Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

The research deals with the collection of Allamah Ali al-Nuri’s guidance on readings, which he included in his book (Ghaith al-Naf’ fi al-Qira’at al-Sabe) and singled out it in a separate study, commenting on what needs to be commented and a statement of his guidance, and it consists of an introduction, and three chapters, the first: for the translation of Allamah Sfaxi, and the second: To define the science of guidance, its origins and authorship, and the third: to mention the readings that Al-Safaqi drew from Surat Al-An’am to the end of Surat Hud, followed by the conclusion of the research, then the index of sources and references, and I followed the inductive-analytical method in the research.

Among his most important

Chronic periodontitis (CP) is an inflammatory disease affecting tooth supporting structures in response to bacterial dental plaque causing irreversible tissue destruction. Cyclooxygenase-2 (COX-2) is an effective mediator in the pathogenesis of periodontitis. Polymorphisms in the COX-2 gene may contribute to its overexpression and increased disease susceptibility. To evaluate the association between -1195 A/G single nucleotide polymorphism (SNP) in the promotor area of the cyclooxygenase-2(COX-2) gene and severity of chronic periodontitis in a sample of Iraqi population. -1195A/ G COX-2 SNP was investigated in 70 chronic periodontitis (CP) cases and 30 healthy controls. CP cases composed of 2 subgroups (35 moderate CP cases and 35 severe CP

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

The aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the

Heavy metals contamination in aquatic ecosystems is considered one of the most important threats of aquatic life. Submerge aquatic plants Ceratophyllum demersum in its non living form used for the removal of trace elements. This article studied the ability of the fine powder of C.demersum for the removal of some heavy metals (HM) like copper, cadmium, lead and chrome from aqueous solution with in variable experimental factors. The study occupy two treatments the first included different hydrogen ions pH within a range of 4, 5,6and 8 with a constant HM concentration (1000 ppm).While the second treatment represented by using variable HM concentrations within a range of (250,500,750and 1000 ppm) with a constant pH=7.In both treatments the a

Abstract: The study aimed to investigate the effect of oral administration of hot aqueous extract of beetle cocoon Larinus maculatus Faldermann, in a two doses 50 and100mg/Kg/B.wt for 3 and 6 weeks respectively on the levels of serum glucose, weight of body, and lipid profile in male mice Mus musculus. The results revealed that there was a significant (p<0.05) decrease in serum glucose level was dose and period dependent. Weight of body also reduced significantly (p<0.05) with doses and period dependent. The lipid profile level significantly (p<0.05) decreased in dose and period’s manner in each of Total cholesterol (TC), Triglyceride (TG), High Density Lipoprotein- (HDL), Low Density Lipoprotein (LDL), and Very Low Density Lipoprotei