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

Background: Mouthwashes used widely as ancillary to mechanical oral hygiene methods. Little information provided about the effect of mouthwashes on ions released from orthodontic brackets. Therefore, the present study has been established to evaluate the effect of different mouthwashes on the corrosion resistance and the biocompatibility of two brands of brackets. Materials and Methods: Eighty premolar stainless steel brackets were used (40 brackets from each brand). They were subdivided into four subgroups (n=10) according to immersion media (deionized distilled water, Corsodyl, Listerine and Silca herb mouthwashes). Each bracket was stored in a closely packed glass tube filled with 15ml of the immersion media and incubated for 45 days at

Background: The early detection of oral cancers gives the greatest chance of curing and the delay in presentation has a significant impact on the associated morbidity and mortality. The lack of general dental practitioners (GDP) knowledge in early cancer detection has been shown to contribute to delays in referral and treatment. The aim of this study was to investigate the oral cancer awareness among a group of GDP by assessing their knowledge of detection and prevention of oral cancer. Materials and methods: A questionnaire based study was designed. The questionnaire was delivered to 200 GDP assessing oral examination method, knowledge of oral cancer risk factors, clinical appearance and the most common site, point of referral and requests

backround: job satisfaction greatly determines the productivity and efficiency of human resorces for health job satisfaction in said to be linked with employees work environment 

job resposibilties and time pressure among various health professionals

The research aims  to study strategic training and its impact on improving the performance of the inspectors general offices in Iraqi ministries, through two variables strategic training Which include Four Dimensions ( Strategic analysis , Formulation of Training Strategy , Implement the Training Strategy , Evaluation ) and Performance included Three dimensions ( Efficiency , Effectiveness , Added-Value).

This research problem is that the Offices of Inspectors rely on pre-made training Programs  received from training centers without designing the training programs that provide the employees with the skills and abilities that lead to the implementation of the current and future goals of the orga

         The objective of this research is to determine the relationship between the performance evaluation process and the training programs for the employees, to identify the extent of the organization's commitment to perform the performance evaluation process for its employees and to use the results of this process in determining the appropriate training programs. Performance evaluation, functional analysis, evaluation method used, dependent variable (training programs) and its dimensions, type of programs, program objectives, program curriculum, And the application of the field research methodology and the questionnaire, which included 146 individuals to know their views and analyz

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

This study aimed at revealing the degree of availability of standards of word problems in mathematics books for the first three grades of the basic stage in Palestine. For this purpose, the researcher prepared an analysis tool and a list of criteria consisting of two areas: linguistic formulation and mathematical content. Every area had seven items. The results of the study showed that the third-grade mathematics book has the highest degree of availability of the standards with 85.75%, and then came the second-grade mathematics book with 83.12%. Finally, the first-grade mathematics book came with 80.13%. In the light of the previous results, the researcher recommended to develop the language of word problems, to take into account their i

The research dealt with the issue of strategic information systems and its impact on the global marketing channel. As the research aims to know the strategic information systems used in the cement company. Which support the senior management in supporting decisions taken in the process of global orientation and moving to foreign markets by choosing the marketing channel that will suit the company. Product and competition with it. With other companies' products. The problem of the study focused on how to move to global markets, and any marketing channel that can be followed to move the cement product globally, what are the strategic information systems used in the company and how will it contribute to supporting senior management dec

Sn(II) complex of the type, [Sn(SMZ)2]Cl2 was synthesized by the interaction of Sulfamethoxazole ligand and Tin Chloride, the complex was confirmed on the basis of results of elemental analyses, FT-IR, UV-Vis, molar conductance (Ëm). The elemental analysis data, suggests the stoichiometry to be 1:2 (metal: ligand) and determination of the formula of a coordination a complex formed between the Sn(II) ion and the SMZ using Job’s method of continuous variations. The study of (Ëm), indicated the electrolytic nature type 1:2. The [Sn(SMZ)2]Cl2 was screened for antibacterial activity against Gram-ve (Escherichia coli and Gram+ve (Staphylococcus aureus) and (Candida albicans) antifungal. The IR spectral data suggested that the coordination sit