The research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional responsibility to achieve sustainable development. Within the directorates of the Ministry of Housing, Construction and Public Municipalities, a number of statistical methods were used for the purpose of analyzing the data for the answers of the research sample and testing hypotheses through the help of the statistical program (SPSS) then verifying the validity of the hypothesis from which the research was launched and based on the results of the analysis the research was concluded with a set of conclusions and recommendations The most important of which is the necessity to rely on modern methods in preparing public budgets and preparing a prior plan that is considered as a guide. Adopting it in preparing public budgets in the future, in addition to strengthening the direction of sustainable development in state ministries, considering that they protect the rights of future generations from the current wealth.
Designing Teaching Aids and Their Effects on Learning and Retaining Diving and Cartwheel on Floor Exercises in Women’s’ Artistic Gymnastics
The research aimed at designing teaching aids that develop and help retain diving and cartwheel for third year college of physical education and sport sciences students in women’s artistic gymnastics. In addition to that, the researchers aimed at identifying the effect of these aids on learning and retaining cartwheel and diving in floor exercises. The researchers used the experimental method. The subjects were (20) third year female students from the college of physical education and sport sciences/ university of Baghdad sections K and H. the main experiment lasted for
... Show MoreThe experiment was conducted in Baghdad for study effect using mold board and disc plows as main factor , and second factor was three speeds 1.85 , 3.75 and 5.62 km / hr , and sub-second factor was three levels of soil moisture 21,18 and 14 % to determined data fuel consumption and economy costs machine unit in silt clay loam with depth 22cm. The experiment was a split – split plot arrangement in a randomized complete block design with three replications and statistical analysis using Least Significant Design 0.05 was used to compare the means of treatments. Mold board recorded least fuel consumption and cast fixed and variable and management and total costs of tractor and plow costs and total cost. Increasing forward speeds of the t
... Show MoreThe article discusses the spatial analysis of the chemical soil properties that is a key component of the agriculture ecosystem based on satellite images. The main objective of the present study is to measure the chemical soil properties (total dissolved salts (TDS), Electrical conductivity (EC), PH, and) and the spatial variability. On 13 November 2020 (wet season), a total of 12 soil samples were collected in the field through random sampling in the Sanam mountain-Al Zubair region south of Basra province, to contain its soil samples components of minerals and precious elements such as silica and sulfur. From experimental results, the soil sample in the sixth position has the highest concentration of TDS values, reached (5798.4
... Show MoreLying is considered a dangerous tendency among children if it has become a habit. It results in many social problems, such as child’s loss of confidence, lack of others’ respect to him, and his lack of respect to the desired values of the society, such as honesty and trust. Consequently, he will be led to a deviation when he becomes old; especially if the child’s socially unaccepted behavior has not been directed. The research, thus, aims to examine the causes of lying in the most important stage of children’s life; that is, between (4-6) years. Such an aim helps to know about the individual reasons of lying among males and females from teachers’ perspectives. To meet the objective of the study, a number of (128) children
... Show MoreThe research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.
The research concluded that
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The research revolves around the collection of pending hadiths on Abdullah bin Amr bin Al-Aas, may God be pleased with them, and it is required in these hadiths that they be among those in which there is no room for diligence, such as telling about unseen matters, signs of the Hour, or a statement of virtue and reward for obedience, or punishment for disobedience.
The research consists of an introduction, two topics, and a conclusion of the first topic in the translation of Abdullah bin Amr bin Al-Aas, and the second topic, the pending hadiths of Abdullah bin Amr bin Al-Aas, may God be pleased with them, in which there is no room for diligence in collecting and studying
At the end of this rese
The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t
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