Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

The purpose of this research is to identify heritage and highlight its value by drawing on its decorative vocabulary and integrating it with the Arabic calligraphy to revive the heritage in a contemporary style, and to create decorative design units inspired by Sadou and Arabic calligraphy and to employ them in the modern fashion designs. The applied descriptive approach has been used in this research, and the research community is made of women in Riyadh area. The tools used in this research were the questionnaire and the observation. The most important results of the research are: the design of decorative units from the integration of Arabic calligraphy and the decorations of the Saduo, and the use of these units in the design of the o

The aim of the research was to prepare Pilates exercises using the barrel ladder apparatus and to identify the effect of Pilates exercises on agility, coordination, and motor sequences of third-year female students in artistic gymnastics. The researcher adopted the experimental method to achieve the objectives of the study and to verify its hypotheses, as it is suitable for the nature and problem of the research. In selecting the research population, the researcher carefully chose the sample using a purposive method, clarifying its elements and constituent units. The research population consisted of third-year female students at the College of Physical Education and Sports Sciences for Women / University of Baghdad, with a total of 20 stud

The author addresses the issue of the linguoculturological component in the process of teaching Russian to Arabic students, focuses on the peculiarities of the national character of students. The author also refers to the long-standing ties of Russian and Arab cultures, thus emphasizing the relevance of this aspect for the current state and situation of the Russian language in Arab countries.

Автор статьи обращается к вопросу лингвокультурологической составляющей в процессе преподавания русского языка арабским студентам, останавливается на особенностях национального хара

The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

In this study, stabilization of expansive soils using waste materials namely; Cement Kiln Dust (CKD), and waste plastic bottles (WPB) was experimentally investigated. Using CKD and WPB are exponentially increasing day by day, due to their capability to solve both environmental and geotechnical problems successfully. Expansive soils were collected from locations with a wide range of plasticity index (PI) (15 - 27) and liquid limit (LL) (35% - 64%). Stabilizer percentages were varied from 0% to 20%, and curing durations for CKD cases were 7 and 28 days. Results showed the best percentages of CKD and WPB are 12% of each one respectively. LL, plastic limit (PL), and swelling percent (SP) loss were observed, which are 46%, 55%, and 96% respec

 This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information And data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a role i

For the period from February 2014 till May 2014, one hundred and nine lactose fermenter clinical isolates from different samples (urine, stool, wound swab, blood, and sputum) were collected from Alyarmok, Alkadimiya, and Baghdad teaching hospitals at Baghdad governorate. Identification of all Klebsiella pneumoniae isolates were carried out depending on macroscopic, microscopic characterizations, conventional biochemical tests, and Api 20E system. Fifty-three (48.62%) isolates represented K. pneumoniae; however, 51.73% represented other bacteria. Susceptibility test was achieved to all fifty-three K. pneumoniae isolates using five antibiotic disks (Ceftazidime, Ceftriaxone, Cefotaxime, Imipenem, and Meropenem). Most of tested isolates (90