The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

 This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a

This research Find semantic relations between the Holy Quran and readings anomalous in particular, does not mention the readings anomalies are all but signed the examples of them where he found a marked contrast between them and what is known in the Holy Quran, and the intervention of research in the words of the commentators and between their views and stated what is unacceptable and what before, nor Luck meaning significantly different in some readings, leading to different Islamic ruling as well, also found that of the readings made clear what is meant by the blessed verse in the Holy Quran and signed to be even if it was abnormal.

To determine the relationship between celiac disease and reproductive disorder, twenty two women with recurrent spontaneous abortion (18-35) years have been investigated from the period 2017/11/1 – 2018/2/1 and compared wih twenty two parentally healthy women. All studied groups were carried out to measure antitissue transglutaminase IgA and IgG antibodies by Enzyme linked immunosorbent assay (ELISA) technique, There were a highly significant differences (P < 0.01) in the concentration of anti TtG IgA and IgG Ab compared to control group, while there was non-significant differences (P > 0.05) in the concentration of anti TtG IgA according to the age group and there was a significant difference (P < 0.05) in the concentration of anti TtG I

The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

Diversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools a

The main purpose of the research is to study the significance of the event in the explicit source and its significance in the Mimi source and to explain the difference between them in the Holy Quran, especially since most linguists were not interested in what the Mime source indicates in the text, but focused on its form and form, as they defined it as the name Linguists and grammarians did not mention a difference in meaning between the explicit source and the Mimi source, and they interpret the second in the first sense, which led me to choose this topic, to know the significance of each source through Appeal to the maqam and occasion in a challenge D The exact meaning.

This study examines the syntactic and semantic functions of the conscience of the chapter and the grammatical disagreement in its diagnosis between two famous linguists: Sibuyh and fur. Also, the conscience of the chapter occupies an important synthetic space in the construction of the Arabic sentence, identified by the Arab scientists, as linguistic analysts, have a strong sense of language and careful observation, they revealed it in their linguistic composition through the analysis of nominal structures, and found that it I come in specific syntactic patterns and grammatical templates that have certain characteristics that are unique to them because of the conscience of separation in their compositional space.

      This research aims at making a comparative survey between the dry season in (2017-2018) and the wet season (2018-2019) in Iraq concerning the variation of rainfall and pressure systems responsible for such a difference. In this paper, seven climatological stations have been selected: Mosul, Kirkuk, Khanaqin, Baghdad, Rutba, Diwaniyah and Basra. Results have shown that the first category of rainfall of the two seasons has recorded a higher number of rainy days in comparison with the second and third categories with a total of 274 day in a dry season and 403 day of a wet season. Further, the total amount of the annual continuous rain is higher than the total of thunderstorms in a dry season as well as in the

Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv