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Relationship between federal budget estimates And actual implementation
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he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementation of the public budget and the ability of the government unit to correct these deviations. The research find out that the federal budget is prepared for the state on the basis of the level of expenditure in the previous year with the addition of a certain percentage according to personal estimation without depending on the scientific and objective basis we find that the process of preparing the budget from the stage of preparation to the stage of Ratification by Parliament is going through a series of negotiations and dialogues and bargaining, and  the deficit that appears in the federal budget of the state is a planning estimated deficit, where the budget is approved with deficit and then moved  to a surplus and this indicates to an inaccurate estimates, and the absence of planning with clear goals at the strategic level, medium and short.  The research recommends to preparation of estimates of the public federal budget of the state on scientifical, objectival and methodical basis,  away from the personal judgment and activating the role of the Committee of preparing  the budget in education to apply advanced scientific methods to activate the role of the budget in planning and control, and the need for participation of all parties associated with the budget, both whom  prepare  the budget or the Beneficiaries, and  training of all parties involved in the process of preparing the budget as well as beneficiaries , in order to clarify the scientific and substantive basis in the process of preparing and implementing the budget.                

key words / public budget, public expenditure.            

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Publication Date
Fri Jan 15 2010
Journal Name
Joijrnal Of College Ofeducation
Association between Insulin Resistance and Mellitus type 1 in children
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Aim of the study is to find any correlation between obesity (insulin resistance) and type I diabetes in children. Obesity and diabetes mellitus are the common health problems, and obesity is common cause of the insulin resistance. The results revealed marked increased in glucose, insulin, HbAlc and insulin resistance in obese diabetic type I patients comparing to control group they were obese and non-obese found to be within normal values for glucose, insulin, FIbAlc , and insulin resistance.

Publication Date
Wed Sep 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Performance Comparison between Recycled Single Stage and Double Stage Hydrocyclones
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   This research presents a comparison of performance between recycled single stage and double stage hydrocyclones in separating water from water/kerosene emulsion. The comparison included several factors such as: inlet flow rate (3,5,7,9, and 11 L/min), water feed concentration (5% and 15% by volume), and split ratio (0.1 and 0.9). The comparison extended to include the recycle operation; once and twice recycles. The results showed that increasing flow rate as well as the split ratio enhancing the separation efficiency for the two modes of operation. On the contrary, reducing the feed concentration gave high efficiencies for the modes. The operation with two cycles was more efficient than one cycle. The maximum obtained effici

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
Methionine as a Spacer between Poly Acrylic acid and Ampicillin
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In this work a novel drug delivery system through modification of poly acrylic acid with Methionine as a spacer between the poly acrylic acid which was converted to its acyl chloride and reacted with Methionine as spacer unit which has been reacted with Ampicillin drug. In vitro drug release study had been conducted successfully in basic medium in pH 7.4 and acidic medium in pH 1.1 at 37?. Due to many problems associated with drug release and, this modification could decrease the side effect of drug. The prepared prodrug polymer was characterized by spectra method [FTIR and 1H?NMR]. Physical properties and intrinsic viscosity of drug polymer were determined. The good results were obtained in the presence of spacer unit with compar

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Publication Date
Sat Jan 01 2005
Journal Name
Iraqi Journal Of Science
Comparison between Zernike moment and central moments for matching problem
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Moment invariants have wide applications in image recognition since they were proposed.

Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Islamic Regular Charity between The Immediacy and The Lagging
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The islamic legitimacy,imposition and of al-zakkat(regular charity) are well
known matters to the whole muslims but being in love with the present life and
worldly existence and being in scare of the death made some of the moslems to lag
behind and delay of keeping with that matter (regular charity) because the mony al
wayes was the reason for the man happiness in the present life allah makes al-zakat
(regular charity) one of the granting remissionns of the moslems people sins in return
for that allah promised the moslems to honored them with the eternal life in in the
paradise where is the gardens beneath which rivers flow so that I decided to write in
this matter of couarse after trust and recommend in god and h

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Publication Date
Sun May 17 2020
Journal Name
Biochemical And Cellular Archives
COMPARISON OF PERI-IMPLANT MICROBIOTA BETWEEN HEALTHY AND DISEASED IMPLANTS
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Recently, dental implants have experienced increasing demand as one of the most effective, permanent and stable ways for replacing missing teeth. However, peri-implant diseases that are multispecies plaque-based infections may ultimately lead to implant failure (i.e., late peri-implantitis). Therefore, the present study aims to detect the microbial diversity of subgingival plaque in peri-implantitis cases (N = 30) by comparing with healthy implants (N = 34) using culture-based identification methods, including VITEK 2 system. An increase in microbial diversity (29 species along with 1 and 7 isolates, which were classified as a genus and unidentified species, respectively) were observed in subgingival sites of diseased implants dominated by

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Publication Date
Thu Jul 21 2022
Journal Name
Neuro Quantology
Astronomical Observation between Diffraction Limited Coherent and Incoherent Imaging Systems
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Numerical simulations are carried out to evaluate the coherence concept’s effect on the performance regarding the optical system, when observing and imaging the planet’s surface. In numerous optical approaches, the coherence qualities of light sources play an important role. This paper provides an overview about the mathematical formulation of temporal and spatial coherence and incoherence properties of light sources. The circular aperture was used to describe the optical system like a telescope. The simulation results show that diffraction-limited for incoherent imaging system certainly improves the image. Yet, the quality of the image is degraded by the light source's highly spatial and temporal coherence properties, resulting in a

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Publication Date
Tue Aug 30 2022
Journal Name
Pakistan Journal Of Medical & Health Sciences
Association between Digital Addiction and Sleep Habits for Preschool Children
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Publication Date
Fri Dec 31 2021
Journal Name
Onkologia I Radioterapia
Correlation between mammographic appearance of breast cancer and histopathological results
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Scopus
Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Correlation between Body Mass Index and Nonalcoholic Fatty Liver Disease
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Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time  where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver.

Objectives: To assess age, sex, and body

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