The purpose of this research that, the performance budget is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget requires making some justification on financial and accounting laws and instructions because and for make this system application success.
يهدف البحث إلى تحضير سلسلة من معقدات العناصر الانتقالية ثنائية التكافؤ(المنغنيز, الكوبلت, النيكل, الخارصين والكادميوم) مع المركب الجديد(KL) والمشتق من تفاعل ثنائي كبريتيد الكاربون و المركب الوسطي (HD). شخصت المعقدات ذات الصيغة العامة[M(L)2] بواسطة طيف الرنين النووي المغناطيسي البروتوني والكربوني للمركب الجديد وقياسات الأشعة تحت الحمراء والطيف الإلكتروني ودرجات الانصهار و التوصيلية المولارية و ت
... Show Moreيهدف البحث الحالي إلى دراسة تأثير المناخ التنظيمي لشعب الرياضة المدرسية في اقسام الانشطة الرياضية على مدرسي التربية الرياضية لأهمية المناخ التنظيمي لما يمثله من الخصائص والسلوكيات التي يتأثر بها العاملون التي قد تتباين من مكان لآخر والبيئة الجغرافية وثقافتها النوعية وذلك باستخدام المنهج الوصفي ولتتحقق من خلال الدراسة الميدانية, يتمثل مجتمع البحث الحالي من مدرسي التربية الرياضية في مدارس محافظة بغداد وال
... Show MoreA numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv
... Show MoreThis study aimed at identifying how children express the emerging coronavirus in general and according to their age groups (4-13 years) by analyzing 91 of their drawings published online, using the descriptive content analytical approach. The results showed that children's artistic expression of the virus came according to the concepts and ideas they carried about the virus for the age groups of (4-7 years) and (7-9 years), while it came according to visual perception for age groups (9-11 years), and from (11-13) years. Also, most children were aware about the presence of the virus and its widespread around the world, but (99%) of them do not realize the seriousness of the virus. It was confirmed that between (25-34%) of children were su
... Show MoreAbstract
Objective / Purpose: Online social relationships through the emergence of Web 2.0 applications have become a new trend for researchers to study the behavior of consumers to shop online, as well as social networking sites are technologies that opened up opportunities for new business models. Therefore, a new trend has emerged, called social trade technology. In order to understand the behavioral intentions of the beneficiaries to adopt the technology of social trade, the current research aims at developing an electronic readiness framework and UTAUT model to understand the beneficiary's adoption of social trade technology.
Design/ methodology/ Approach: To achieve the obje
... Show MoreA literary-educational work is a work that explains wisdom to the reader and presents moral, educational and instructional issues in a literary form. Qaboos-nameh or Nasihat al-Muluk is an educational and educational book that has a special place in the field of ethics and guidance, where the author guides his children. Also, Ibn al-Wardi's Lamiyah or Nasihat al-Akhwan is a poem containing moral advice and advice in 77 verses that Ibn al-Wardi wrote to his son.
It seems that the main goal of Ibn al-Wardi and Onsur AL-maali in Lamia and Qaboos-nameh was to express educational and moral issues and spread and convey them to future generations. Ibn al-Wardi, like Onsur AL-maali, listed moral points such as knowledge, humility
... Show More A prominent figure such as Yahya bin Khaldoun and a scholar of the moroccan countries in the medieval era, and had a special place in the history of the country and the state of Bani Zayan, and the positions he occupied in it and left his scientific, literary and historical traces, leaving him an imprint in the course of history and its events, and in this study
I dealt with the research: his personal life : his name and lineage, then his upbringing and his family.
The aim of the study is to know this character in the details of his personal and scientific life, according to the historical descriptive research method, including description and presentation of events, and linking them in a
... Show MoreIn latest decades, genetic methods have developed into a potent tool in a number of life-attaching applications. In research looking at demographic genetic diversity, QTL detection, marker-assisted selection, and food traceability, DNA-based technologies like PCR are being employed more and more. These approaches call for extraction procedures that provide efficient nucleic acid extraction and the elimination of PCR inhibitors. The first and most important stage in molecular biology is the extraction of DNA from cells. For a molecular scientist, the high quality and integrity of the isolated DNA as well as the extraction method's ease of use and affordability are crucial factors. The present study was designed to establish a simple, fast
... Show MoreThe present paper focuses on studying a rhetorical form often used in Spanish linguistic discourse .It also examines the study two sides (theoretical and practical), the concept of metaphor, the most important modern school that deals with this issue, the development of this technique and its relationship with other intellectual ideologies, and the role metaphor plays in interpreting the meaning of the linguistic discourse especially in conveying political message. The study allows the formulation and the creation of a conceptual picture for the purposes of metaphor in the linguistic discourse used in Spanish press. It investigates discursive models from the Spanish press,
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