraniyah General Hospital, Fatima-Alzahra Hospital, and Al-Yarmook Teaching Hospital in Baghdad City. Nasopharyngeal and oropharyngeal swabs for each patient were taken simultaneously and added immediately into viral transport media (VTM). The microRNAs in the seru

The effect of Wood Flour addition to the gamma alumina powder used in the preparation of gamma alumina (ɤ-Al₂O₃) catalyst carrier extrudates on the pore volume and BET surface area physical properties was investigated. Two parameters which are size of wood flour particles and its quantity were studied. The sizes of wood flour particles used are 150 µm, 212 µm and 500 µm and the weight percentage added to the gamma alumina powder during the preparation of the extrudates are (1%, 3%, 5% and 10%). The results showed that the addition of wood flour to the gamma alumina powder in order to get gamma alumina extrudates used as catalyst carrier is one of the successful methods to improve the pore volume

A chemical study was carried out to evaluate the efficiency of the liver enzyme concertation and uric acid level and its antagonists in the serum of the professors exposed to chemicals in the laboratories of the University of Samarra and their comparison with the healthy people. The research included 25 samples of the exposed professors and 20 samples as a group of officers.

              The results of the current study showed a significant increase in the level of   AST, ALT in the serum of professors exposed to chemicals compared to healthy people. The results showed no significant increase in

This work is devoted to a comparative study of the phenomenon of enantiosemy in Russian and Arabic.Everyone knows the term antonyms - words of the same part of speech, opposite in meaning, such as: Day and night, white and black, truth and lies. But in Russian, Arabic and other languages there is an interesting phenomenon, which consists in the fact that one word has two opposite meanings. Such a phenomenon in linguistics is called enantiosemy (from the Greek words enantios - "opposite" and sema - "sign")