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

     Agriculture improvement is a national economic issue that extremely depends on productivity. The explanation of disease detection in plants plays a significant role in the agriculture field. Accurate prediction of the plant disease can help treat the leaf as early as possible, which controls the economic loss. This paper aims to use the Image processing techniques with Convolutional Neural Network (CNN). It is one of the deep learning techniques to classify and detect plant leaf diseases. A publicly available Plant village dataset was used, which consists of 15 classes, including 12 diseases classes and 3 healthy classes.  The data augmentation techniques have been used. In addition to dropout and weight reg

In this paper, we generalized the principle of Banach contractive to the relative formula and then used this formula to prove that the set valued mapping has a fixed point in a complete partial metric space. We also showed that the set-valued mapping can have a fixed point in a complete partial metric space without satisfying the contraction condition. Additionally, we justified an example for our proof.

Local news is an important topic of the press because of its importance to readers. It touches their daily life in one way or another, which makes them interested in and followers of them. Hence the importance of local news, as it interests a wide segment of readers.
There are many sources of newspapers for obtaining local news, as these sources are distributed to the newspaper's own sources and external sources.

Self-sources are the newspaper's own sources, through which it is possible to obtain this news, such as the representatives of the newspaper and its correspondents and the journalists working in it. This is the example in this way.
The external sources are distributed to local and international news agencies and sa

Efficient management of treated sewage effluents protects the environment and reuse of municipal, industrial, agricultural and recreational as compensation for water shortages as a second source of water. This study was conducted to investigate the overall performance and evaluate the effluent quality from Al- Rustamiya sewage treatment plant (STP), Baghdad, Iraq by determining the effluent quality index (EQI). This assessment included daily records of major influent and effluent sewage parameters that were obtained from the municipal sewage plant laboratory recorded from January 2011 to December 2018. The result showed that the treated sewage effluent quality from STP was within the Iraqi quality standards (IQS) for disposal and t

     In this paper, one of the Machine Scheduling Problems is studied, which is the problem of scheduling a number of products (n-jobs) on one (single) machine with the multi-criteria objective function. These functions are (completion time, the tardiness, the earliness, and the late work) which formulated as . The branch and bound (BAB) method are used as the main method for solving the problem, where four upper bounds and one lower bound are proposed and a number of dominance rules are considered to reduce the number of branches in the search tree. The genetic algorithm (GA) and the particle swarm optimization (PSO) are used to obtain two of the upper bounds. The computational results are calculated by coding (progr

 Computer theoretical study has been carried out on the design of five electrode immersion electrostatic lens used in electron gun application. The finite element method (FEM) is used in the solution of the Poisson's equation fro determine axial potential distribution, the electron trajectory under Zero magnification condition .      The optical  properties : focal length ,spherical and chromatic aberrations are calculated,From studying the properties of the designed electron gun. we have good futures for these  electron gun where are abeam current 4*10-4A    can be supplied by using cathode tip of radius 100 nm.

This paper aims to study the quaternary classical continuous optimal control problem consisting of the quaternary nonlinear parabolic boundary value problem, the cost function, and the equality and inequality constraints on the state and the control. Under appropriate hypotheses, it is demonstrated that the quaternary classical continuous optimal control ruling by the quaternary nonlinear parabolic boundary value problem has a quaternary classical continuous optimal control vector that satisfies the equality constraint and inequality state and control constraint. Moreover, mathematical formulation of the quaternary adjoint equations related to the quaternary state equations is discovered, and then the weak form of the quaternary adjoint

Gangyong Lee, S.Tariq Rizvi, and Cosmin S.Roman studied Rickart modules.

The main purpose of this paper is to develop the properties of Rickart modules .

We prove that each injective and prime module is a Rickart module. And we give characterizations of some kind of rings in term of Rickart modules.