Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

The importance of the research lies in preparing exercises using a proposed device to learn the skill of thehuman wheel on a machine rug of ground movements of the artistic gymnastics. As for the research problem:Through the presence of the two researchers as teachers and observers of this sport in the gymnastics hall,they noticed that there is difficulty in the students’ performance of the skill of the round off on the machineof the mat of ground movements, according to the researchers’ opinion, the reason for this is that skillsare taught with the limited availability of assistive devices, as well as the lack of use of these devices inexercises according to biomechanical variables, although they facilitate the learning process

    In this study, the dung beetles Aphodius (Bodilus) ictericus (Laicharting, 1781) and Aphodius (Planolinellus) vittatus Say, 1825 which belongs to the family of Aphodiidae (Order: Coleoptera) are redscribed here as to being found for the first time in Iraq.

    The specimens were collected from different regions in the middle of Iraq; the main diagnostic characters and some morphological features of males were drawn and pictured.

An attempt was made to determine the insect parasites of cockroaches in Iraq. As a result of this survey three species of Hymenoptera representing two separate families, which have been reared from ootheca of cockroaches were recovered. These were: Evania dimidiata Fabricius, Evania appendigaster (Linnaeus) (Evaniidae) and Anastatus longicornis sp. n. (Eupelmidae) which described here as a new species from Iraq.

There is a continuous and massive need for newer cephalosporins that should have resistance against β-lactamases and can be used orally. An approach of using cephalexin, as a well-studied and potent antibacterial compound is considered to prepare new designed derivatives.  These derivatives include the incorporation of amino acid moiety linked through an amide bond with the α-amino group of cephalexin. Certain aliphatic amino acids were used, such as glycine, alanine, valine and proline. The chemical structures of these derivatives were confirmed by IR spectroscopy and elemental analyses. All the synthesized compounds were subjected for preliminary evaluation of antimicrobial activity using well diffusion method, against certa

In this work ester derivatives were synthesized by the reaction of imidazole derivatives (C1) with ethylchloroacetate in ethanol and NaOH to give the corresponding (C2) .While compound (C3) acetohydrazide was synthesized by the reaction of ester derivatives (C2) with hydrazine hydrat in ethanol. Compound (C3) from the reaction with different aromatic aldehydes in absolute ethanol gave the Schiff′s bases (C4,C5). The product compounds were characterized by FT-IR, U.V and 1HNMR spectra and the biological activities were studied as antibacterial.

Nineteen thrips species recorded in center of Iraq during 1999-2001, four of them was recorded by El-Haidari & Daoud, 1967; Thrips tabaci Lindeman, Retithrips syriacus (Mayet), Parascolothrips prieseri Mound, Anaphthrips sudanensis Trybom. Fifteen species are recorded for the first time in Iraq, Thrips meridionalis (Priesner), Microcephalothrips abdominals (Crawford), Scolothrips pallidus (Beach), Scolothrips sexmaculatus (Pergande), Scritothrips mangiferae Priesner, Frankliniella schultzie Trybom, Frankliniella unicolor Morgan, Frankliniella Tritici Bagnall, Retithrips aegypticus Marchal, Retithrips javanicus

Four new species of Thrips (Thripidae) Chirothrips imperatus sp. nov.; Frankliniella megacephala sp. nov.; Retithrips bagdadensis sp. nov; Taeniothrips tigridis sp. Nov.; from middle of Iraq, are described and illustrated with their hosts.

The main idea of this paper is to define other types of a fuzzy local function and study the advantages and differences between them in addition to discussing some definitions of finding new fuzzy topologies. Also in this research, a new type of fuzzy closure has been defined, where the relation between the new type and different types of fuzzy local function has been studied

Abstract
The present research paper provides an analysis of Thomas Dekker’s
exaltation of the figure of the Babylonian woman as a tragic heroine in his dramatic
art. The paper falls into two sections. The first section outlines the deliberate
mispresentation of the figure of the Babylonian woman in the Bible and the
misreading of that figure. The second section reveals Dekker’s rectification of the
distorted image of the Babylonian woman, whom he defends and glorifies as a
heroine and a victim of misinterpretation and conspiracy.