The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

The Fauqi field is located about 50Km North-East Amara town in Missan providence in Iraq. Fauqi field has 1,640 MMbbl STOIIP, which lies partly in Iran. Oil is produced from both Mishrif and Asmari zones. Geologically, the Fauqi anticline straddles the Iraqi/Iranian border and is most probably segmented by several faults. There are several reasons leading to drilling horizontal wells rather than vertical wells. The most important parameter is increasing oil recovery, particularly from thin or tight reservoir permeability. The Fauqi oil field is regarded as a giant field with approximately more than 1 billion barrels of proven reserves, but it has recently experienced low production rate problems in many of its existing wells. This study

The study aims to indicate the role of the agricultural initiative in building agricultural development, mediated by activation of the role of internal and external audit on agricultural initiative projects, for the purpose of meeting the challenges of abuses on agricultural land and lack of water used in agriculture and proportions of high poverty, which led to the rural people of the migration to the city and leave agriculture and livestock, and that of the main conclusions reached by the researcher. When comparing the work of the external auditing agencies (the Federal Office of Financial Supervision) on the initiative of agricultural projects with internal audit services in the Directorate of Agriculture and branches of the Agricultu

Sustainable human development means meeting the basic needs of society and striving for continuous improvement in quality, as it seeks to increase economic well-being while providing adequate housing and nutrition, as well as providing electricity, water, health and education services . Ten centuries ago, Islam highlighted the importance of the development effort and the necessity of its sustainability before the West took it in the 1970s. There are a number of challenges that greatly affect the reality of achieving and ensuring Millennium Development Goals. The research recommends the importance of fighting administrative and financial corruption, as this is one of the biggest challenges facing the possibility of advancing the economy and

A simple and novel method was developed by combination of dispersive liquid-liquid microextraction with UV spectrophotometry for the preconcentartion and determination of trace amount of malathion. The presented method is based on using a small volume of ethylenechloride as the extraction solvent was dissolved in ethanol as the dispersive solvent, then the binary solution was rapidly injected by a syringe into the water sample containing malathion. The important parameters, such the type and volume of extraction solvent and disperser solvent, the effect of extraction time and rate, the effect of salt addition and reaction conditions were studied. At the optimum conditions, the calibration graph was linear in the range of 2-100 ng mL-1 of ma

            Liquid – liquid equilibria data were measured at 293.15 K for the pseudo ternary system (sulfolane + alkanol) + octane + toluene. It is observed that the selectivity of pure sulfolane increases with cosolvent methanol but decreases with increasing the chain length of hydrocarbon in 1-alkanol. The nonrandom two liquid (NRTL) model, UNIQUAC model and UNIFAC model were used to correlate the experimental data and to predict the phase composition of the systems studied. The calculation based on NRTL model gave a good representation of the experimental tie-line data for all systems studied. The agreement between the correlated and the experimental results was very good

Treatment of a high strength acidic industrial wastewater was attempted by activated carbon
adsorption to evaluate the feasibility of yielding effluents of reusable qualities. The experimental
methods which were employed in this investigation included batch and column studies. The
former was used to evaluate the rate and equilibrium of carbon adsorption, while the latter was
used to determine treatment efficiencies and performance characteristics. Fixed bed and expanded
bed adsorbers were constructed in the column studies. In this study, the adsorption behavior of acetic acid onto activated carbon was examined as a function of the concentration of the adsorbate, contact time and adsorbent dosage. The adsorption data was mo

Purpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.

Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.

Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v