تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

The exchange rate is the backbone of  any economy in the world, whether  developed or developing, where most countries adopted  many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr

Abstract

 The current research aims to identify the analysis of the questions for the book of literary criticism for the preparatory stage according to Bloom's classification. The research community consists of (34) exercises and (45) questions. The researcher used the method of analyzing questions and prepared a preliminary list that includes criteria that are supposed to measure exercises, which were selected based on Bloom's classification and the extant literature related to the topic. The scales were exposed to a jury of experts and specialists in curricula and methods of teaching the Arabic language. The scales obtained a complete agreement. Thus, it was adapted to become a reliable instrument in this

Measuring the efficiency of postgraduate and undergraduate programs is one of the essential elements in educational process. In this study, colleges of Baghdad University and data for the academic year (2011-2012) have been chosen to measure the relative efficiencies of postgraduate and undergraduate programs in terms of their inputs and outputs. A relevant method to conduct the analysis of this data is Data Envelopment Analysis (DEA). The effect of academic staff to the number of enrolled and alumni students to the postgraduate and undergraduate programs are the main focus of the study.

Cognitive stylistics also well-known as cognitive poetics is a cognitive approach to language. This study aims at examining literary language by showing how Schema Theory and Text World Theory can be useful in the interpretation of literary texts. Further, the study attempts to uncover how readers can connect between the text world and the real world. Putting it differently, the study aims at showing how the interaction between ‘discourse world’ and ‘text world’. How readers can bring their own experience as well as their background knowledge to interact with the text and make interpretive connections.       

Schema and text world theories are useful tools in cognitive stylistic stud

New series of metal ions complexes have been prepared from the new ligand [4-Amino-N-(5-methyl-isaxazol-3-yl)-benzenesulfonamide] derived from Sulfamethoxazole and 3-aminophenol. Accordingly, mono-nuclear Mn(II), Fe(III), Co (II), and Rh(III) complexes were prepared by the reaction of previous ligand with MnCl₂.4H₂O, CoCl₂.6H₂O, FeCl₃.6H₂O and RhCl₃H₂O, respectively. The compounds have been characterized by Fourier-transform infrared (FTIR), ultraviolet–visible (UV–vis), mass,  ¹H-, and ¹³C-nuclear magnetic resonance (NMR) spectra and thermo gravimetric analysis (TGA& DSC) curve, Bohr magnetic (B.M.), elemental microanal

This study included the Zakhikhah area in the Al- Anbar desert, which it bounded on the north, east, and west by the Euphrates River and on the south by the Ramadi-Qaim road. Several exploratory field trips were taken to the study area. During this time, a semi-detailed area survey was carried out based on satellite imagery captured by American Land sat-7, topographic maps, and natural vegetation variance. All necessary field tools, including a digital camera and GPS device, were brought to determine the soil type and collect plant samples. All of these visits are planned to cover the entire state of Zakhikhah. All vegetation cover observations, identifying sampling sites and attempting to inventory and collect medicinal plants in t

The winds of change witnessed by the Ottoman Empire after the constitutional coup in 1908 carried the breezes of freedom, writers and journalists were finally able to express themselves, this change was reflected on intellectual and cultural life and on freedom of publication and expression , perhaps the first thing that was affected by this change was the press, it entered a new phase in which it got rid of those restrictions and limitations imposed by the Ottoman Sultanate concerning the right to issue newspapers and freedom of publication. Iraq was the first to witness a new phase of press relief, before the constitutional coup, it was possible to count on the fingers of the hand how many newspapers were issued, that number doubled to

Monitoring lotic ecosystems is vital for addressing sustainability issues. The Al-Shamiyah River is the primary source of water for various daily activities in the Al-Shamiyah district. This study assessed the pollution levels of the river by measuring the concentration and distribution of heavy metals—specifically chromium, cadmium, manganese, copper, zinc, and lead—in both the river's water and sediments. The concentrations of heavy metals in the water ranged from 0.05 to 1.44µg/ L for copper (Cu), 1.57 to 7.25µg/ L for manganese (Mn), 0 to 1.7µg/ L for cadmium (Cd), 0.02 to 1.33µg/ L for lead (Pb), 0.08 to 2.74µg/ L for zinc (Zn), and 0.44 to 1.84µg/ L for chromium (Cr). In the particulate phase, the concentrations ranged from

Allah, in his Holy Quran introduced great prophet stories so as to learn from. The greatness of these stories lies in Allah himself being the author. He portrays his characters, lays the plot, defines the tests and Al- Ibtilla, provides ways of being patient, using Duaa to end all hard tests and generously describing the greatness of his rewards to all those who are patient. The purpose of this research is to study selected English prophet stories for children on three levels, the stories ability to convey lessons and Islamic teachings to children who do not speak Arabic, the stories portray the Islamic concept of patience, the teaching and learning styles andstrategies that Allah uses with each prophet. The concept of patience is defined a