Abstract

The open budget means everyone in the society can get information about the government budget in order to watch the governmental works. The aim of the research is to study the concepts of open budget, its advantage, limitations, role of supporting the transparency and questioning the administrative and financial corruption. Thus reflects positively on the national economy by providing governmental information to all users whether they are individuals or belong to the political class, or any other governmental or nongovernmental organizations which are interested in these information.

In order to achieve the objectives of the research aims, we make questionnaire to see aca

Background: The treatment of moderate-to-severe psoriasis has advanced significantly with the use of biologic treatments. Objective: To compare the effectiveness, safety, and impact on quality of life of biologic therapies versus conventional systemic therapies for moderate-to-severe psoriasis, using evidence from 2015 to 2025, focusing on the implications for understudied regions such as Iraq and the Middle East. Methods: Data was collected using "Embase," "MEDLINE," "PubMed," and "Cochrane Central Register." The study includes 45 randomized controlled trials. Additionally, 25 key real-world evidence studies were included for qualitative synthesis to provide context on long-term drug survival, quality of life, and regional applicab

This research aims to know the reality of succession planning in the researched organization and how it occupies the important jobs in the organization and its readiness for sudden and urgent events that lead to the vacancy of these jobs, and the importance of this research is that it is one of the rare Arab and Iraqi studies and research in this field, as it is one of the first researches It deals with the reality of succession planning in light of the retirement law No. (26) of 2019, and the research problem was the absence of consecutive planning programs and the weak preparation of suitable candidates to face sudden and urgent conditions as replacements for current leaders who occupy the leading and key positions in the depar

Background: Understanding the challenges facing nurses toward providing care to patients with cerebrovascular accidents is the initial step in developing strategies to address these challenges, thereby ensuring high-quality care. Aim: The study aimed to assess the challenges experienced by nurses in delivering care to patients with CVAs in neurological wards. Results: Of the 80 questionnaire participants in the qualitative part, (MS = 0.66) reported a "moderate" rating as an overall assessment. These challenges are divided into workload (MS = 0.53) at a moderate rate, the psychological burden (MS = 0.85) at a high rate, the supporting materials (MS = 0.85) at a high rate, the sense of responsibility (MS = 0.77) at a high rate, and the role

Speech enhancement aims to improve speech quality and intelligibility in noisy environments and is important in applications such as hearing aids, mobile communications and automatic speech recognition (ASR). This paper shows a structured review of speech enhancement techniques, classified depending on the channel configuration and signal processing framework. Both traditional and modern approaches are discussed, including classical signal processing methods, machine learning techniques, and recent deep learning-based models. Furthermore, common noise types, widely used speech datasets, and standard evaluation metrics for evaluating speech quality and intelligibility are reviewed. Key challenges such as non-stationary noise, data li

This research examines the future of television work in light of the challenges posed by artificial intelligence (AI). The study aims to explore the impact of AI on the form and content of television messages and identify areas where AI can be employed in television production. This study adopts a future-oriented exploratory approach, utilizing survey methodology. As the research focuses on foresight, the researcher gathers the opinions of AI experts and media specialists through in-depth interviews to obtain data and insights. The researcher selected 30 experts, with 15 experts in AI and 15 experts in media. The study reveals several findings, including the potential use of machine learning, deep learning, and na

Translating news between Arabic and English is more complex than it may initially appear. The process is far more than the process of finding the same words, as it usually touches upon the structural differences, cultural allusions, and in most situations, the ideological pressure. This critical literature review is based on a narrative synthesis of 18 peer-reviewed studies published from 2023 to 2026 and explores the interaction of these factors in real journalistic practice. An even closer examination of the literature indicates that there are three common points of challenge. Firstly, structural and lexical differences between Arabic and English can be observed that have to be constantly adjusted to. Second, cultural and religious allusi

The recent advances in technology, the increased dependence on electrical energy and the emergence of the fourth industrial revolution (Industry 4.0) were all factors in the increased need for smart, efficient and reliable energy systems. This introduced the concept of the Smart Grid (SG). A SG is a potential replacement for older power grids, capable of adapting and distributing energy based on demand. SG systems are complex. They combine various components and have high requirements for real time reliable operation. This paper attempts to provide an overview of SG systems, by outlining SG architecture and various components. It also introduces communication technologies, integration and network management tools that are involved in SG sys

The current research aims to identify: 1) the challenges facing blended education from the point of view of teachers of students with disabilities. 2) The challenges facing blended education from the point of view of teachers of students with disabilities according to the gender variable (males-females). 3) The challenges facing blended education from the point of view of teachers of students with disabilities, according to the academic qualifications of graduates

(institute-bachelors-masters). 4) The challenges facing blended education from the point of view of male and female teachers, according to the functional service period with students with disabilities (less than 8 years - from 9 to 15 years - 16 years and above). 5) the

This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company