The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member

The research examines the awareness of the components of responsible citizenship among primary schoolgirls in Jeddah using a descriptive approach. A test was then prepared, which consists of loyalty, affiliation to homeland, conscious citizenship based on the knowledge of rights, the fulfillment of duties, family roles in education and society revival, homeland and preservation of the components and gains, participation in achievements, and of national heritage. To maintain the validity and reliability of the study, 28-item test of multiple-choice and short essays type was applied to a random sample of (303) female students in the (fourth-fifth-sixth) primary school class in Jeddah. Results have shown that the level of awareness of schoo

The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

This encapsulates the general relationship between plant and bacteria in the natural and agricultural ecosystem. It is based on the activities of useful bacteria, such as plant growth-promoting bacteria (PGPRs) and nitrogen-fixing bacteria, in promoting plant growth and plant tolerance to stressful situations regarding pollution, salinity, and drought. The article also mentions that the bacteria maintain plant health by secretion of phytohormones, nitrogen fixation, solubilization of phosphate, and production of antibiotics against pathogenic bacteria. The article also mentions the existing applications of the interaction in sustainable agriculture and bioremediation of contaminated soils.

The presence and prevalence of V. cholerae were investigated in forty five water samples collected from different locations of Tiger River/ Baghdad city. Twenty one isolates were isolated by adopting a simple isolation techniques. The final identification revealed that only three isolates were confirmed as V. cholerae. They were named 1J, 1R and Dial 131 which are all serogrouped as non-O1. Toxin Coregulated Pili (TCP) and heat labile enterotoxin (LT) were determined in only the environmental isolate 1J while non of the isolates produced heat stabile toxin (ST). The purification scheme was improved, few steps were adopted to include back extraction of ammonium sulfate, saturation between 80-20%, desalting through Sephadex G25, and gel filt

Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up

This day, we see the Significant role that social media platforms play, it plays a vital role in shaping the Social, political, and economic awareness of individuals. The Iraqi Society, which is experiencing rapid cultural and social transformations, is considered a fertile ground for social media and its influences, whether negative or positive. Research and studies indicate that the negative use of social media will lead to weaking of the sense of belonging and citizenship among members of Iraqi society. This, in turn, threatens moral and educational values, increases feelings of family estrangement, and leads to social isolation. On the contrary, if social is used correctly, it can significantly contribute to enhancing educational values

Sixteen polycyclic aromatic hydrocarbons (PAHs) concentrations were measured in aerosol samples collected for the period from April 2012 to February 2013 at thermal south power station of Baghdad. Fourty one aerosol sample were extracted with (1:1) dichloromethane and methanol using soxhlet for seventeen hour. The extraction solution was analyzed applying GC/MS. The PAH concentrations outside thermal south power station were higher than those inside it, and higher in summer season than in winter. Naphthalene, pyrene, Anthracene, Indeno [1, 2, 3-cd] pyrene and Phenanthrene were the most abundant PAHs detected in all points at the site sampling. The total polycyclic aromatic hydrocarbon (TPAH) and total suspended particles (TSP) concentrat

The present study was conducted in the Tigris River within Baghdad (University of Baghdad campus). The study included some physicochemical parameters and qualitative of epiphytic algae on the host plant (Ceratophyllum demersum) during summer season 2013. The results revealed that the study area was alkaline, hard and oxygenated water. A total of 105 taxa of epiphytic algae was identified. Bacillariophyceae diatoms composed 44.7% of the total and were represented by 42.4% of the order Pennales and 1.9 %of the order Centrales. Chlorophyceae composed 32.3%, followed by Cyanophyceae composed 22.8 % of the total. The total number of epiphytic algae was fluctuated among the study period. Most of the identified algae were benthos type and a few

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for