The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

    تعدُّ حقوق الإنسان من الأمور التي حثّ الدين الإسلامي على احترامها ومن الأمور غير مسموح المساس بها ، وإنّ إغفالها أو إهمالها أو تضييعها يؤدي الى نتائج خطرة

Sludge worm samples were collected from the Tigers River sediment during the period from November 2018 to June 2019 in Al Sarafiya District/ Baghdad- Iraq. Biometric morphological measurements focusing on the form of penis sheath and chaetal morphology were used for species identification, in addition to molecular analysis by amplification of conserved 18s rRNA encoding gene using ITS1 and ITS4 universal primers.According to the morphological measurement records, the results revealed the existence of Limnodrilus hoffmeisteri Claparede 1862, L. claparedeianus Ratzel, 1868 and L. cervix Brinkhurst 1963. Other two groups of specimens, with short penis sheath, were identified by molecular technology as L

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

Social networking sites represent one of the modern communication technologies that have contributed to the expression of public opinion trends towards various events and crises of which security crisis is most important being characterized by its ability to influence the community life of the public. In order to recognize its role in shaping opinions of the educated class of the public that is characterized by a high level of knowledge, culture and having experience in dealing with the media. Its advantage is that they have an active audience by expressing their views on the situations, events, and news published on them as well as expressing their attitudes and sympathy with the events. So a number of questions are included in the ques

Practicing physical activity is a very necessary requirement for all segments of society. . Many individuals, regardless of environment, age and gender, are exposed to joint diseases and injuries and pain in the neck for many and varied reasons. Treatment methods and techniques vary according to the severity of the injury, as therapeutic exercises, including stretching exercises, specifically fixed ones, are one of the ways to eliminate cases of muscle and joint dysfunction. Many individuals, regardless of environment, age and gender, are exposed to joint diseases and injuries and pain in the neck for many and varied reasons. Treatment methods and techniques differ according to the severity of the injury, as therapeutic exercises, including

The dispersion of supported Pt and Pt–Ir reforming catalysts have been studied, after treatment with oxidative and reducing atmosphere. Methylcyclohexane dehydrogenation reaction in the absence of hydrogen was used as a test reaction. An attempt was made to relate the behavior of the catalysts upon subject to reaction, to the dispersion of the same type of catalysts upon treatment with similar atmosphere and temperatures which appeared in literature. The total conversion of reaction can be explained by a change in metal dispersion. Thus, methylcyclohexane dehydrogenation reaction appears to be a really “structure sensitive” reaction.

      The toluene yield increases as the oxidation temperature i

The study aimed to explore the relationship between future anxiety and life orientation of male and female nurses, working in government hospitals of Gaza Strip governorates. The study sample consisted of 228 nurses (131 male nurses and97 female nurses. To achieve the study objectives , the researcher used the future anxiety scale, prepared by the researcher, and life orientation scale prepared by Scheier and Craver (1985 ) and translated into Arabic by Bader Al-Ansari . The results indicated that the level of future anxiety among nurses working at government hospitals was (64.85%), a high percentage, whereas life orientation was (65.96%), a low percentage. Additionally , the results showed that the Pearson correlation coefficient betwee

The present study aims to investigate the seroprevalence rate of Toxoplasma gondii infection and its relation to some demographic factors among males in Duhok province/Iraq. A total of 424 random blood samples were collected from the male population of different ages (18-60) years and different social-economic classes. Out of 424 samples examined, 108 (25.47%) were seropositive to the anti- T. gondii antibodies; 88 (20.75%) were found seropositive for IgG, while 20 (4.72%) samples were seropositive for IgM. Regarding occupation, the highest percentage for chronic toxoplasmosis was reported in workers followed by policemen and pensioners at rates of 23.96%, 23.6%, and 23.07%, respectively. The age group 18-30 y

The aim of this paper is to derive a posteriori error estimates for semilinear parabolic interface problems. More specifically, optimal order a posteriori error analysis in the - norm for semidiscrete semilinear parabolic interface problems is derived by using elliptic reconstruction technique introduced by Makridakis and Nochetto in (2003). A key idea for this technique is the use of error estimators derived for elliptic interface problems to obtain parabolic estimators that are of optimal order in space and time.