The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member

The harsh human suffering experienced by the Andalusians were a religious conflict and racist impact on all aspects of public life. The religious factor most important factors that determined the nature of the hostile relationship between the Andalusian and Castilian, Castile has sought to make them Christians by force through laws that deprived them of all their rights. In spite of the large number of those laws, the authority admitted inability to subdue the Andalusians to its will through the issuance of the final decree of expulsion.

This study examines the factors that affect oral participation of six Arab postgraduate students (two Iraqis, two Jordanians, and two Libyans), namely, three male participants and three female participants. For this purpose, a semi-structured interview was employed. The results showed that female as well male interviewees share some factors that make oral participation in classroom disheartening. These factors include high levels of anxiety, lack of confidence, shyness, and lack of preparation. It was also that there is no difference between male and female interviewees in relation to the factors that make them feel disheartened from oral classroom participation.

The study used analytical and descriptive methodology in ministry of education and educational institutions in Baghdad. While the digital transformation was studied as independent variable with four dimensions, knowledge creation on the other hand was examined as dependent variable with five dimensions .The study aims to unearth the digital transformation and its reflections on knowledge creation as well as to identify the digital roles of educational institutions. Furthermore, the study sought to identify the reflections of digital transformation in the education system, particularly the ministry of education.

   The research aims to determine the nature of the effect of long . term finance with Net profit which get by the organization from a grubs of finance sources which the organization can choose among them to funding its operations it is  one of the basic necessities Net income . Despite this importance , however there is a distinct lack of many Iraqi organizations in the study of the relationship effect of between these two variables and this the reaserch problem .

          The data of research were obtained the annual guide of Iraqi market for securities where a data of sample of Iraqi Banks was selected which were five banks from 2004 to 2007 , most of the analysis re

تناولنا في بحثنا أحد اساليب البرمجة الخطية وهي الطريقة المبسطة لتقدير معلمات انموذج الانحدار الخطي عن طريق اختيار دالة الهدف التي تعمل على تقليل الحد الادنى لمجموع الاخطاء الناتجة من تقدير المعلمات بطريقة المربعات الصغرى الاعتيادية ( OLS) حيث سيتم في الطريقة المبسطة ( simplex) فرض قيود على نفس الاخطاء نفسها بهدف تصغيرها الى اقل ما يمكن للحصول على تقديرات افضل لمعلمات انموذج الانحدار الخطي . على اساس ان طريقة المرب

Our research sheds light on one of the most important aspects of David Grossman's play, "Ricky's Garden, גן ריקי " which is characterized by its realistic portrayal of characters. Grossman gradually moves towards the inner awareness of his characters, expressing their emotions and thoughts through conversations and emotional conflicts, referring to their past and rooted background. Grossman transformed the main subject of his play (psychological depth) into a presentation and arrangement of all the elements of the play in a way that expresses emotional nature more powerfully by each child in the garden. This is reflected in their actions and words, making Grossman's works suitable for study and always of interest to specialized resear

ليس جديداً القول بان هناك حاجة مستمرة ومتزايدة لاستخدام البيانات الاقتصادية المتسقة عن القطاعات المختلفة في الاقتصاد القومي لدعم وإسناد عملية التحليل الاقتصادي وتطوير النماذج الاقتصادية الكلية.

وتعرض مصفوفة الحسابات القومية Social Accounting Matrix  (SAM) اطاراً شاملاً من المعلومات الأساسية لهذا النوع من النماذج والتحليل. فهي تتضمن كلا من المستخدم- المنتج
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he research aims to determine the competencies that must be met in the digital media literacy curriculum, which contributes to a great extent in developing the skills of criticism and analysis of the media contents of the students. The study of the two researchers according to the methodology of the media survey. The research tools were: the questionnaire tool, which distributed on 86 . The main objectives of the research were:
1. Knowing the best strategy in teaching the digital media literacy curriculum.
2. Knowing which education fits the digital media literacy curriculum.
3. Identifying the cognitive, educational, media, technical skills, and emotional competencies required for the digital media literacy curriculum from the

This  paper represent  the second  step  i n  a molecular clon i ng program ai ming to clone large DNA  fi·agmen ts of the sal t tolerant  bermudagrass (Cyrwdon  dactylon  L.)  DNA  usi ng  the  bacteriophage  (EM13L3) as    a vector.

In th is  work, a yield of about  I 00  g bacteriophage  DNA  per one  liter culture.was obtained  with.a  purity ranging between (1.7-1.8). The vector JJNA  v.as  completely   double   digested   with  the  restriction   enzymes llamHI   and  EcoRI,  followed  by  pu