Increasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio

مشكلة البحث واهميته

      نعيش حالياً في عصر تتردد فيه اصداء الدعوة الى الحرية والديمقراطية في ارجاء الوطن العربي بشكل عام والعراق بشكل خاص، رغم التحديات التي تواجهها هذه الدعوة، وبما ان دور الجامعة لم يعد اليوم محددا بتزويد الطلبة بالمعلومات والمعارف، فقد وسعت نطاقها وعددت اغراضها وتنوعت اتجاهاتها, واصبح للطالب الجامعي ح

Entre le dessin et l’écriture, le rapport est très fort, les deux techniques sont par excellence des moyens d’expression de l’homme sur la toile ou la page. Ainsi les genres romanesques et poétiques connaissent-ils en peinture depuis longtemps une bonne source d’inspiration : des poètes (comme Baudelaire et René Char) et des romanciers (Balzac et Proust) ont, chacun à leur manière, réfléchi et interrogé les œuvres des peintres. La description d’un tableau demeure très fréquente non seulement dans la littérature moderne, voire dans celle de l’époque classique ; en revanche, le Moyen Age connaît la pratique de l’illust

The Present study aims to investigate the attitude toward extremism of the university student and to find differences with three variables, gender field of study ,grade), For the purposes of the study on(3) level scale of the attitude towards extremism , and subjected to validity and credibility ,the scale was designed for ( 590) students sample (237) males ,and (357) females Results shown that students has a mild attitude towards extremism compared with the average of the scale attitude towards Religious extremism occupied the number one level ,followed by social extremism and lastly political extremism in Results also shown different in gender (males ,females) with the males having the granter attitude towards extremism as for the othe

      That corruption with all its forms,  has prevailed over the whole world, but  with  different degrees relaying on the one who leads these countries of rulers, followers and officials who have been deemed  the main reason for that corruption, but if these  rulers  were righteous, These countries would have blessed and elevated and were corrupt unjust tyrants who were the disaster that befell the chiefs of those countries  with ruin, misery, and backwardness. This is what we sought to prove and clarify by considering the verses of the Holy Qur’an in respect with this topic. The research includes an introduction, two topics, and a conclusion.

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يهدف البحث إلى معرفة ما هيه اخلاقيات مهنة العاملين في المكتبات وتحديث متطلباتهم الضرورية من المهنة لكي يسمو بأخلاقياتها ، وهل هذه الاخلاقيات متوافرة في العاملين في مكتباتنا الجامعية ضمن حدود الدراسة ؟ ومن ادوات جمع البيانات : استمارة بالاخلاقيات وزعت على مجموعة من الاساتذة و استبانة وزعت على من المكتبات الجامعية . وكان مجتمع الدراسة العاملون في المكتبات المركزية الأولى والثانية لجامعة بغداد والمكتبة المرك

It has became necessary helping the children to developing same of educational values which can be drawn from daily situations which the live. Especially the childhood stage is the basic building of value individual content since its establishment the societies take care of learning children and take care of them. Through their institutes which depended on, in this function. Therefore the importance of this, research is coming from the importance of this age stage and from importance and necessity of children aguirement the educational values and its development to them, and  the importance this research  coming from depending on guidance program with  new content and it is (al bum of pictures) fro