The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in

Wheat straw was modified with malonic acid in order to get low cost adsorbent have a good ability to remove copper and ferric ions from aqueous solutions, chemical modification temperature was 120°C and the time was 12 h. Parameters that affect the adsorption experiments were studied and found the optimum pH were 6 and 5 for copper and iron respectively and the time interval was 120 min and the adsorbent mass was 0.1 g. The values for adsorption isotherms parameters were determined according to Langmuir [qmax were 54.64 and 61.7 mg/g while b values were 0.234 and 0.22 mg/l] , Freundlich [Kf were 16.07 and 18.89 mg/g and n were 2.77 and 3.16], Temkin [B were 0.063 and 0.074 j/mol and At were 0.143 and 1.658 l/g] and for Dubinin-Radushkev

Nations are developed with education and knowledge that raise the status of society in its various segments, beyond that it leads to underdevelopment and deterioration in various sectors, whether economic, health, social, etc. If we considered the general name of The ministry of Education & Scientific Studies, then the second part seems to be not functioning, since scientific research has no material allocation and remains based on the material potential of the university professor. As for the first half of the topic, the reality of the situation reveals problems related to the Holy Trinity of Education which is (Professor - Student - the scientific method) where universities suffer at the present time from this problem, and

The problem of the research lies in the lack of standard levels for modern administration as a guide for evaluating weaknesses and strengths as well as finding solutions. The aim of the research lies in identifying standard levels for modern administration in Iraqi central Olympic committee and international federations. The subjects were (24) Olympic committee' federations. All procedures were standardized to fit our modern administration work. The data was collected and treated using proper statistical operations. The researcher concluded standard levels for modern administration in international federation of the Iraqi Olympic committee, in addition to that he concluded that most administrations levels ranged within four levels (good, fa

The article deals with glutton-discursive aphorisms, maxims, sentations, paremias (proverbs and sayings) of different peoples, which reflect their character traits and aspects of life in the family, collective, society, everyday realities, which indicates the close connection of paremias with the language en vironment. Attention is focused on the parodies used in 73% of cases and nominating personality characteristics using the socio-cultural code of arabophones. It is proved that this vocabulary as the national socio-cultural code of arabophones are used to increase the capacity of the statement, and express the emotional and aesthetic positions of a person

هدف هذا البحث الى التعرف على أثر فاعلية تكنولوجيا التحول الرقمي في تحسين كفاءة الخدمة التأمينية في شركات التأمين العامة في العراق من خالل تكنولوجيا التحول الرقمي في العملية التأمينية "الترويج لمنتج التأمين,تقديم طلب التأمين,االكتتاب ,تسوية الخسائر" ولتحقيق هذا الهدف تم تصميم استمارة استقصاء وزعت في المجتمع المبحوث والتي تمثل متخذي القرار في الشركات المبحوثة قيد البحث وكان من اهم نتائج البحث وجود عالقة بين ا

هذا البحث يتحدى الافتراض القائل أن العراق بعد عام 2003 يجب دراسته بمعزل عن ديناميات التي سبقت عام 2003، اذ تبرهن هذه الدراسة على ان الشعبوية هي احدى الديناميات التي تمظهرت بصورة شعبوية استبدادية في النظام الديكتاتوري، نظرًا لأنه كان زعيم حزب علماني وعربي على نطاق واسع، لكنه استخدم الدين والقومية بشكل استراتيجي وانتقائي في ظروف معينة، مما خلق سياق الشعبوية الحديثة. الموجة الثانية هي الشعبوية العرقية والطائف

الدولة الفاطمية التي قامت في بلاد المغرب الأدنى وتوسعت إلى المشرق وحتى إلى جنوب أوربا في الأندلس إي إسبانيا والبرتغال وجزر البحر المتوسط وأصبحت دولة مترامية الأطراف بفضل الجهد الذي قام به الخلفاء الفاطميين من نشر مذهب أهل البيت العلوي . مما حدا بتلك الدولة أن تصبح في أقل من قرن واحد إمبراطورية كبيرة امتدت جذورها إلى أطراف من ممتلكات الخلافة العباسية القائمة في الشرق الإسلامي ، وكان ذلك الانتشار الكبير ناتج م