he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

Background: Toxoplasma gondiiis an obligate intracellular protozoan that may infect nearly all warm-blooded animals, including humans. T gondiiis thought to infect one-third of the human population.The symptoms depending on the adequacy of the immune antiparasitic response. In humans, the main source of infection is through contact with the feces of infected cats, the final host in which the T. gondii completes its life cycle. Other source of infection occurs when drinking raw milk, ingestion of contaminated meat. Aim: This descriptive study estimated the seroprevalence and risk variables for Toxoplasma gondii infection forundergraduate students of a college of Pharmacy who were studying at University of Baghdad. The frequency rate ofToxopl

The Islamic Issue did not rise the “widespread arguments” in contemporary times, just as the issue of applying Islamic Law.  Just as the Islamic forces used this purpose, or employed it during their march to reach to power by adopting the sacred as motivation towered the power, or control the governance. However, the reality show that this goal remained within the boundaries of slogans in the sense of a teleological slogan, and did not go beyond the limits of advocacy or arrangement as the primary source of legislation with differences of teleological reasoning, in a manner that reflected an intellectual problem about the validity of the use of this concept or the ability to apply and enforce the law in today's world, to impose

This study analyzes the features of historical and modern mosques in Jordan compared to that of Amman. The architecture of the Jordanian mosques reflects the images of great ancient empires and kingdoms of Europe and the Middle East. This has happened due to the geographical position of the country. From the studies of historians and archaeologists, comparative analysis of planning solutions, the use of plastics and decor of the facades of mosques, and the literature on the construction methods of the mosques allow us to conclude that age-old traditions have been preserved through the establishment of mosques in both the countries. Besides, the emergence of new features in constructing mosques has been observed. We find the influence of

The aim of this research is to study the modern Spanish writings on the biography of Prophet Mohamed (PBUH), which gave the glorious biography its due by objective study and analysis with a scholarly approach, unlike the old Spanish and European oriental writings with its biased approach. In the past, Spanish and European writings on Prophet Mohamed were influenced by religious extremism and did not do any justiceto Prophet Mohamed. But this has changed in the modern times, and modern writing on the Prophet biography is based on objective analysis and reliance on original sources instead of the sources of the churches which were full of hate and wicked intentions to eliminate Islam.The research came to the conclusion that the modern Span

ان من اهم القضايا التي تثيرها المعرفة البشرية في تجلياتها، وتعبيراتها المفاهيمية، تكمن في مدى تأصلها وانتمائها الى البنى والتشكيلات الموضوعية (في مستوياتها التاريخية) التي تسعى لتفسيرها وادراكها ومضاهاتها. فالينبوع الذي يغرف منه الفكر مادته هو الكيان الاجتماعي المتموضع خارج الوعي والايدولوجيا.

ان قدرة الوعي على ادراك الواقع الموضوعي بخصائصه العامة يشكل الشرط  الضروري لاكتساب الوعي ل

War was and remains one of the main instruments for the practice of international relations, and has always been a major focus of the study of international relations. War, such as diplomacy, propaganda, etc., is an instrument of national politics. States have used wars to achieve their goals and aspirations and achieve their national interests. War and peace issues are essential to understanding international relations. They are questions that involve the problem of survival.

Today the term "war" is used in many different ways. We talk about Cold War, Hot War, Limited War, Total War, Conventional War, Unconventional War, Civil War, Gang War, Preventive War etc. However, the war continued to exist, and took various forms.

Praise be to God, who created people from one soul, and made her husband, and prayers and peace be upon His Messenger, Mercy given and the grace given, and on a machine and companions pure. Divorce cases have increased in recent years in a worrying manner, especially since divorce has unforeseen consequences at the individual and social levels. The source of concern stems from the fact that the cohesion and integrity of society starts from a family as it is the cornerstone of the social structure, which is the foundation upon which the large society is based. Marital life may suffer from problems and obstacles that are difficult to solve, so the man presents the divorce of his wife and that the phenomenon of divorce is not a result of it, b