The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

تعد الحسيدية فرعا من فروع التيار الديني الارثوذكسي، والتي ظهرت في القرن الثامن عشر في اوربا، وقد ساعد على ظهورها: سوء الحالة التي كان يعيشها اليهود آنذاك، وبمرور الزمن كبرت هذه الحركة، وكثر عدد المنتمين اليها حتى اصبح افرادها اليوم يعدون بمئات الالاف منتشرين في كثير من بلدان العالم ، ولهم تأثير كبير في عالم اليهود داخل اسرائيل وخارجها. وللحركة الحسدية اليوم مجموعات كثيرة ومتعددة ولكل واحدة منها زعيمها ومرشد

تعـد مدرســة فرانكفــورت ابــرز مدرســة فلــسفية اجتماعيــة نقديــة معاصــره وجهــت نقــدا مركزيا وبناءً للـسلبيات الاجتماعيـة والفكريـة التـي عرفتهـا المجتمعـات الاوربيـة المعاصـرة بتوجيه انتقادات جذرية وعميقة للمفاهيم والقيم التي تأسست عليهـا هـذه المجتمعـات كـ )العقلانية ، الحرية ، التقدم العلمي والتقني )، اذ كان اغلب مفكريهـا يـسعون الـى هـدف واحد مشترك هو العمل على تغيير الواقـع ليـصبح اكثـر انـس

This included the study of embryonic development of the heart in different lengths of embryos of Sailfin molly (Poecelia latipinna) fish, which is one of the invasive fish species in Iraq and is spread acrosswater bodies, especially in the marshes that are located in the south of Iraq. The fish samples were collected from the AGhazl market in Baghdad province, and dissected to remove the ovary that containing embryos at different lengths using fine forceps. All the samples were fixed using formalin after making a hole in the gas sac, especially in advanced embryos stage. In a 3 mm embryo, the heart was completely formed and the blood vessels and optic cup were clear, while the lens of the eye was beginning to form. In 4-5 mm embryo, it was

Abstract                                                    

           The research aims to investigate the existence of correlations and influence between agricultural insurance risk management and economic development in the National Insurance Company with farmers, as agriculture is one of the leading branches of the national economy, ensuring food security and eliminating poverty to ensure sustainable ec

        Job stress is considered one of the most important obstacles that may appear in the work field. In order to deal with the obstacles and challenges , the idea to deal with job stress has come to address job stress as one of the most important trends that enable organizations to face those challenges through focusing on the role of job stress and the organizational climate of the organization.

       The research deals with two variables: the job stress as an independent variable, and the organizational climate as a dependent one. Each variable includes five sub-dimensions. These dimensions have been involved in an interaction to form

Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation

This study examines the relationships between Kuwait and the Soviet Union from 1961 to 1991, chiefly by analyzing not only the factors that drove Kuwait to form diplomatic relationships with Moscow in 1963 but also how domestic, regional, and international variables affected the development of those relationships until 1991. The study presents the analytical and historical research methods used to reach its findings. Among the findings, Kuwait’s decision to forge diplomatic relationships with Moscow in 1963 indeed seems to have been driven by domestic, regional, and international factors, including Kuwait’s geographical situation, the historical background of the relationships between Kuwait and Moscow, and the structure of t

  To identify the importance of the role of succession planning in developing human capital in organizations in light of the accelerating and dynamic events and changes in the work environment, and the research problem indicated the seriousness of employees retiring or leaving their positions for any reason and the extent of its impact on the organization in creating gaps in leadership and problems In managing the talent injection because there will be a shortage of talent, which in turn will affect the general performance of the business in the researched institute, so the importance of research appears in trying to present a set of solutions through which some of the problems facing the organization in quest