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

המחקר הזה עוסק באחד מהסופרים העבריים שנחשבו בעלי־השפעה בתהליך הספרות העברית החדשה על אף גילו הקצר ועל אף שהוא השאיר עזבון ספרותי מועט, אך עם זה דמותו עולה לענינו גם מתוך כתביו המעטים כאילו הם טבועים בחותם, הסופר הזה הוא מרדכי זאב פיארברג.

            במחקר זה טיפלנו בחייו של המספר הזה בקיצור וגם ביצירותיו באופן כללי, ובסימנים המאפינים את גיבוריו, ובמיוחד גיבורו של הסיפור "

Recent growth in transport and wireless communication technologies has aided the evolution of Intelligent Transportation Systems (ITS). The ITS is based on different types of transportation modes like road, rail, ocean and aviation. Vehicular ad hoc network (VANET) is a technology that considers moving vehicles as nodes in a network to create a wireless communication network. VANET has emerged as a resourceful approach to enhance the road safety. Road safety has become a critical issue in recent years. Emergency incidents such as accidents, heavy traffic and road damages are the main causes of the inefficiency of the traffic flow. These occurrences do not only create the congestion on the road but also increase the fuel consumption and p

Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

The current research aims to assess the Brief Book of the Modern and Contemporary History of Asia from the perspective of the students in the Department of History, University of Baghdad. The study is carried out in Iraq and the research group has included students of the Department of History in the College of Education--Ibn Rushd and the College of Education for Women- University of Baghdad. The chosen sample of the assigned research consisted of (72) students from third stage in the Department of History, which equals (0.38%) of the total group members amounted (188) female and male students representing (40) students from the College of Education--Ibn Rushd, and 32 students from

تُعد دراسة أعلام الفكر العربي والإسلامي من أهم الدراسات التاريخية ولا يمكن للأمم المتحضرة أن تنسى علمائها ومفكريها لما لهم من دور كبير في حاضر الأمة ومستقبلها و تاريخنا الإسلامي يحفل بالعديد من العلماء ورجال المعرفة  الذين ساعدوا على تقدم ورقي العرب والمسلمين على الأمم الأخرى0

Imam Sajjad was interested for the development of  individual realization faith when individual being an important element  among the component of society He asserted   the development of the spirit of  tolerance and the removal of intolerance and fulfillment of the promise Also,

The Wonderful Wizard of Oz and Peter and Wendy present universal ideas that exist in all times, despite being written in the beginning of the 20th century. Among the most significant ones is the concept of “home”. The article discusses the essentiality of the idea of “home” where the identity of an individual shapes, and where one’s spiritual, psychological, and physical being develop. It also studies the attitudes of each protagonist towards the concept of ‘home’ based on their understanding of it and according to their gender differences. The characters in both stories tread on the path of perplexity between leaving their homes and returning to them. Peter’s world is the world of imagination while Doro

Knowing the conduct of the common stocks during the different intervals of time (quarterly and yearly) is an important step in choosing and administrating the portfolio of common stocks which be in accordance with the tendency of the investor toward risk and revenues. This is an attempt to understand the behavior of this common stocks in Amman stock Exchange to discover the extent of change in its behavior for employing them by the managers in identifying the accurate and beneficed investments , which meet the ambitions of Arab investor.    

Background: Several causes stand behind prolonged neonatal Jaundice (Jaundice that persists more than 2 weeks).

Objectives: To find out the frequency of association between Urinary tract infections (UTI) and prolonged neonatal jaundice in term infants during the first two months of life.

Patients and methods: We conducted an observational prospective study in children welfare teaching hospital, Medical City Complex, Baghdad. Fifty term infants, less than two months of age, with clinically evident jaundice that has persisted for more than 14 days of life were enrolled; UTI was confirmed by urine culture and sensitivity. Demographic features, historical characteristics, lab