Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

The concentrations of natural radionuclides in sediment samples from various locations along the stream of the Tigris riverbank in the Medical city in Bab Al- Muadham, Baghdad, had been examined using NaI(Tl) detector. The mean concentrations of specific activity for ²³⁸U, ²³²Th, ⁴⁰K and ¹³⁷Cs for sediments of the river was 13.5±4.6, 35.2±3.1, 272.2±21.4 and 1.5±0.35 Bq/kg  respectively. The findings revealed  that the concentration values of natural radionuclides and cesium were below permitted limits. The radiological hazard was compared with a global average (Radium equivalent, absorbed dose rate, radiation hazard index and annual effective dose equivalent) finding it was less

This study aims to answer a significant problem of social sciences and philosophy: How do we construct an institutional reality such as diplomacy with an objective recognizable existence? The study assumes that the ability to build institutional reality is based on our biological capacity, as it takes different forms in all the institutions we construct. The study takes the theory of the American philosopher John Searle as an approach to examining the assumption. The study sums up important findings; cultures, although they share the biological capacity on which they produce institutional realities, differ in the form of the value standards on which the institutional realities are based. The study recommends the need of Arab social resea

Background: Decreased taste acuity to the four basic tastes is closely related to health problems (diseases & medications), aging, and smoking. This study aimed to determine taste detection and recognition thresholds to the four basic tastes in some physiological and pathological conditions, determine saliva flow rate, serum and saliva zinc levels in these groups.
Objective and Methods: The study includes 218 individuals (35–80) years old divided into six groups; the control, aging (subjects over 60 years), smokers, diabetics, haemodialysis patients and hypertensive patients on chronic use of captopril.The taste detection and recognition thresholds of sweet, salty, sour and bitter tastes, saliva flo

The current research seeks to know the difficulties in memorizing literary texts with fourth grade students from teachers’ point of view of and students
The research contains a community of (10,870) students from schools affiliated to the Directorate of Karkh, second and the number of schools for boys and girls (79) School and the number of teachers (349) who are specialized in teaching Arabic language to fourth grade preparatory students and there was a section of a randomly sample of each of the students, teachers and schools .
Some actions which can be listed below:-The survey which was done by the researcher for the views of the two samples from teachers and students as the number of teachers covered in this research (20) and

This research involves design and simulation of GaussianFSK transmitter in UHF band using direct modulation of ΣΔ  fractional-N synthesizer with the following specifications:

Frequency range (869.9– 900.4) MHz, data rate 150kbps, channel spacing (500 kHz), Switching time 1 µs, & phase noise @10 kHz = -85dBc.

New circuit techniques have been sought to allow increased integration of radio transmitters and receivers, along with new radio architectures that take advantage of such techniques. Characteristics such as low power operation, small size, and low cost have become the dominant design criteria by which these systems are judged.

A direct modulation by ΣΔ  fractional-N synthesizer is proposed

The research aims to answer the questions that revolve in the mind of mankind about how to create creation, how it existed prior to creation, who created existence, and the characteristics of that presence. The researcher also wanted to show that the culture of Imam Ali (peace be upon him) In the book of Adam, peace be upon him, God has punished Adam (peace be upon him) for not having sinned. Because his wife is the one who fed him the fruit of the tree, and this is contrary to what was stated in the sermon of Imam (peace be upon him) who Z Adam (peace be upon him) is the one who trusted Satan and Gwighth.

We note that the approach of the rhetoric has pointed to the creation of angels and did not refer to

A total of 60 samples of drinking water filtrated by Reverser 0smosis Filtration System from April to October 2012, from different houses in Baghdad – Al Resafa, so as to identify the eggs and cysts of protozoa. Two methods applied direct smear and staining technique with zeal nelson stain, which appeared Tape warm eggs, Ascaris lumbrecoides eggs and oocyst of Cryptospordium sp. This study revealed that total contamination rate with intestinal parasites in tap water were 96.6% this high rate, refers to filtrate tap water by reverse osmosis system was useful to prevent or reduce the contamination of drinking water, in order to reduce risks to public health; So recommended to apply this method at water purification stations. Dis

Background: Lateral cephalometric radiography is commonly used as a standard tool in orthodontic assessment and treatment planning. This study aimed to determine the tongue and surrounding space area in a sample of Iraqi adults with class I dental and skeletal pattern. Materials and methods: The study included thirty healthy subjects (15 males and 15 females) with an age ranged between 23-34 years and class I dental and skeletal pattern with no history of any sleep related disorders. The assessed cephalometric measurement included length and height of the tongue and position of hyoid bone from cervical line. Descriptive statistics were obtained for the data. Genders difference was evaluated by independent sample t-test. Results: There wer

 We conclude that this study has dealt with an important aspect of the book that was not clearly defined in the book as it was derived through the book's translations, namely, the extraction of those urban structures of the city of Baghdad, which were of great importance in the religious, cultural, economic and social life at that time, The important link that reflected the development of the Islamic city in general and Baghdad in particular, as he addressed such urban facilities through the translations of the book that did not offer the outline or information about those facilities, but only the name only, and here lies the difficulty in addressing Such as T. As subjects because they need the most accurate analysis of facilities t