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 paper, the static analysis for finding the best location of boxes inside the composite wing-box structure has been performed. A software ANSYS (ver.11) was used to analyses the Aluminum wing to find the maximum stresses reached in. These results are used as a base for the composite wingbox to find the numbers of layers and location of the box beam and its dimensions so that the composite wingbox may carry the same loading conditions in the Aluminum wing. Analysis showed that a composite wingbox having two boxes is better than the single or triple boxes wing based on stress to weight ratio. Mass saving of (40%) had been achieved when composite wing-box is used instead of Aluminum wing.
This study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T
... Show MoreThis research includes the using of statistical to improve the quality of can plastics which is produced at the state company for Vegetable oils (Almaamon factory ) by using the percentage defective control chart ( p-chart ) of a fixed sample. A sample of size (450) cans daily for (30) days was selected to determine the rejected product . Operations research with a (win QSB ) package for ( p-chart ) was used to determine test quality level required for product specification to justify that the process that is statistically controlled.
The results show high degree of accuracy by using the program and the mathematical operations (primary and secondary ) which used to draw the control limits charts and to reject the statistically uncontr
In the image processing’s field and computer vision it’s important to represent the image by its information. Image information comes from the image’s features that extracted from it using feature detection/extraction techniques and features description. Features in computer vision define informative data. For human eye its perfect to extract information from raw image, but computer cannot recognize image information. This is why various feature extraction techniques have been presented and progressed rapidly. This paper presents a general overview of the feature extraction categories for image.
That the essential contribution of this research is a description of how complex systems analysis service of the properties of the queue in Baghdad Teaching Hospital using a technique network is techniques method (Q - GERT) an acronym of the words:
Queuing theory _ Graphical Evaluation and Review Technique
Any method of assessment and review chart where you will be see the movement flow of patients within the system and after using this portal will be represented system in the form of planned network probabilistic analysis and knowledge of statistical distributions appropriate for times of arrival and departure were using the program ready (Win QSB) and simulatio
... Show MoreEncouraging micro-enterprises for comprehensive economic development are crucial to achieve the ambitious vision 2030 of the Kingdom of Saudi Arabia.
Small and Medium enterprises are inputting around 15.5 per cent to GDP while 33 per cent contribution as a private sector to Saudi Arabia's gross domestic product (GDP). This study aims to identify the most important factors that affect the efficiency of small enterprises in Saudi Arabia. To accomplish this objective, the study was conducted for small projects via the comprehensive inventory method under the supervision of the Institute of Entrepreneurship. A total of 282 questionnaires were collected from entrepreneurs and the differentiation analysis
... Show MoreOne of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.
There is a variety of artificial foot designs variable for use with prosthetic legs . Most of the design can be divided into two classes, articulated and non-articulated feet. one common non-articulated foot is the SACH . The solid ankle cushion heel foot referred to as the SACH foot has a rigid keel .
One key or the key factor in designing a new prosthesis is in the analysis of a patients response .
This view is the most important because if the foot does not provide functional , practical or cosmetically acceptable characteristics the patient will not feel comfortable with the prosthesis , therefore design and manufacturing a new foot is essential, this foot made from polyethylene, its different shape and characte
... Show MoreThe industrial production sector has an important role in the national economy of the advanced countries as well as the developing ones to get higher levels for their economy . We in Iraq , just like most of the develpoing countries , our economy still suffers of great shortage in this active sector in spite of the repeated statements about the desire of activating the contribution of this sector in the national economy . The industrial sector in Iraq suffers in general of many problems , especially the public industrial sector (manufacturing) . These problems have been existed because of the unnatural conditions that Iraq has passed during the previous decades especially in the political and security sides . which reflecte
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Objective(s): to Evaluation of Parents’ Knowledge about Nutritional Management of kids with Phenylketonuria; to Identify the association between parents’ Knowledge about nutritional management then their demographic variables of fathers, mothers (parents age, residence then socioeconomic position).
Methodology: A non-experimental project; was accompanied on parents of phenylketonuria kid in Baghdad town since the period 3 June to 5 October 2022. A Non-probability sample (convenience) of 35 PKU children and their parents (father and mother) was selected Purposively from the hospitals that are select for the study. A survey is built for the purpose of the educa
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