The investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

The dubbing process for the Foreign Dramas by the Kurdish language became a serious phenomenon in the Kurdish satellite TV, especially in the past few years. It attracted a wide audience, especially young adolescents. And prepared by some breakthrough hostile to Kurdish culture and value coordinated by others remedy for the structural gaps and lapses have, as a result of climate which is brought into existence globalization and secretions variety dimensional, saturated value and cognitive effects bearing a strong identity of its elements. From here, the problem of this research is the ambiguity of their role in a series of developmental processes Kurdish awareness of young people and the extent of the impact that caused it.

This

Abstract This study aims to discover the ways that adopted by extremism to expand to new geographical areas, in order to spread out its ideology, which led to create new geo-strategic zone, aims to recognize ISIS’s strategy to move towards new geographic locations and the motivations behind these transformations, the study also analyses all aspects of this strategy, the group’s relationship with other terrorist groups in these areas and limits of the competition between them. The study also highlights the factors that have led ISIS to move to new geographical areas and its techniques to control them.

The compound 3-[4Ì„-(4Ë­-methoxy benzoyloxy) benzylideneamino]-2-thioxo-imidazolidine-4-one [III] was prepared from the cyclization of thiosemicarbazone [II] with
ethyl α -chloroacetate in the presence of fused sodium acetate. Treatment the later compound
with acetic anhydride yielded the corresponding 1-Acetyl-3-[ 4Ì„- (4Ë­- methoxy benzoyloxy)
benzylideneamino] – 2 – thioxo -imidazolidine-4-one [IV]. 1,3-Oxazepine derivatives [V]a-d
and [VI]a-d are obtained from the reaction of compounds[III] and [IV] with different acid
anhydrides, in dry benzene. The FTIR and
1
HNMR spectroscopy are indicated a good
evidence for the formation of the synthesized compounds. Some of the synthesized

The present research deal with ecological and geographical distribution of species and genera of Primulaceae in Iraq. The results were revealed that species distributed in the north , north-east and west of Iraq. Anagallis arvensis L. is the most prevalent species tolerant to different environmental conditions, while the species of Primula L. characterized as less widespread and limited in one District. In addition, the districts Rawanduz (MRO) and Sulaymaniyah (MSU) have ranked first in distribution of the species on geographical districts with (75%), while the districts southern desert (DSD) and Basra (LBA) in last place with (16.7%). Maps for geographical distribution for all species were illustrated.

     The proton, neutron and matter density distributions, the corresponding size radii and elastic electron scattering form factors of one-proton⁸B and two-proton ¹⁷Ne halo nuclei are calculated. The theoretical technique used to fulfill calculations is by assuming that both nuclei under study are composed of two main parts; the first is the compact core and the second is the unstable halo part. The single-particle radial wavefunctions of harmonic-oscillator (HO) and Woods-Saxon (WS) potentials are used to study core and halo parts, respectively. And other approach is studied by using HO potential for both core and halo parts, but using two HO size parameters for both supposed parts. The long ta

In this paper, a relationship between the liquid limit and the coefficient of consolidation of Iraqi soils are studied. The samples of soil used in study are undisturbed silty clay. These samples are taken from different locations and depths of Middle and South of Iraq by cooperation with Consulting Engineering Bureau- University of Baghdad- College of Engineering. The depth reached about 20 meters. The experimental work is made to calculate the liquid limit and the coefficient of consolidation. From these sites, 280 points are obtained. The relationship between the liquid limit and the coefficient of consolidation is drawn as a curve. This curve is studied and compared with the curve that obtained from other studies. From these curves, it