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

This research deals with the study of pathways in terms of the negative effect in proving them
And the fact of this influence among fundamentalists.
The research consists of two subjects and a conclusion.
In the first section, I learned about the terms in the title of the research:
Denial and pathology.
In the second section I reviewed the pathways of illness that affect exile in it
Five: the nodding, the fitting, the sounding, the division, the rotation, the inference
A description of the absence of evidence of non-reference to it. And I figured out how
Negation in it by striking some illustrative examples as fruit
Arising from the effect of negation in proving those routes.
As a result of this research, a

The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.

The results of this study conclude that there is a

The current research aims to find out ( the effectiveness of the structural model of learning in the acquisition of geographical concepts at the first grade average students ) , and achieving the goals of research has been formulating the null hypothesis of the following :

    " There is no difference statistically significant when Mistoi (0.5 ) between the mean scores of the collection of students in the experimental group that is studying the general geographical principles " Bonmozj constructivist learning " and the mean scores of the control group , which is considering the same article ," the traditional way " to acquire concepts.

The researcher adopted th

The launch of the EU’s Eastern Partnership in 2009 intended to signal a new, elevated level of EU engagement with its Eastern neighborhood. Yet there remain several long-simmering and potentially destabilizing conflicts in the region, with which EU engagement thus far has been sporadic at best. The Union’s use of its Common Security and Defense Policy (CSDP) in the region and to help solve these disputes has been particularly ad hoc and inconsistent, wracked by inter-institutional incoherence and undermined by Member States’ inability to agree on a broad strategic vision for engagement with the area.

The three CSDP missions deployed to the region thus far have all suffered from this incoherence to various extents. In particu

the study aimed to identify the impact of the types of cooking utensils in transition metal elements to food and the effect of acid and storage in the concentration of these elements. used five types of cooking utensils including aluminum. tefal, astainls steel, glass. (pyrex), and ceramic prepared in it the food meal. the same meals were repeated add to them acid. the estimate of mineral elements in the meal prepared before storage and after storage in refrigerator temperature degree. the result shows the increase of aluminum concentration in the meals that prepared in aluminum pot reaching 2.913 pmm while reached less concentration in the meal prepared in astainls pot reaching 0.325 pmm. the highest concentration of iron reached 25.2 p

Objective: To evaluate the effectiveness of educational program on female students’ knowledge toward premenstrual syndrome.
Methodology: A quasi-experimental design study conducing on (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criterias to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the knowledge , before the implementation of the program, the second step is implementing the program, following two steps post-test I and II between each test two weeks. Validity is determined

Among several separation processes, the air flotation distinguish as remarkably high potential separation process related to its high separation efficiency and throughput, energy-efficient, simple process, cost-effective, applicable to a wide range of oily wastewater and no by-products. The current study aimed to investigate the effect of the type and concentration of surfactant on the stability of oil-water emulsion and efficiency of the separation process. For this purpose, three types of surfactant where used (anionic SDS, mixed nonionic Span 85/Tween 80, and cationic CTAB). The results demonstrated that the Span 85/Tween 80 surfactant has the best stability, and it increases with the surfactant concentration augmentation. The removal ef

الأهداف:  تهدف الدراسة إلى التعرف على مستوى نزاع العمل والأسرة لدى الممرضات  في المستشفيات التعليمية في مدينة

الناصرية , تحديد العلاقة بين نزاع العمل والاسرة و عمر الممرضات في المستشفيات التعليمية في مدينة الناصرية.

منهجية البحث: تم إجراء دراسة  ذات تصميم وصفيي في المستشفيات التعليمية بمدينة الناصرية خلال الفترة من 1 نوفمبر 2020 إلى 1 أبريل 2021 من أجل تحديد ا

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