Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

Inspite of the renovation and development that occurred on the

mathematics curricula and its teaching styles (methods), the teaching methods and the evaluation styles that the teachers of the country

follow  are  still  traditionaL It depends  on  the  normal distribution approach and the principle of individual differences among students in

addition the traditional tests that are used to evaluate student achievement are built on standard-referenced system. These types of tests focus on comparing the student's  performance with his peers'

performance. The limitary of this type of evaluation in diagnosing the

students'  acquisition  of  the  stu

      Agricultural chemicals on a large scale of use throughout the world, and there are many studies about these chemicals and its disadvantages, but most of them were limited to its impact on mammals such as rodents in determine. This study was designed to determine the impact of these chemicals on DNA damage for E. coli bacteria from Iraq. The DNA is similar in terms of structure and function in all living organisms with a different in number and sequence of the nitrogenous bases among living organisms.            This study showed that snails and slugs killer material Metaldehyde are strongly bind with the DNA extracted from bacteria, and herbicides Glyph

  A series of N- benzoyl  - 2 – alkyl -1- ( 2- thio – 1,3,4- thiadiazole -5- yl ) , have been synthesized from DL- α– amino acids , The methyl and sulfon thio ethers of these compounds were also prepared , representative samples of the prepared compounds were characterized from their IR- spectrum and elemental analysis .
 

In this paper, the concept of a neutrosophic KU-algebra is introduced and some related properties are investigated. Also, neutrosophic KU-ideals of a neutrosophic KU-algebra are studied and a few properties are obtained. Furthermore, a few results of neutrosophic KU-ideals of a neutrosophic KU-algebra under homomorphism are discussed

For the generality of fuzzy ideals in TM-algebra, a cubic ideal in this algebra has been studied, such as cubic ideals and cubic T-ideals. Some properties of these ideals are investigated. Also, we show that the cubic T-ideal is a cubic ideal, but the converse is not generally valid. In addition, a cubic sub-algebra is defined, and new relations between the level subset and a cubic sub-algebra are discussed. After that, cubic ideals and cubic T-ideals under homomorphism are studied, and the image (pre-image) of cubic T-ideals is discussed. Finally, the Cartesian product of cubic ideals in Cartesian product TM-algebras is given. We proved that the product of two cubic ideals of the Cartesian product of two TM-algebras is also a cubic idea

Artificial roughness on the absorber plate of a Solar Air Heater (SAH) is a popular technique for increasing its effective efficiency. The study investigated the effect of geometrical parameters of discrete multi-arc ribs (DMAR) installed below the SAH absorber plate on the effective efficiency. The effects of major roughness factors, such as number of gaps (Ng = 1-4), rib pitch (p/e = 4-16), rib height (e/D = 0.018-0.045), gab width (wg/e = 0.5-2), angle of attack ( = 30-75), and Reynolds number (Re= 2000-20000) on the performance of a SAH are studied. The performance of the SAH is evaluated using a top-down iterative technique. The results show that as Re rises, SAH-effective DMAR's efficiency first ascends to a specified value o

     The primary purpose of this subject is to define new games in ideal spaces via set. The relationships between games that provided and the winning and losing strategy for any player were elucidated.

The main purpose of this work is to introduce the concept of higher N-derivation and study this concept into 2-torsion free prime ring we proved that:Let R be a prime ring of char. 2, U be a Jordan ideal of R and be a higher N-derivation of R, then , for all u U , r R , n N .

The study of cohomology groups is one of the most intensive and exciting researches that arises from algebraic topology. Particularly, the dimension of cohomology groups is a highly useful invariant which plays a rigorous role in the geometric classification of associative algebras. This work focuses on the applications of low dimensional cohomology groups. In this regards, the cohomology groups of degree zero and degree one of nilpotent associative algebras in dimension four are described in matrix form.