The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

Native speakers of English from different parts of the world have different accents,but the differences of accents are mainly the result of differences in the sound of  vowels  and consonants . The actual use of all these sounds in combination leads the speaker to produce a number of segments which only appear on the production level and realized on the perceptual  one . RP pronunciation represents the teachable variety in all Iraqi universities because it is the most acceptable and understandable accent all over the world and not only in South East London ..The structure of the English syllable in RP  pronunciation is influenced by the appearance of certain allophones especially aspiration and glottalization which ch

The performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the  activities of  industrial project  or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.

The process of performance evaluation depends upon several criteria and indicators within the

In this paper, we present some numerical methods for solving systems of linear FredholmVolterra integral equations of the second kind. These methods namely are the Repeated Trapezoidal Method (RTM) and the Repeated Simpson's 1/3 Method (RSM). Also some numerical examples are presented to show the efficiency and the accuracy of the presented work.  
 

Inelastic longitudinal electron scattering form factors have been calculated for isoscaler transition
T = 0 of the (0+ ®2+ ) and (0+ ®4+ ) transitions for the 20Ne ,24Mg and 28Si nuclei. Model
space wave function defined by the orbits 1d5 2 ,2s1 2 and 1d3 2 can not give reasonable result for
the form factor. The core-polarization effects are evaluated by adopting the shape of the Tassie-
Model, together with the calculated ground Charge Density Distribution CDD for the low mass 2s-1d
shell nuclei using the occupation number of the states where the sub-shell 2s is included with an
occupation number of protons (a ) .

The research aims to analyze and evaluate the urban land use according to the needs of the current and future population by adopting the planning criteria for the holy city of Karbala. In the theoretical side, we discussed the most important concepts of urban land use planning. In the practical aspect of the study, field surveys were conducted to obtain the required information. Using the GIS program, the land uses were planned and executed, Analysis By comparing the per capita use of urban land with criteria and the production of maps.

The main findings of the study are that there is a large deficit in meeting some of the needs of the urban land uses and the basic services of the city. The research recommended that the needs of

The study of the validity and probability of failure in solids and structures is highly considered as one of the most incredibly-highlighted study fields in many science and engineering applications, the design analysts must therefore seek to investigate the points where the failing strains may be occurred, the probabilities of which these strains can cause the existing cracks to propagate through the fractured medium considered, and thereafter the solutions by which the analysts can adopt the approachable techniques to reduce/arrest these propagating cracks.In the present study a theoretical investigation upon simply-supported thin plates having surface cracks within their structure is to be accomplished, and the applied impact load to the

The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs

Public relations are amongst the social sciences that rely on scientific methods in achieving new knowledge or resolving existing problems by means of its scientific researches that are often applied and require a classification in terms of their results’ analysis. It also requires subtle statistical processes whether in constructing their material or in analyzing and interpreting their results.

This research seeks to identify the relation between public relations and statistics, and the significance a researcher or practitioner in the domain of public relations should assign to statistics being one of the important criteria in identifying the accuracy and object

Back ground: During acrylic resin processing, the mold must be separated from the surface of the gypsum to prevent liquid resin from penetrating into the gypsum, and water from the gypsum seeping into the acrylic resin. For many years, tin foil was the most acceptable separating medium, and because it's difficult to apply, a tin-foil substitute is used. In this study, olive oil is used as an alternative to tin foil separating medium for first time, so the aim of the study was to evaluate its effect as a separating medium on some physical properties such as (surface roughness, water sorption and solubility) of acrylic resins denture base comparing it with those processed using tin-foil and tin foil substitute such as (cold mold seal) separat