The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

Landfill and incineration are the most common and widely used methods to dispose of solid wastes; both of these techniques are considered the main sources of pollution in the world due to the harmful toxic emissions that are considered an environmental problem. Because of the large areas used by landfills, they are not always considered an economical method. With the increase in the production of solid materials, solid wastes increase the pressure on incinerators and landfills, making the environmental pollution hazard more serious. Instead, these waste materials can be used in some other applications. One of the most important of these applications is asphalt pavements, which are the most used types of pavements in the

Unsaturated soil can raise many geotechnical problems upon wetting and drying resulting in swelling upon wetting and collapsing (shrinkage) in drying and changing in the soil shear strength. The classical principles of saturated soil are often not suitable in explaining these phenomena. In this study, expansive  soil (bentonite and sand) were tested in different water contents and dry unit weight chosen from the compaction curve to examine the effect of water content change on soil properties (swelling pressure, expansion index, shear strength (soil cohesion) and soil suction by the filter paper method). The physical properties of these soils were studied by conducting series of tests in laboratory. Fitting methods

The integration of Artificial Intelligence with Big Data Analytics is one of the most groundbreaking developments that could change the face of educational sustainability in higher education.. Using AI and Big Data technologies not only makes the educational process more efficient but also changes the way people learn and thus opens the door for educators and institutions to make decisions based on the data. The document imparts the manner that the use of AI and the digital revolution can remove student requirements, execute the efficiency of the curriculum, and acquire the balance of educational resources through a majority of instances and the latest developments in that field. Furthermore, the paper, along with the issues of morality wit

Experts have given much attention on the use of waste in asphalt paving because of its significance from a sustainability perspective. This paper evaluated the performance properties of asphalt concrete mixes modified with Crumb Rubber (CR) as a partial replacement for two grade sizes of fine aggregate (2.36, and 0.3 mm) at six replacement rates: 0%, 2%, 4%, 6%, 8%, and 10% by weight. Asphalt concrete mixes were prepared at their Optimum Asphalt Content (OAC) and then tested for their engineering properties. Marshall properties, fatigue, rutting, ideal CT index test, Scanning Electron Microscopy (SEM), and Energy-Dispersive X-ray (EDX) spectroscopy were deployed to examine the crystalline structure and elemental composition of the C

Composite steel-concrete sections have a broad benefit through increasing structural strength as well as minimizing the self-loads. All past researches were concerned with pre-installed shear connectors (PRSC) in the manufacturing of composite sections. A new fabrication technique for steel-concrete-steel composite sections were presented in the current study by the post-installation shear connectors (POSC) passed-through an embedded polymerizing vinyl chloride (PVC) pipes. The performance of normal strength concrete prisms with a specified strength of 32 MPa connected to square steel tubes (SST) was investigated. Six specimens were fabricated in both methodologies, PRSC and POSC were experimentally tested by Push-out test. The spac

Pushover analysis is an efficient method for the seismic evaluation of buildings under severe earthquakes. This paper aims to develop and verify the pushover analysis methodology for reinforced concrete frames. This technique depends on a nonlinear representation of the structure by using SAP2000 software. The properties of plastic hinges will be defined by generating the moment-curvature analysis for all the frame sections (beams and columns). The verification of the technique above was compared with the previous study for two-dimensional frames (4-and 7-story frames). The former study leaned on automatic identification of positive and negative moments, where the concrete sections and steel reinforcement quantities the