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 موحدة وهو القانون رقم (107) لسنة (1985)، إلا أن الذي كان يجري هو تجميع لموازنات غير متجانسة، وقد جرت محاولات عديدة في السابق لتوحيد الموازنات بموازنة واحدة إلا أنها واجهت ردود أفعال معارضه لذلك. إلا أن الذي حصل قبل صدور قانون الإدارة المالية والدين العام رقم (94) لسنة (2004)، هو دمج الموازنة الاستثمارية ضمن فصول الموازنة الجارية وإعداد موازنة موحدة وأستمر هذا الأسلوب حتى عام (2007)، إذ تم إعداد الموازنة الفدرالية في ضوء أحكام القانون رقم (94) لسنة (2004) بعد أن جرى تطبيق القانون بشكل تدريجي وذلك بالاستعانة بالمؤسسات والشركات الدولية من قبل وزارة المالية، حيث أن المؤشرات التي تضمنتها موازنة عام 2008 تدعو إلى التفاؤل وذلك من خلال زيادة التخصصات الاستثمارية وتقليل العجز منها.
In this work the analysis of laser beam profile system ,using a two dimensional CCD (Charge Coupled Device) arrays, is established. The system is capable of producing video graphics that give a two dimensional image of laser beam. The video graphics system creates color distribution that represent the intensity distribution of the laser beam or the energy profile of the beam. The software used is capable of analyzing and displaying the profile in four different methods that is , color code intensity contouring , intensity shareholding, intensity cross section along two dimension x-y, and three dimensional plot of the beam intensity given in the same display.
The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a
... Show MoreA field experiment was carried out in one of the orchards of Al-Qassim district in Babel Governorate to find out the ability of a locally manufactured platform to serve palm trees by working in flat and uneven orchard land, palm tree heights of 4, 8, and 12 meters, and it performs pollination, pruning and harvesting services. The time of ascent and descent, the palm service, and the palm/hour productivity were measured. A randomized complete block design with three replications used a split split-plot arrangement. The nature of the land (flat or uneven) represented the main plots, the height of the palm trees (4, 8, 12) meters, the sub-plots, and the palm service operations (pollinati
Background: The altered status of some essential trace elements observed in diabetes could have deleterious influences on the health of the diabetics. Objectives: To estimate and study the potential role of serum Selenium in type 1, type 2 diabetics and healthy subjects; and its relation with lipid profile and glycemic index. Methods: A case control designed study was carried out at the National Diabetes Center (NDC) / Al-Mustansiria University; on a total of 94 participants formed of 32 type 1 diabetics, 32 type 2 diabetics and 30 healthy control participants. Data collected about age, sex and BMI; also, blood samples examined for FPG, HbA1C, serum total cholesterol, HDL cholesterol, non-HDL cholesterol, serum triglyceride and sera were
... Show MoreSpecialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized
... Show MoreIn this paper investigate the influences of dissolved CO2/H2S gases, crude oil velocity and temperature on the rate of corrosion of crude oil transmission pipelines of Maysan oil fields southern Iraq. The Potentiostatic corrosion test technique was conducted into two types of carbon steel pipeline (materials API 5L X60 and API 5L X80). The computer software ECE electronic corrosion engineer was used to predict the influences of CO2 partial pressure, the composition of crude oil, flow velocity of crude oil and percentage of material elements of carbon steel on the rate of corrosion. As a result, the carbon steel API 5L X80 indicates good and appropriate resistance to corrosion compared to carbon steel API
... Show MoreResearch studies show that urban green spaces promote physical activity, the health of urban residents, and psychological well-being. Taking the community park in Duhok city as the research object, the spatial service area in terms of accessibility of to the Community Park under the mode of pedestrian transportation is analyzed by using the network analysis service area function of the geographic information system (GIS). The results show that under the walking mode in the research area, Parks are concentrated in the north and south of the city, but community parks are few in disadvantaged neighborhoods. In addition, there is a significant disparity between the number of community parks and the number of communities. Only 11 communities
... Show MoreThe problem of the current paper is embodied in the weakness of the female students
of the department of the Quran sciences in the college of Education for Women in the
University of Baghdad in the subject of reciting and memorizing the Holy Quran. This is what
the professors and the scientific and educational supervisors stress equally through their visits
to the students applicants during the period of their practical application of teaching in the
schools; especially that the subject is thought for four years during their study in the college.
That weakness is so explicit with a quite large number of the students-applicants, who are
supposed to be the future teachers in the subject of the Holy Quran and Islamic Ed
This research was carried out to evaluate the activity of crude juice of Olive on some cytogenetic parameters in mice like chromosomal aberration (CAs) and micronuclei formation(MN). The results showed that there was no significant difference between the crude juice (green and black)in CAs(3.77,4.10)and MN(0.25,0.25) in comparison with negative control (3.39,0.22)respectively. The interaction effect between the crude before and after treatment with mutagen MMC showed that the crude is one of the vital inhibitors of the mutagen by its ability in reducing the percentages of both the CAs and MN in bone marrow cells in mice.