The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

Antimicrobial resistance (AMR) is a serious challenge for infectious disease prevention and treatment, according to the World Health Organization. It is a worldwide problem caused primarily by inappropriate and insufficient therapy, misuse of antimicrobials without physician supervision, unnecessary hospital readmissions, and other factors. AMR has several consequences, including increased medical costs and mortality. The present study aimed to evaluate imipenem resistance in gram-negative bacteria in Central Pediatric Teaching Hospital in Baghdad, Iraq, and determine this bacteria resistance in different samples. Initially, a total of 100 different samples were collected from child patients from October 1, 2020, to August 31, 2021. Each is

The research problem is to determine the nature of the historical relationship between the profession of social work and volunteer work. Consequently, the research aims to investigate the nature of this relationship from a socio-historical perspective. Three axes have been used to analyze this relationship: the role of voluntary work in the development of the social work as a profession, the efforts made by social work to reach professionism and to distinguish it from voluntary work, and the relationship between social work and voluntary work. The research is qualitative analytical research and adopts the Mixed Methods Research (MMR). It identifies some literature for the analysis and implementation of a scoping process. It represents a

The research seeks to examine the image of women in Iraqi films produced after 2003 over the answer to questions such as “ level of the representation of women and appearing in films and features that are attributable to them and their relationships with men and their interests and tendencies , activities and ways and methods pursued to achieve their goals , or what appeared to be trying to achieve and whether made movies vivid and varied models for women, or confined to a rigid model and duplicate Is films raised issues concerning women? The research seeks to examine the image of women in Iraqi films produced after 2003 over the answer to questions such as “ level of the representation of women and appearing in films and features th

Different factors have been examined to be related with the prevalence of Girdiasis in the north of Baghdad in human beings which were (gender, age , occupation ,family size,faecal status and presence of domestic animals) during the period from the beginning of April 2009 till the end of March 2010. This study revealed that the total rate of infection in human being was 11.66% , and no significant differences (p?0.05) were noticed between male and female as their rates of infection were 52.32% and 47.68% respectively , as well as no significant relation was observed between faecal status and the rate of infection, the percentage of positive cases in diarrheal patients was higher than the non diarrheal patients who were 74.41 and 25.59 respe

This study investigates the phonotactics of English obstruent clusters in the word-final position from a markedness theory perspective among Iraqi EFL College Students whose native language, Arabic, prefers only two-member word-final obstruent cluster as a maximum. The markedness of clusters is measured depending on Iraqi EFL College Students’ utilization of the simplification strategies. This study tries to answer whether or not word-final obstruent clusters are marked or unmarked for Iraqi EFL College Students, and whether or not the markedness of the obstruent cluster increases as to its length. In order to answer these questions, a test has been distributed among 60 Iraqi EFL Fourth-Year College students, Department of English, Colleg

The followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or

Matching between wind site characteristics and wind turbine characteristics for three selected sites in Iraq was carried out. Site-turbine matching for potential wind power application in Iraq has not yet been well reported on. Thus, in this study, five years’ wind speed data for sites located in Baghdad (33.34N, 44.40E), Nasiriyah (31.05N, 46.25E), and Basrah (30.50N, 47.78E) were collected. A full wind energy analysis based on the measured data, Weibull distribution function, and wind turbine characteristics was made. A code developed using MATLAB software was used to analyse the wind energy and wind turbines models. The primary objective was to achieve a standard wind turbine-site matching based on the capacity factor. Another matching