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

     As is  known that the consumer price index (CPI) is one of the most important  price indices because of its direct effect on the welfare of the individual and his living.

       We have been address the problem of Strongly  seasonal  commodities in calculating  (CPI) and identifying some of the solution.

   We have  used an actual data  for a set of commodities (including strongly seasonal commodities) to calculate the index price by using (Annual Basket With Carry Forward Prices method) . Although this method can be successfully used in the context of seasonal&nbs

The γ- mixing ratios of γ- transitions from levels of 56Fe populated in reaction are calculated using least square fitting program for the first time in the case of pure and mixed transitions the results obtained have been compound with γ Values determined by other methods .The comparison shows that the agreement is good this confirmed the valilety of this method in calculating of values for such γ- transitions key word: γ- transition ,Multipole mixing ratios ,Least square fitting method.

A series of new 2-quinolone derivatives linked to benzene sulphonyl moieties were performed by many steps: the first step involved preparation of different coumarins (A1,A2) by condensation of different substituted phenols with ethyl acetoacetate. The compound A1 was treated with nitric acid to afford two isomers of nitrocoumarin derivatives (A3) and (A4). The prepared compounds (A2, A3) were treated with hydrazine hydrate to synthesize different 2-quinolone compounds (A5,A6) while the coumarin treated with different amines gave compounds (A7,A8). Then the synthesized 2-quinolone compounds (A5-A8) treated with benzene sulphonyl chloride to afford new sulfonamide derivatives (A9-A12). The synthesized compounds were characterized by FT-IR, 1H

The title compound, [Ru3(μ3-NC6H4Br)2(CO)9], is a V-shaped triruthenium cluster, each side of the V being face-capped by a 4-bromo­phenyl­imide ligand. Each Ru atom is also ligated by three terminal carbonyl ligands. There are two molecules in the asymmetric unit with minor conformational differences.

Gallstone disease is one of the most common complications among diabetic patients especially type 2 DM. Till now, there is no specific and certain factor that explain the incidence of gallstones among type 2 diabetic patients and many risk factors are taken collectively to estimate its intensity and severity compared to non diabetic counter parts. This clinical study was designed to evaluate and report the incidence and severity of gallstones among type 2 diabetics and non diabetics regarding certain factors. 20 diabetic females and 20 diabetic males were collected as patients′ group and have had gallstones while 20 females and 20 males who have had gallstones without diabetes mellitus type 2 were collected as controls′ group

Kinematics is the mechanics branch which dealswith the movement of the bodies without taking the force into account. In robots, the forward kinematics and inverse kinematics are important in determining the position and orientation of the end-effector to perform multi-tasks. This paper presented the inverse kinematics analysis for a 5 DOF robotic arm using the robotics toolbox of MATLAB and the Denavit-Hartenberg (D-H) parameters were used to represent the links and joints of the robotic arm. A geometric approach was used in the inverse kinematics solution to determine the joints angles of the robotic arm and the path of the robotic arm was divided into successive lines to accomplish the required tasks of the robotic arm.Therefore, this

A demonstration of the inverse kinematics is a very complex problem for redundant robot manipulator. This paper presents the solution of inverse kinematics for one of redundant robots manipulator (three link robot) by combing of two intelligent algorithms GA (Genetic Algorithm) and NN (Neural Network). The inputs are position and orientation of three link robot. These inputs are entering to Back Propagation Neural Network (BPNN). The weights of BPNN are optimized using continuous GA. The (Mean Square Error) MSE is also computed between the estimated and desired outputs of joint angles. In this paper, the fitness function in GA is proposed. The sinwave and circular for three link robot end effecter and desired trajectories are simulated b