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Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
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The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraqi budgets, which begin with a deficit and ends with surplus and in addition to the seizure of funds in government units do not need them at the same time there are another government units need it , so when the Federal board of supreme check these estimates and with the help of the proposed standard models will contribute to the construction and preparation of the federal budget of the States in the manner that Maximizes the benefit of available resources and guides them towards optimum utilization.  A number of conclusions have been reached, the most important of which is that there is a significant difference between the estimates of the government budget units and the proposed standard model. This difference is mainly due to the adoption by the government unit of personal estimates by adding a certain percentage to the previous year's budget. While the proposed standard models depend  On the basis of scientific assessment, The research also concluded that the financial Provisions obtained by government units are did not have relation with level of performance and achievement achieved, but rather depends on government units to obtain Provisions more than their interest in the results that Check the spending operations The research presented a number of recommendations,

the most important of which is that the budget structure requires create relations between  the strategic objectives at the level of ministries and not the executive programs, which requires the presence of a professional impartial and competent, able to examine these estimates and direct it in the best direction and the Federal board of supreme is the most able to achieve this task, With the adoption of scientific methods of examination and linking them to the strategic objectives of the unified Iraqi state and through the activation of Articles 6 and 10 of the Federal Financial Audit Office No. 31 of 2011, which confirms the ability of the Federal board of supreme to check the budget estimates and  evaluate Financial plans ,policies to achieve the goals set for the state and abide by them.

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Kinetic Study of the Effect of Some Novel Lipid Lowering Compounds on Activities of Creatine Kinase and 3Hydroxy-3-Methyl-Glutaryl-CoA Reductase In Mice Induced Hyperlipidemia
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Hyperlipidemia is one of the most important factors leading to atherosclerosis and heart disease, therefore, this study conducted to examine the effect of two newly synthesized compounds[3-(5(ethylthio)-1,3,4-thiadiazol-2-yl)-2,3-dihydro-2-(3-nitrophenyl)benzo[1-3-e] thiazin-4-one (I) and 5(4dimethyl amino) benzylidene amino)-1,3,4-thiadiazole-2-thiol(II)] on the activities of creatine kinase(CK) and 3-hydroxy-3-methylglutaryl- CoA reductase (HMGR) in male Wister mice . Also to determine the type of inhibition of these compounds on the above enzymes .The study was carried out on sixty male Wister mice aged seven to eight weeks their weight ranged(180-200 g) . The mice were grouped as: group(1): control group (12 mice).Group(2):consisted

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Student Teachers Acquisition at Sultan Qaboos University in Skills of Teaching Arabic via A Virtual Micro-Teaching Lab Based on their Point of View
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The study aims to investigate the degree of student teachers at Sultan Qaboos University acquired skills in teaching Arabic via a virtual micro-teaching lab, as well as to reveal the difficulties they faced and their development proposals. To do this, the researchers developed a questionnaire divided into four dimensions: planning, implementation, evaluation, and

ethical values for the teaching profession, in addition to two open-ended questions to identify difficulties and suggestions. It was administered to (30) student teachers. The results revealed that the average degree of student-teacher acquisition of skills was high in its four dimensions. It ranged between (39.2) to (82.2), while the overall average was (56.2).

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluation of the Genetic Toxicity of Aqueous and Alcoholic Extracts of Seeds of Peganum harmala L. on Onion root (Allium cepa L.)
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The genetic toxicity of aqueous and alcoholic extracts of seeds of Peganum harmala L. was evaluated on the onion roots ,using  concentrations 10,25,50,100 and 200 % w/v of extracts and periods of exposure 24,48 and 74 hours. The results indicated that the Peganum harmala significantly decreased root growth rate of onion root at all concentrations and treatment periods in comparison to the control ,  the growth of the root decreased when increasing the extract concentration.The EC50value  of aqueous extracts was 50% and for alcohol extract was 25% ,thus the alcohol extract was most effective in the growth rate of the roots from the aqueous extract. The results also indicated that the mitotic index of Allium cepa was signifi

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Effect of soaking seeds Citrusaurantium and Citrus limonumat different concentrations of licorice extract on the percentage of germination and growth of seedlings
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This research was conducted under Lath house canopy of a nursery circumstances, Baghdad University for season 2013 in order to study the effect of soak lemon seeds sour orange with different levels of licorice concentrations extract (0, 0.5, 2.5 and 4.5 g/l) for 24 hours in the percentage of germination and some recipes vegetative growth of seedlings .the results outweigh the bitter orange seedlings and focus soak for licorice extract 4.5 g / l significant superiority in most of the traits plant height, leaf number, root length, stem diameter, amounting to 31.077 cm, 14.46 paper / plant, 25.35 cm, 0.52 mm respectively, which showed significant differences for the treatment of comparison which gave lower values. Clear that the licorice ext

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
האלמנטים המשותפים בשיריהם של משה בן עזרא ואבו פיראס אלחמדני (מחקר השוואתי) Elements common in the poems of Musa son of Izra and Abu Firas al-Hamdani (A comparative study)
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Abstract:

     Musa son of Yaqoob son of Izra, the Spanish poet, linguist, and  philosopher, was born in Granada. He has many poems representing  types of poetry. Also, he had important books, such as "the Poetry of Israel" and "Contemplative Research". He is knowledgeable in both Hebrew and Arabic, because most of his books were written in Arabic and the then translated to Hebrew. It seemed that he was influenced by Arab poets, specifically Abo Firas, and borrowed many issues, such as comparison, repetition, exaggeration, etc. and included them in his poetry.

     All know that Arabic literature clearly influenced Hebrew literature in the Spanish era. Ara

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Potential Role of 8-Hydroxyguanosine and some Pro Inflammatory Cytokines as Biomarkers in Colorectal Cancer Iraqi Patients
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8-hydroxyguanosine (8-OHdG) is considered as an indicator of the oxidative stress. Pro inflammatory cytokines are critical parts of the pathophysiological processes to which treatment can be applied. The aim of this study was to evaluate 8-OHdG and pro inflammatory cytokines concentration in colon carcinoma patients. Blood samples were taken before treatment from 50 incident cases with colon cancer (stage III) admitted for health examination at the Nanakali Hospital in Erbil city with 45 healthy samples of controls with age range between 38-69 years for both groups. All studied parameters were estimated by ELISA. Participants at this study were 95 Participants ranged in age from 38 to 69 years, 50 Participants had been newly diagnosed wi

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Publication Date
Sat Jan 01 2022
Journal Name
Ibero-american Journal Of Exercise And Sports psychology
THE EFFECT OF HIIT EXERCISES ON SOME PHYSIOLOGICAL AND PHYSICAL INDICATORS IN REDUCING COMPETITION ANXIETY AND PERFORMANCE OF SOME OFFENSE SKILLS FOR YOUNG BADMINTON ATHLETES
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The research aimed to use HIIT exercises, and to know the effect of HIIT exercises on some physiological and physical indicators of the young badminton players, and to identify the degree of competition anxiety and the performance of some offense skills among the young badminton players. The research community (the young badminton players), the research sample and its selection method (the research sample was chosen by the intentional method (8) badminton player from the Athwari Club), the scientific method (the experimental method with pre and post tests), measurement tools: physiological tests (high and low blood pressure) , pulse, and physical exams (explosive force of arms and legs) and the offense skills and the scale of competit

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Publication Date
Mon Feb 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effects of time delay and tension system application after final flask closure on the vertical displacement of acrylic and porcelain teeth in maxillary complete dentures
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Background: The displacement of artificial teeth during complete denture construction presents major processing errors in the occlusal vertical dimension which were verified at the previous trial denture stage. The aim of this study was to assess the effect of delay in processing after final flask closure and tension application on the vertical acrylic and porcelain teeth displacement of complete dentures constructed from heat cured acrylic and the results were compared with the conventional processing method. Materials and methods: forty samples of identical maxillary complete dentures were constructed from heat polymerized acrylic resin. These samples were subdivided into the following experimental subgroups in which each subgroup contai

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Synergistic Effect of Zinc, Coumestrol, Genestein and Daidzein on Proinflammatory Cytokines Production and Receptor Activator of NFκB Ligand Expression that Implicates in Bone Resorption
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Several observations have showed the synergistic effect of nutrients elements and phytoestrogens on bone resorption elimination. Zn is one of the trace elements found to increase the stimulatory effect of phytoestrogens including genestein, coumestrol and daidzein on bone formation; however the synergistic modulation of Zn, genestein, coumestrol and daidzein on proinflammatory-producing T-cells and receptor  activator of NFκB ligand (RANKL) expression that implicated in osteoclast formation is still open area to debate. This study found that Zn enhanced the inhibitory effect of genistein, daidzein and coumestrol on TNF-α expression; however the same effect was shown with daidzein on IL-1β expression while there is no furthe

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
New Approach for The Turbidimetric Determination of Iron(III) in Drug Samples of Different Origins Using Homemade Linear Array Ayah 5SX1-T-1D-CFI Analyser
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A new Turbidimetric method characterized by simplicity, accuracy and speed for determination of iron(III) in drug samples by continuous flow injection analysis. The method was based on the formation of complex for iron(III) with 8-hydroxyquinoline in presence of ammonium acetate as a medium for the formation of deep green precipitate and this precipitate was determined using homemade Linear Array Ayah-5SX1-T-1D continuous flow injection analyser. The optimum parameters were 2.6 mL.min-1 flow rate using H2O as a carrier, 1.9 mL.min-1 (14 mmol.L-1) ammonium acetate, 2.4 mL.min-1 (14 mmol.L-1) 8-hydroxyquinoline, 60 L sample volume and open valve for the purge of the sample segment. Data treatment shows that linear range 0.1-8.0 mmol.L-1

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