تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

Objectives: To assess the psychological adjustment of middle school students and to identify the relationship between differences in demographic characteristics and psychological adjustment.

Methodology: A descriptive correlation design was used. The study utilized a simple random sample to select (381) students using self-report to select students who will be recruited into the study for the period from November 26^th, 2021 to April 1^st, 2022. A scale approved in the study consisting of 40 items was chosen. It measures four trends which are personal, social, familial, and emotional adjustment. The data were analyzed by applying the descriptive statistical dat

The process of granting loans by banks is the confidence they give to their customers, but this trust should not be a cornerstone in granting loans even if granted these loans on the basis of sound banking should involve risks that may be exposed to the bank because of the failure of the client to meet The bank's financial obligations to the bank due to the unexpected economic conditions affecting the customers, which makes them in a state of faltering, which weaken the ability of banks to provide loans, which are the most important sources of revenue and profits, so the problem of non-performing loans is one of the main problems facing most of the banks Which impede the functioning of its work and the reasons that led to the agg

The importance of the current research lies in the importance of teaching competencies and the ability of the teacher to deal and success in his educational career. The research aimed to identify the degree of teaching competencies according to Hermann model of physical education teachers in Baghdad governorate. The descriptive method using the survey method was used on a randomly selected sample of 462 teachers and 314 school principals. After the completion of the survey, the Hermann scale forms were distributed to the teachers. The forms of the teaching competency scale were distributed to their school principals as the direct supervisors of the teachers' evaluation. After completing the survey, the results of each scale were classified

The objective of the research , is to shed light on the most important treatment of the problem of missing values of time series data and its influence in simple linear regression. This research deals with the effect of the missing values in independent variable only. This was carried out by proposing missing value from time series data which is complete originally and testing the influence of the missing value on simple regression analysis of data of an experiment related with the effect of the quantity of consumed ration on broilers weight for 15 weeks. The results showed that the missing value had not a significant effect as the estimated model after missing value was consistent and significant statistically. The results also

Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of t

Construction projects have become a changing dramatically in recent decades and that the goal of the beneficiaries of the implementation of structural project is to complete the work with less time and within the cost of the specific and the best possible quality may sometimes happen that highlights the importance of time on the rest of the items at the implementation of projects for various reasons, including the need to use the project as soon as possible possible change rapidly to customer's requests, but the high cost of the project represents the biggest obstacle for entrepreneurs with its effects on the quality and the time workers, and is a measure of those elements in monetary terms is the key to integration between them, so the

  The purpose of this work is to determine the points and planes of 3-dimensional projective space PG(3,2) over Galois field GF(q), q=2,3 and 5 by designing a computer program.

The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural

The current research dealt with contrastive structures and the culture of reception in the design of interior spaces as embodying a rhetorical aspect that reveals formal values related to the meanings of beauty through the mechanisms of symbolism and interpretation that drives mental behavior and is in harmony with intellectual data and its performance function.
Hence, the research in the first chapter dealt with the research problem, the need for it, and the extent of the necessity that calls for studying contrastive structures in interior design and architecture, and touching and searching for what is the paradox and its representations for the recipient, in which the interior designer plays an active role in presenting the best cre