Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

The main objective of resources management is to supply and support the site operation with necessary resources in a way to achieve the required timing in handing over the work as well as to achieve the cost-realism within the budget estimated. The research aims to know the advantage of using GIS in management of resources as one of the new tools that keep pace with the evolution in various countries around the world also collect the vast amount of spatial data resources in one environment easily to handled and accessed quickly and this help to make the right decision regarding management of resources in various construction projects. The process of using GIS in the management and identification of resources is of extreme importance in t

This study applies a discourse analysis framework to explore the portrayal of women in Maysloon Hadi’s novel (The Black Eyes) (2011), using Critical Discourse Analysis (CDA) and Norman Fairclough’s tri-dimensional model (1989) as the analytical foundation. It investigates the roles and challenges women face in the novel. While there is growing interest in the portrayal of women in literature, Iraqi literature—especially from the perspective of Iraqi women writers remains underexplored. Hadi’s *The Black Eyes* provides a unique case to examine this intersection. Despite the novel’s rich narrative, which offers insight into Iraqi women’s lives, there is a lack of comprehensive CDA to understand how its language constructs

ABSTRACT This study closely investigates the elements of Sigmund Freud’s theory “The Uncanny” in one of Larson’s most famous novels. Although the novel touches upon racial issues, the study explores the mysterious relationship between Irene and Clare based on the main features of Freud’s “The Uncanny,” which are represented by hidden sexual desire, envy, supernatural power, and double characters. The aspect of the sexual desire is indicated in the novel by sexual undertones expressed by Irene towards Clare’s physical features. Envy in the novel is expressed by Irene who shows resentful longing aroused by Clare’s possessions and qualities due to her passing to the white community. The aspect of omnipotence of thoughts is in

This study deals with the subject of violence, but from another perspective, it has not been emphasized in contemporary studies of violence in Arabic and raqi universities, which is the structural or institutional aspect of violence. Traditional studies have focused their analysis of violence on the direct side the violence, The other side of the violence is the hidden violence, which is characterized by a lack of clarity of the underlying factors and its effects are not arises, which makes it the most serious violence, which requires a deep research into the social, political, economic, cultural and psychological structure of society (individuals and institutions). This study was based on the theory of the Norwegian scientist (J

This paper aims at discovering the real implication of deduction in the Arabic culture
with concentration on its applications in Arabic grammar, logic, and fundamentals of Islamic
legislations. Some light has been shed on deduction in the Arabic culture but most of recent
works did not analyze deduction according to the pragmatic analysis. This paper will answer
the following questions:
 to what extent deduction in Arabic grammar could comprehend with deduction l logic and
fundamentals of thinking in Islamic thought?
 how can we find the deduction thinking in the Qur’anic surah if Ghafir?
 Can we find parts of deduction in the surah?
The methodology in this paper is descriptive analytical. This metho

Utilizing phase change materials in thermal energy storage systems is commonly considered as an alternative solution for the effective use of energy. This study presents numerical simulations of the charging process for a multitube latent heat thermal energy storage system. A thermal energy storage model, consisting of five tubes of heat transfer fluids, was investigated using Rubitherm phase change material (RT35) as the. The locations of the tubes were optimized by applying the Taguchi method. The thermal behavior of the unit was evaluated by considering the liquid fraction graphs, streamlines, and isotherm contours. The numerical model was first verified compared with existed experimental data from the literature. The outcomes re