Developed and underdevelopment countries, on equal terms, face the problem of budget deficiency. Budget deficiency means that the public expenditure surpasses the public revenues. This, on the international level, is one of the most serious economic problems with many direct effects on the national economy, and depends, basically, on its finance chosen method. Looking for a solution to this problem, for this reason and many other ones, has been highlighted in spite of the many attempts to reduce the role of the governmental expenditure. Budget deficiency can not be attributed to a single unique cause since it is complex phenomenons the causes of which are related to many factors contribute to its occurrence, some of which refer to the public expenditure, others to the public revenue. This deficiency in the under developing countries, in general, including Iraq is related, apparently, to oil produced quantity, its world prices, in addition to its relation to public expenditure and its structure. Treating this phenomenon, of course, follows its causes. Therefore, this paper focuses on the axes of public expenditure and revenues, and highlighted many prospects and polices adopted by this paper.
With increased climate change pressures likely to influence harmful algal blooms, exposure to microcystin, a known hepatotoxin and a byproduct of cyanobacterial blooms can be a risk factor for NAFLD associated comorbidities. Using both
Background: Bone mineral density has been assessed using Dual-Energy X-Ray Absorptiometry. Bone mineral density is measured according to the results of the Dual-Energy X-Ray Absorptiometry examination of the vertebral column and pelvis. Although diabetes mellitus type II (DM) is known to affect bone mineral density, at the present time this particular relationship is not clear. Objective: The aim of current study was to evaluate the effects of type II diabetes mellitus on bone mineral density of the upper and lower limbs as well as gender differences. Patients and Methods: This study involved 165 patients complaining of bone pain (85 males and 80 females), 85 patients of who suffered from diabetes, involving both genders. In addition,
... Show MoreThe research aims to know The Effect Of Flexible Grouping Strategy and Three Step Interview strategy on achievement of the history material among student of the first literary class, The Researcher used the experimental design of the two experimental groups and the control group and with post test, researcher group (a) represent the experimental group taught according the Flexible Grouping Strategy , and Division (c) to represent the second experimental group which studied according Three Step Interview strategy and Division (b ) to represent the control group taught in the traditional method, the number of students (99) students of (33) female students in each division. T
... Show MoreThe study was conducted out at the Ministry of Agriculture's Poultry Research Station/Animal ResourcesDepartment/Agricultural Research Center. To see how body weight (BW) and leptin hormone (LEP) levels inbreeder blood affect fertility and hatchability. 140 Iraqi local laying chickens (120 females + 20 males) aged 28weeks were used in the study. Following the numbering of The experiment was divided into three periods,each lasting 28 days, during which the breeder's live body weight was recorded and divided into two categories(greater than 1.5 kg and less than 1.5 kg), and blood samples were collected at the end of each period todetermine the concentration of leptin hormone in the breeders' blood. For comparison between mothers'performance,
... Show MoreThe problem of present study is determined by answering the following questions:
1) What is the effect of using the oral open- ended questions on Students' achievement in the third-stage of Arabic department in the college of Education? 2) What is the effect of the oral open-ended questions on developing the creative thinking of students in
... Show More Depending on the high resistance to antibiotics, five isolates of Pseudomonas aeruginosa and 7 isolates of Serratia fonticola were selected out of 150 bacterial isolates from burn wards in Baghdad hospitals, which were later identified by VITEK2. A susceptibility test was done by using 15 antibiotics. The results showed that all the selected isolates were resistant to antibiotics: AMP, CTX, CAZ, GEN, PIP, TIC and TMP especially, while they were sensitive to IPE. The essential oils of Aloysia citrodora (Family: Verbenaceae), Rosmarinus officinalis (Family: Lamiaceae) and
There are many problems facing the economic entities as a result of its mass production &variation of its products , the matter which had increased the need & importance of cost accounting which is regarded a main tool for the managerial control.
The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management with required information to perform its functions by the best use& way.
This research aims to determine the standard cost for the direct material for oil extraction activity by applying it in the north oil company.
In this research, the study of thermal treating by laser, plasma glow discharge and tubular furnace on Ti-6Al-4V alloy coated with hydroxyapatite by methods of dip coating and electrophoretic deposition .A group of samples was coated by dip coating and another group was coated by electrophoretic deposition. The first group was treated by pulse laser 10 (mJ) as energy for samples from both coating with uniform distributed pulses on every single sample surface, The second thermal treating was made by plasma glow discharge in a locally made system with argon atmosphere, 600 Volt , and 6 cm distance between the electrodes, The third treating was made by tubular furnace in air atmosphere and 400 °C for 1 hour duration. T
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