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ANALYSIS OF THE DISPARITY BETWEEN THE ESTIMATED BUDGET AND THE CURRENT BUDGET IN IRAQ FOR THE PERIOD )2006-2016(

The general budget is usually linked to the role of the state in public life and economic activity, whether this role is neutral or interventionist and thus reflects the general objectives that the state seeks to achieve.

for importance of  the public budget in clarifying the image of the political state philosophy and its objectives it seeks to achieve on the one hand and clarifying the degree and rank it occupies in the ladder of development among the other countries. This study is intended to highlight the concepts of the general budget and how its concept has evolved since the Middle Ages. Of the importance of the general budget in Iraq was not based on scientific and objective and then the study was based on the hypothesis that the inaccuracy of the estimation of expenditures and public revenues will lead to the loss of many development opportunities and waste of public funds, which will adversely affect the development programs, and To prove the hypothesis of the study will be using the method of scientific method inductive with the use of quantitative analysis of public expenditure and revenue.

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Impact of Cigarette Smoking on Levels of Sex Hormones and Zinc in Blood of Smokers

   Smoking has multiple effects on sex hormone , some of which are associated with important clinical implication .The present study was undertaken to  investigate the biochemical changes  of sex hormones associated with long standing cigarette smoking in 40 heavy smokers comparing with non- smoker and to correlate it with BMI for each .The sex hormones levels were determined by RIA  technique . Atomic absorption technique was used to measure the zinc levels.         The serum testosterone and estrogen levels of non – smoker group were 17.775ng\ml and 38.65ng\ml at p< 0.05, respectively .While the serum testosterone and estrogen levels of smoker group were 17.615n

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Publication Date
Thu Dec 30 2021
Journal Name
مجلة العلوم القانونية
جزاء الاخلال بالوعد بالتعاقد في ضوء تعديل القانون المدني الفرنسي بموجب المرسوم رقم 131 لسنة 2016

يتناول البحث جزاء الاخلال بالوعد بالتعاقد في ضوء تعديل القانون المدني الفرنسي بموجب المرسوم رقم 131 لسنة 2016

Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The psychological, social and academic problems that encounter students of college of education in Al-Anbaar University /Al-qaim

The study aims to identify the psychological, social, and academic problems that encounter students at the college of education. To this end, the researcher utilized the descriptive approach, where a questionnaire was used as a tool to collect the study data. The findings of study revealed that the main academic problems are inability to understand what the students read, lack of concentration over the process of studying. The Difficulty of preparation for test. Lack of ability to memorize quickly. As for the prominent social problems: the excessive usage of social media that drove students away from their main tasks, the Lack of participation in social activities, the scarcity the religious information. The psychological problems includ

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports

The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I

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Publication Date
Wed May 30 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Indirect Way for the Assay of Captopril Drug in Dosage FormsUsing1,10-Phenanthroline as a Selective Spectrophotometric Agent for Fe(II) Via Homemade CFIA /Merging Zones Technique

        A new speed and sensitive batch and merging zones-flow injection analysis spectrophotometric ways for estimation of captopril in a fine material and in pharmaceutical formulations were suggested. The procedure was depended on the  decline of Fe(III) as FeCl3 to Fe(II) by captopril in acetic acid as medium, the produced Fe(II) interplays with 1,10-phenanthroline to compose a soluble orange-red colored product that is determined at maximum wave length of 511nm. The manifold FIA system was able to determine of CPL. with a throughput 51 sample/h. Calibration curves of absorbance against concentration sign of that Beer, s law is submitted to within the concentration scale o

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Verification and Parametric Analysis of Shear Behavior of Reinforced Concrete Beams using Non-linear Finite Element Analysis

Many researchers have tackled the shear behavior of Reinforced Concrete (RC) beams by using different kinds of strengthening in the shear regions and steel fibers. In the current paper, the effect of multiple parameters, such as using one percentage of Steel Fibers (SF) with and without stirrups, without stirrups and steel fibers, on the shear behavior of RC beams, has been studied and compared by using Finite Element analysis (FE). Three-dimensional (3D) models of (RC) beams are developed and analyzed using ABAQUS commercial software. The models were validated by comparing their results with the experimental test. The total number of beams that were modeled for validation purposes was four. Extensive pa

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Achieving an optimum slowing-down energy distribution functions and corresponding reaction rates for the (D+3He and T+3He) fusion reactions

A new results for fusion reactivity and slowing-down energy distribution functions for controlled thermonuclear fusion reactions of the hydrogen isotopes are achieved to reach promising results in calculating the factors that covered the design and construction of a given fusion system or reactor. They are strongly depending upon their operating fuels, the reaction rate, which in turn, reflects the physical behavior of all other parameters characterization of the system design

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ATTRACTIONS ELEMENTS OF TELEVISION ADVERTISING AND THEIR RELATIONSHIP TO CONSUMER PREFERENCE: THE ATTRACTIONS ELEMENTS OF TELEVISION ADVERTISING AND THEIR RELATIONSHIP TO CONSUMER PREFERENCE

The research aims to study the elements of attraction in television advertising and determine their relationship to consumer preferences, the extent to which the sample (250) watches television advertisements, and the motives for viewing. Males and females, and the statistical program spss was used to analyze the results using percentages, arithmetic mean, correlation coefficients ch2, Pearson’s coefficient and Alpha Cronbach for the stability of the test, and the research came to the conclusion that the percentage of watching television advertisements is good motivated by the identification of new goods and services in the market, as advertisements sometimes achieve consumer preferences, and the most prominent The forms that a

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extraction and Estimation of β-carotene Pigment from Some Species of The Genus Rhodotorula and Study The Ability to Increas Their Production By Mutagenesis

Beta-carotene pigment was extracted from 6 strains collected from different sources related to some species of the genus Rhodotorula sp. The maximum productivity was in the strain Rhodotorula  mucilaginosa BA61 with amount 10.25 gm/l. The minimum productivity was from the strain R. minuta BA78 with amount 5.39 gm/l. The effects of the chemical mutagen (MNNG) and the physical mutagen (UVC) on the viability of the strains was studied. The results revealed that the chemical mutagen (MNNG) with the concentration 0.2 mg/ml has the clear effect on the viability of the strains , which killing percentage reached to 65.91% in the strain R. minuta BA78. Results of the study of mutagenesis with UVC showed that increase in killing percentage fo

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Japanese territorial dispute about the Soviet northern provinces )South Kuril Islands until the end of the Cold War( Historical Study

The imposition of (state) policy on the South Kuril Islands.In the Pacific was a subject
of borders dispute between Japan and Soviet Union which appeared clearly afterthe second
Great War and during the cold war. Despite the end of the Cold War and the collapse of the
Soviet Union in 1991, this conflict has continued, thus both countries had to made a historic
and legitimate claims to demand the rights of sovereignty and ownership of four islands
occupied by the Soviet Union after World War II under the international conventions and
treaties, but these claims are proven failures through the continuation of the regional conflict.

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