he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

Abstract

The problem with the search at the reduction of adoption of new products, as there are three hypotheses of research have been formulated , the first one is no significant correlation between the religious and differences to customers and adopt new products, and This Study Aimed To Investigate The Relationship Between Religious differences for customers And New Products Adoption, Applied On Arab Mall Commercial Customers/ Egypt, an Analytical Model Is Developed As Guideline To Test The The Relationship Between Religious differences for customers And New Products Adoption, Aquantative Method With Deductive Approach Were Chosen In This Research . In Order To Collect Primary Data, A questionnaire Is

This Research based on an empirical study and tested the hypothesis of transition effects on a sample of young people in Sharjah University and trying to identify a new form of Media which is based on the production of new types of habits and patterns and their cultural impact. Recently, New Media appeared to refer to new types of Communication using the Internet. It’s enormous in the exchange of Information. The new Media contains multiple forms, including the form in which users produce by them to refer the entry of a new area of Media in which exchange of roles between the Sender and the recipient.

This study is trying to identify a new form of Media Web used (Press online or only Press online, Digi

This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

So I present in the hands of the honorable reader what God Almighty has made easy for me in terms of what I dealt with in the rule (the principle of permissive things) and what branches from it and what is related to it.
This research was divided into an introduction, a preface, three demands, and a conclusion.
The preamble is to explain the meaning of the rule in language and terminology and the definition of the legal rule and what is related to it. The first requirement is to explain the rule that we have in our hands and the words related to its text - and is it a fundamentalist or jurisprudential rule? .
As for the second requirement - in the difference of scholars and their opinions in whether the origin of things is permi

Abstract

This study came to clarify the redemption in terms of being a method and a subject of knowledge that has its causes, controls, etiquette and scientific implications for Muslim scholars.

The science of redemption has a historical extension, starting from the era of the Companions - may God be pleased with them - and through the stages of codification and classification of works in an effort to document it and diversify its methods at the inductive, analytical, critical and argumentative levels, and to determine its causes and from the completion of the research conclude it with evidence of its scientific effects because it is a science that enriched the Islamic library in general, and hadith in particular.

Ciprofloxacin is widely used in treating adults infected with Gram-negative bacteria. It is contraindicated in children, growing adolescents and during pregnancy due to joint toxicity. Its toxicity concerning other organs needs to be clarified. Thus, this study was designed to study the possible cardiac damage induced by two selected doses of ciprofloxacin in juvenile rats.Eighteenth healthy juvenile rats (4 weeks old and their weight 30 ± 2 gm) were utilized in this study and divided into three groups. Group-I control; group II and group III, respectively injected IP with 25 mg/kg and 50 mg/kg ciprofloxacin every 12 hours for one week. Serum enzymes activities alanine aminotransferase (ALT), aspartate aminotransferase  (AST), cr