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

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

   In this paper,we construct complete (kn,n)-arcs in the projective plane PG(2,11),  n = 2,3,…,10,11  by geometric method, with the related blocking sets and projective codes.
 

The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen

A (k,n)-arc is a set of k points of PG(2,q) for some n, but not n + 1 of them, are collinear. A (k,n)-arc is complete if it is not contained in a (k + 1,n)-arc. In this paper we construct complete (kn,n)-arcs in PG(2,5), n = 2,3,4,5, by geometric method, with the related blocking sets and projective codes.

DBN Rashid, International Journal of Development in Social Sciences and Humanities, 2020

In this paper, the solar attraction effect on the Moon orbital elements had been studied. The solar attraction considered a third body perturbation. The initial values of the Moon orbital elements at 2015-1-21.5 which are used (semi major axis=380963.78 km, eccentricity =0.056o, Eular angles (Ω=30°, ω=40°, , i=18.4°). The Moon in a perigee of its orbit at the initial time. A program which designed, was used to calculate the Moon position ,velocity and orbital elements through the years (2015-2035). The position and velocity components of the Moon were calculated by solving the equation of Kepler for elliptical orbit using Newton Raphson's method for (1000) periods and hundred steps of time for each period. The results show a secular

     Insects have a vital role in solid waste composting process. Insects are detritus feeders that enhance changing the physical and chemical properties of decomposed materials during composting processes. This behavior makes insects excellent organisms in recycling of organic matter. The present study assesses the success of insects’ population in relation with the degradation of solid waste.  The study was carried out in the glass house facility of the College of Science, Salahaddin University in Erbil City, Kurdistan region of Iraq, using household organic waste. During composting process, three stages of lifecycle of insects were observed and recorded. The total number of insects reached to 1268 indiv

ان الازمة الصحية العالمية الناشئة عن انتشار فيروس كورونا (والذي وصفته منظمة الصحة العالمية في 30/كانون الثاني/2020 بانه حالة طواريء صحية عامة مُثيرة للقلق الدولي، ثم عادت لتُسبغ عليه وصف الجائحة   pandemic  في 11/آذار/2020) وما أتخذته السطات الحكومية في دول العالم المختلفة من تدابير وأجراءات متفاوته (سواء بمستواها الاعلى من فرض حظر التجوال الشامل او ما اطلق عليه عالميا بالحجر المنزلي وبالتالي تعطيل كافة القطاع