The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

many painters tried to mix colors with Music by direct employment through colorful musical pieces or the use of multiple instruments and techniques , or vice versa, including the French artist )Robert Stroben(, he transferred the piece of music to be depicted on the painting and worked on the tones of music (Johann Sebastian Bach) by dropping the color on the lines of the musical scale, for example (the C tone) ranging from brown to red ( Tone La A) from gray to orange, and so on, the presence of links and similarity factors between the world of music and the world of colors facilitated the process of linking musical notes with colors, the most famous of which was presented by the world (Newton) in the circle of basic colors and linking

The research handles the prominent books of The Weak and Unknown Narrators , which is written by Imam Abu Al-Hasan Al-Daraqutni. It contains a brief introduction about the book and about Abu Bakr Al-Barqani, as well as Abi Mansour Ibn Hamkan.

The research handles the issue of unknown narrators and their relationship to the abandonment stipulated in the preamble to the book.

The research dealt with the identification and comparison between the sayings of Al-Daraqutni and his students - especially Al-Burqani, the publisher of his knowledge, as he is the one who narrated the sayings of Al-Daraqutni. The study concluded that the principle is to abandon the me

This paper critically looks at the studies that investigated the Social Network Sites in the Arab region asking whether they made a practical addition to the field of information and communication sciences or not. The study tried to lift the ambiguity of the variety of names, as well as the most important theoretical and methodological approaches used by these studies highlighting its scientific limitations. The research discussed the most important concepts used by these studies such as Interactivity, Citizen Journalism, Public Sphere, and Social Capital and showed the problems of using them because each concept comes out of a specific view to these websites. The importation of these concepts from a cultural and social context to an Ara

The importance of operational risks increases with the increase in technological development, the development of banking operations, the extent of banking compliance, and the attempt of many banks to achieve quality in banking services. And the extent of the position occupied by Iraqi banks for banking compliance and reducing operational risks. The Basel Committee (2) paid its attention to operational risks and the interest of international banks to follow policies that work to ensure banking compliance and cover operational risks, because of its role in reducing losses due to increased costs and achieving an increase in profits. Realizing and working to confront the best possible and traditional methods, that some risks Operational problem

This study is one of the descriptive studies, where the researcher used the survey method, which seeks to provide an accurate and appropriate description of the main and sub-categories of the content of the research for television documentaries on the Iraqi satellite channel, relying on the research questions and objectives to analyze the content of the documentaries according to the approach referred to above. The objectives of the research were summarized to identify the function of the documentary programs in Al-Iraqiya channel to detect the crimes of the former regime, to know the frameworks highlighted by the documentary programs in Al-Iraqiya channel to reveal the crimes of the former regime, to identify the extent of the circ

Abstract

Social media has thrived recently and public organizations at Thi-Qar governorate across different levels are experimenting with launching government social media (GSM) to facilitating two-way interactions between the government and its citizens. Both scholars and practitioners are focusing on understanding the key success factors related to the create of GSM. This study aimed to identify the key success factors by exploring the formation mechanism of individuals’ continuous usage intention. Through the theoretical perspective of the uses and gratifications theory. We identify the gratification factors that stimulate users’ continuance intention toward GSM. Furthermore, we draw upon the stimulus–organism–

In this paper, the penetration of the stone column was investigated in order to get the minimum length of the stone column above which the increase in length has little advantage. The effect of using different materials in column are also studied. The material used is granular of different angle of internal friction (). The results of the investigation indicated that the effect of stone column remains constant when the ratio of the thickness of the soft clay layer to the stone column’s diameter is more than 15. The results also indicated that a pronounced effect is obtained when the angle of internal friction of the stone column material is increased.

This current research aims to reveal the difference between the levels of teaching expertise of physics teachers according to the years of service by answering the following question: does the educational skill level of physics teachers work according to the service? The sample of the study consisted of (225) physics teachers by (125) females (56%), and (100) males (44%), distributed on (4) education directorates in Baghdad governorate on both sides of al-Karkh and al-Rusafa. In order to achieve the aim of the study, the researcher prepared a note card for expertise teaching, consisting of (39) paragraphs distributed into (5) fields. The apparent validity and reliability of the card were verified through an agreement (the researcher hers

The research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe