The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

many painters tried to mix colors with Music by direct employment through colorful musical pieces or the use of multiple instruments and techniques , or vice versa, including the French artist )Robert Stroben(, he transferred the piece of music to be depicted on the painting and worked on the tones of music (Johann Sebastian Bach) by dropping the color on the lines of the musical scale, for example (the C tone) ranging from brown to red ( Tone La A) from gray to orange, and so on, the presence of links and similarity factors between the world of music and the world of colors facilitated the process of linking musical notes with colors, the most famous of which was presented by the world (Newton) in the circle of basic colors and linking

Abstract

This study aims at investigating the relationship between mindfulness and academic self-efficacy among Northern Border University students. To achieve this objective, the researcher adopted the correlative survey method for (97) students. For data collection, the researcher developed a mindfulness scale consisting of (42) items divided into seven topics, each one consisting of six items. The researcher developed an academic self-efficacy scale consisting of (20) items, adopting a five-point Likert scale. The results showed that there is a high level of mindfulness among students at the level of the seven units which formed the mindfulness scale; the conscious thinking unit showed the highest mean value o

Abstract

The current study aims to identify university students' attitudes towards reading and its relationship to some demographic variables in the universities of the Sultanate of Oman. The study sample consisted of (1434) male and female university students from various Omani public and private universities affiliated with the Ministry of Higher Education. The study covered all (11) governorates of Oman. The researcher adopted the descriptive analytical approach. The researcher employed a scale of reading attitudes to collect the needed data. The study results showed that university students' reading attitudes recorded a high degree. The results also showed there are statistically significant differences at th

This research represents a practical attempt applied to calibrate and verify a hydraulic model for the Blue Nile River. The calibration procedures are performed using the observed data for a previous period and comparing them with the calibration results while verification requirements are achieved with the application of the observed data for another future period and comparing them with the verification results. The study objective covered a relationship of the river terrain with the distance between the assumed points of the dam failures along the river length. The computed model values and the observed data should conform to the theoretical analysis and the overall verification performance of the model by comparing i

This research represents a practical attempt applied to calibrate and verify a hydraulic model for the Blue Nile River. The calibration procedures are performed using the observed data for a previous period and comparing them with the calibration results while verification requirements are achieved with the application of the observed data for another future period and comparing them with the verification results. The study objective covered a relationship of the river terrain with the distance between the assumed points of the dam failures along the river length. The computed model values and the observed data should conform to the theoretical analysis and the overall verification performance of the model by comparing it with anothe

Samarium ions (Sm +3), a rare-earth element, have a significant optical emission within the visible spectrum. PMMA samples, mixed with different ratios of SmCl3.6H2O, were prepared via the casting method. The composite was tested using UV-visible, photoluminescence and thermogravimetric analysis (TGA). The FTIR spectrometry of PMMA samples showed some changes, including variation in band intensity, location, and width. Mixed with samarium decreases the intensity of the CO and CH2 stretching bands and band position. A new band appeared corresponding to ionic bonds between samarium cations with negative branches in the polymer. These variations indicate complex links between the Sm +3 ion and oxygen in the ether group. The optical absorption

The aim of the research is to know the level of mental motivation among students of the Arabic language departments in the Faculties of Education in the universities of Baghdad Governorate and its relationship to their attitudes towards the profession, and the level of orientation towards the profession among students of the Arabic language departments in the Faculties of Education. And the correlational relationship between mental motivation and career orientation among students of Arabic language departments in the Faculties of Education, and the current research is determined by students of Arabic language departments in the Faculties of Education and the universities (Education Ibn Rushd-  University of Baghdad, Education- &nbsp

The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

Background: The aim of this study is to evaluate the color change ∆E of the dental enamel following treatment with 2 kinds of protector (icon infiltrant, clinpro varnish) before fixed orthodontic treatment to avoid the possible white spot lesions. Materials and Methods: Fifty four subjects treated with fixed appliances were divided into 3 groups: the 1st group was control, while the 2nd and 3rd groups were treated with icon infiltrant and clinpro varnish before bonding procedure, respectively. Color parameters (L,a,b) were recorded for the middle and gingival thirds before and after bonding procedure to get the ∆E of each group. Results: One-way ANOVA test showed a non-significant difference in ∆E between the 3 groups a