إن الاستخدام الفعال للأموال العامة يشكل احد الدعامات الأساسية من اجل حسن إدارة تلك الأموال و فعالية القرارات الصادرة عن السلطات المختصة ، و أن هذا الهدف لا يتحقق ما لم تكون الرقابة المالية ذات فعالية لكبح جماح حالات الفساد الإداري النظمي و تفشي ذلك في جهاز الدولة الإداري. لان ظاهرة الفساد الإداري تؤدي بجهاز الدولة الإداري إلى فقدان كيانه الموحد لصالح المنظومات الفاسدة رغم احتفاظه بكيانه الموحد شكليا، كما ت

This study aimed to analyze and measure the relationship between oil revenues and financial sustainability in Iraq, the study used the stylistic approach inductive and deductive approach. Accompanied by the use of quantitative and analytical style, which was based on two variables oil revenues and net general budget on annual data covered the period (1990-2013). Among the most important findings of the study contain the time-series variables study on the root of the unit and is not stable in the general level, and become stable after the use of mathematical processors to gain access to a stable by taking the first difference of natural Ogartm of the series. The way (Johnson) to a long-term relationship between oil revenues and ne

PvcABCD are cluster of genes found in Pseudomonas aeruginosa. The research was designed to examine the relationship between the pvc genes expression and cupB gene, which plays a crucial role in the development of biofilm, and rhlR, which regulates the expression of biofilm-related genes, and to investigate whether the pvc genes form one or two operons. The aims were achieved by employing qRT-PCR technique to measure the gene expression of genes of interest. It was found that out of 25 clinical isolates, 21 isolates were qualified as P.aeruginosa. Amongst, 18(85.7%) were evaluated as biofilm producers, 10 (47.6%), 5 (23.8%), and 3 (14.2%) were evaluated as strong, moderate and weak producers respectively, while, 3 (14.2%) were considered

      اهتمت المجتمعات العالمية في الآونة الأخير بفئة الأطفال ، ورعاية الطفولة وذلك لما لها من أهمية كبيرة في مستقبل المجتمع ، وتنميتة وتقدمه . لأنها يعتمد عليها في تقدم وتطور المجتمع فـي جميع المجالات الاقتصادية والاجتماعية والثقافية . ومن هنا ارتبطت الطفولة بالحياة برباط عضوي فالأطفال براعم الحياة ومع هذه البراعم تستمر الحياة لذلك اهتمت دول العالم بوضع البرامج وعقد المؤتمرات من اجل النهوض

Liquefied petroleum gas (LPG), Natural gas (NG) and hydrogen were all used to operate spark ignition internal combustion engine Ricardo E6. A comparison of CO emissions emitted from each case, with emissions emitted from engine fueled with gasoline as a fuel is conducted.

The study was accomplished when engine operated at HUCR for gasoline n(8:1), was compared with its operation at HUCR for each fuel. Compression ratio, equivalence ratio and spark timing were studied at constant speed 1500 rpm.

CO concentrations were little at lean ratios; it appeared to be effected a little with equivalence ratio in this side, at rich side its values became higher, and it appeared to be effected by equivalence ratio highly, the results s

God  urged to read the Holy Qur’an and to ponder it is commanded, and the Most High said:  That they ponder over His verses and that those with insights remember ().
And this book that God Almighty sent down to the heart of His Prophet, peace and blessings be upon him, is as clear as the sun and the moon.
It is a book of guidance and the constitution of a nation that is the best nation brought forth for mankind, and God has taken care of its preservation as He said:  We have sent down the Remembrance, and we are its guardians.
This has been chosen for this topic (Luqman's commandments to his son) for what we see today in our time and society from the loss of morals and values and the neglect of parents to their chi

   Municipal solid waste is one of the most important environmental problems in the world and is an important source of environmental pollution and contributes significantly to the pollution of the basic environmental elements of soil, water and air. The management of municipal waste in general is a process of monitoring, collection, treatment or recycling if possible or disposal of waste. This term is used for waste produced by some human activities. States provide this process to mitigate the negative effects of waste on the environment, health and appearance of the city. It is possible to find solutions to the problem of solid waste and make it an important source of income and contribute to securing employment oppor

Neuroendocrine differentiation has been mentioned in many cancers of non-neuroendocrinal organs, involving the gastrointestinal tract. In contrast, the correlation of focally diffused neuroendocrine differentiation in colorectal adenocarcinoma with neuroendocrine cell hyperplasia has not been somewhat reported. The objective of this research is to study the relationship between neuroendocrine cell hyperplasia and neuroendocrine differentiation in colorectal adenocarcinoma and to find the correlation of neuroendocrine differentiation and VEGF expression with clinicopathological parameters of colorectal adenocarcinoma. Methods employed in the current study were including eighty-one patients with colorectal cancer. Formalin fixed paraffin e

As we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data

Is the subject of environmental analysis of the important issues that should occupy the attention of the departments of banks in general and banks in particular, the research sample, regardless of their size and the nature of its activity, So if the current era and witnessing rapid developments and changes, making the banking environment is more complex and interconnected than ever, And it became not possible for banks to be aware and understand the external environment variables without an analysis of the various constituent elements and influential heavily in its financial and administrative,Therefore research aims to find out the relationship between the external environment and banking facilities analysis application on the Rafidain