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

    Urban design and human activity are main causes of environmental pollution and climate change, such as reliance on energy production plants, factories and transportation that depend on fossil fuels, in addition to transformation of most green areas into residential areas. This paper aims to establish a sustainable city with an environment friendly urban design that contributes to exploitation of natural resources in the generation of electric power, use of green means of transport and thus the reduction of pollution. Anah site was chosen as the best site for designing a sustainable city, with its natural resources, air quality and moderate climate. The total area of ​​the city is 9990187m² divided into s

This paper deals with the description of the system of formation and derivation of words in the Russian language. In this work, we will present recent trends in the study of the Russian language that deal with vocabulary formation. The lexical system of the Russian language is associated with a common (or opposite) meaning; similar (or opposite) in stylistic characteristics; united by a common type of word formation; related to a common descent and belonging to a vocabulary of much or little use, etc. The results of the most prominent linguists and specialists who dealt with this topic will be presented, in addition to presenting their different views on word formation. The words of the Russian language consist of mor vimat that participate

The Tel Hajar formation in the studied area has been divided into five microfacics units:

1) Fine hiogenic dolomite facies.

2) Sandy rich dolomite facies.

3) Dolomite diagenetic facies.

4) Recrystal1ized wackestone in microfacies.

5) Mudsione facies.

Microfacics reflect shallow marine water with open Circulation in the lower part of the formation and the environment of the upper is enclosed between upper tide and tide. The most important diagenesis was recrystallization and spary calcite deposit inside fossils chambers and pores.

The research studies the sculptural formation in the third millennium: styles and trends, by taking the most important results of sculpture in the third millennium. The problem of the research is to search for the new sculptural formation in what it constitutes of social and human importance, and what are the important factors in forming the   contemporary sculptural structure, and what is the mechanism of showing and producing the new formation. The research requires the study of the most important thing that the (sculptural formation in the third millennium styles and trends) represents. The importance of research depends on the importance of the sculptural formation after the twentieth century and the importance that the for

In petroleum industry, the early knowledge of “pore pressure gradient” is the basis in well design and the extraction of these information is more direct when the pore pressure gradient is equal to normal gradient; however, this matter will be more complex if it deviate from that limit which is called “abnormal pore pressure”, if this variable does not put in consideration, then many drilling problems will occur might lead to entire hole loss. To estimate the pore pressure gradient there are several methods, in this study; Eaton method’s is selected to extract the underground pressure program using drilling data (normalized rate of penetration) and logs data (sonic and density log). The results shows that an abnormal high press

Injana Formation is the most extended geological formation in Salahaddin Governorate/ Iraq. About 10% of the studied area is covered by the outcrops of the formation as a recharge area. The formation is a subsurface within the unsaturated zone in 5% of the total studied area, while it exists within the saturated zone in about 85%; it is a major confined groundwater aquifer. Therefore, the hydrogeological system of the layers needs to be re-evaluated to describe the successions of aquifers and confining layers and their relation with each other.

The lithology, depths, water table, saturated thickness, hydraulic characteristics of the aquifers, and the lateral and vertical variations of these characteristics were adopted to classif

Reservoir unit classifications can be used in reservoir characterization of carbonate reservoirs where there is variability in the distribution of petrophysical properties. This requires the integration of geological and petrophysical data at different scales. In this study, cores and thin sections from Yamama Formation (Lower Cretaceous) at Gharaf oilfield, southern Iraq, were studiedto identify reservoir units.

     Ninereservoir units (units Y1 to Y9) were identified based on petrophysical evaluation by using interactive Petrophysics program (IP) software and depositional environments and related microfacies.The unit Y2 have the highest reservoir quality, which consists of grain-supported facies(packstone a

The provision of electric power is necessary for the advancement of the country's economy. It is the main engine of the economy and its various activities. It is an indicator of social welfare and it is considered as the basic pillars for achieving sustainable development (economic, social, environmental and institutional) by raising the levels of performance and meeting local needs. The problem of research was the absence of a program to audit the performance of the electricity sector contributes to ensure the application of sustainable development. The research was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to the achievement of The researchers sough