The role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the ro

The concept of the separation worry is considered one of the common disorders in children. The causes and effects of this worry influence the child mental and cognitive ability and the child ability to communicate with others, has friendship and the ability of adaptive with the environment, peers and teachers and it also influences the child's academic and social performance.
The importance of this study is represented in handling the working memory, one of important subject in cognitive psychology. Many universal studies show that the working memory is very important in several daily functions such as continuous attention, followinstructions, implement instructions of many steps, the moment of information remembering and keep focusin

The study concerned the embryonic development of spinal cord of white choeked bulbul Pycnonotus leucotis. The spinal cord at the age 40 hour’s incubation from the neural tube and its tissue wall is composed of two layers, the ependymal layer and mantle layer. The spinal cord differentiation is completed at the age 7 day’s incubation, its, were we notice that the central canal is clear and cavity lined with neurons and we note the arrangement of gray matter in the form of the letter H and its inside and it is characterized by dorsal and ventral horns and the gray matter substance and note the formation of dorsal medium spetum and ventral medium fissure.

The development of thyroid gland in five developmental stages of common carp, Cyprinus carpio L. The thyroid originates from the pharyngeal floor as a median ventral keel in late embryos having four pairs of arches. It differentiates into profollicular aggergations and true follicles with flattened walls and empty lumina or with lumina filled with cotton waste-like material in three days-old elvers. Secretion of homogeneous eosinophilic colloid with a limited increase in the height of follicular wall is noted in five days-old elvers. In nine days-old individuals the follicles increase in size due to coallescence. The thyroid gland reaches its maximal activity as judged by its histology in one-two months-old individuals. The gland is of t

The study of the concept of the location of control and the level of ambition of important topics and represent a large area in the educational and psychological sciences, which gives importance to this study at the present time, is the complex and difficult conditions experienced by the Kurdish man, all age groups or social segments, and because of the changes It increases the rate of stress and hardship, which in turn raises the rate of psychological and physical disorder to prevent a healthy individual's compatibility, which has a fundamental impact on their personality, leading to a defect in some important organs of the personality.
   The research aimed to identify the location of control among students of the Uni

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi

The research aims to identify the availability of some basic competencies that are required to be available to workers in digital agricultural Extension from the point of view of senior management, middle management, and, employees with Post-graduate education degrees, represented by the following: Transition to digital agricultural Extension for sustainable and smart family farms, benefiting from international expertise and experiences in applying for Digital agricultural Extension, preparing and implementing Extension messages through platforms, factors affecting the effectiveness of digital agricultural Extension and its platforms, following up and evaluating the activities and programs of the digital Extension platform. The research pop

Background: Antibiotic resistance is a problem leading to difficulty in treating microbial infections thatmay occur due to many causes. For the important pharmacist role as a reference for the information and theability to access to medications, they are vital members in lowering the development of antibiotic resistance,and also they support the proper use and control of antibioticsmisuse. Our goal is comparing the knowledge,attitude, practice of undergraduate and postgraduate pharmacy students and their perceptions about thecausing factors of antibiotic resistance in Iraq.Method: A cross sectional study was conducted involving the final year bachelor and postgraduate (masterand Philosophical doctor) students from different private