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.
This study focuses on the slab-beam interaction in one-way systems. In the context of this study, slab-beam interaction means how beam deflection can affect moment distribution in one-way slabs. This interaction is usually neglected in the traditional approximate analysis that is adopted in engineering practice and design codes. Slab positive moments have been considered as indicators on the accuracy of approximate methods, as they overestimate negative moments while underestimating positive moments.
After proposing of effecting parameters in slab-beam interaction including of panel length and width, beam dimensions, and slab thickness, Buckingham’s theorem has been adopted to transform the dimensional-mo
... Show MoreThe study aimed to evaluate educational programs efficiency in applying the best educational practices to educate students from the dangers of indecent behaviors, in line with higher education policy and the appropriateness of educational program dimensions to spread awareness among students to not fall into the indecent behaviors clutches. The study adopted the inductive exploratory approach through structural equation modeling and the descriptive analysis of the collected data from randomly selected sample (n=385) from educational academics at Northern Border University in the Saudi Arabia using a specially designed survey tool to meet study purposes to evaluate dimensions of teaching methods, evaluation tools, training courses, course
... Show MoreDo’a and Zikr al-Mā’thur (authentic supplications and remembrance of ALLAH ‘Azza wa Jalla) can be suggested to Muslims to help them deal with challenges or issues in life. Counselling cases affect a person’s feelings. Do’a and Zikr al-Mā’thur are often applied as a counselling intervention. Unfortunately, the authentic Do’a and Zikr al-Mā’thur are dispersed in many resources not visible to users, and the fact that not all online resources offer access to accurate Do’a and Zikr al-Mā’thur to users and the dubious Do’a and Zikr al-Mā’thur frequently credited to the Prophet (pbuh). The goal of this research is to develop an ontology
... Show MoreNowadays, it is convenient for us to use a search engine to get our needed information. But sometimes it will misunderstand the information because of the different media reports. The Recommender System (RS) is popular to use for every business since it can provide information for users that will attract more revenues for companies. But also, sometimes the system will recommend unneeded information for users. Because of this, this paper provided an architecture of a recommender system that could base on user-oriented preference. This system is called UOP-RS. To make the UOP-RS significantly, this paper focused on movie theatre information and collect the movie database from the IMDb website that provides informatio
... Show Moreتهدف هذه الدراسة للتعرف على السياسات اإلاسرائيلية المتبعة على الارض والمتمثلة في االاستيطان
الاستعماري والطرق التفافية، ومصادرة الاراضي وجدار الضم والتوسع العنصري، بالاضافة إلى التصنيف
الاداري للمناطق في الضفة الغربية حسب ما جاء في اتفاقية أوسلو، والتي من شأنها التأثير على تلك
المناطق، وال سيما قطاع اإلسكان الذي يعد من أهم القطاعات التي تتر كب وبالتحديد في منطقة الدراسة،
وسوف تحاول هذه الدراسة تس
A retrospective study is conducted to identify factors that improve prospective animal studies; contribute to the optimization of animal protection from all unnecessary and preventable damage. Preclinical oral histology research from 2010-2020 is evaluated and 64 studies were reviewed relating to two interventions: bone trauma and surgical incision. The harm-benefit analysis is featured in this study through the application of the recent form of Bateson's Cube. Depending on its three axes, we can assess animal suffering, the likelihood of benefit, and the importance of research. The total number of animals used in the research is 2685. Rats, 51.6%, and rabbits, 48.4%, are the most commonly used animals. Research related to bone healing acco
... Show MoreAn efficient modification and a novel technique combining the homotopy concept with Adomian decomposition method (ADM) to obtain an accurate analytical solution for Riccati matrix delay differential equation (RMDDE) is introduced in this paper . Both methods are very efficient and effective. The whole integral part of ADM is used instead of the integral part of homotopy technique. The major feature in current technique gives us a large convergence region of iterative approximate solutions .The results acquired by this technique give better approximations for a larger region as well as previously. Finally, the results conducted via suggesting an efficient and easy technique, and may be addressed to other non-linear problems.
The comparison of double informative priors which are assumed for the reliability function of Pareto type I distribution. To estimate the reliability function of Pareto type I distribution by using Bayes estimation, will be used two different kind of information in the Bayes estimation; two different priors have been selected for the parameter of Pareto type I distribution . Assuming distribution of three double prior’s chi- gamma squared distribution, gamma - erlang distribution, and erlang- exponential distribution as double priors. The results of the derivaties of these estimators under the squared error loss function with two different double priors. Using the simulation technique, to compare the performance for
... Show Moreالمستخلص:
إن من أهم عوامل نجاح أي مؤسسة (سواء كانت مؤسسة تعليمية أم غيرها من المؤسسات) هو التخطيط الاستراتيجي السليم المبني على أساس علمي ونظام واقعي متكامل بعيداً عن التخمين والحدس.
تتمثل مشكلة البحث بوجود تفاوت بين أعداد الطلبة المقبولين فعلاً والطلبة المخطط قبولهم في الدراسات الأولية بكلية الإدارة والاقتصاد بجامعة بغداد في كل عام دراسي حيث غالباً كانت أعداد الطلبة المقبولين فعل
... Show MoreBackground: Lead (pb )is suspected to be one of the endocrine disruptors. People are exposed to high levelsof it in the environment through several ways .In the last years there was an evidence that it affects semenquality. The aim of the study is to assess the level of lead in the blood of male patients and correlate it with theseminal fluid parameters and hormonal levels.Methods: Fifty three infertile male patients, attending the infertility clinic in Baghdad Teaching Hospital fromFebruary 2016 till June 2016, participated in this study. Detailed history was taken and careful examinationwas done. Semen was collected from the patients and analyzed. Blood was withdrawn for hormonal and leadanalysis.Results: There was an increase in blood le
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