The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

A water crisis is a circumstance in which a region accessible potable, unpolluted water is less than the requirement of that country. Two converging trends cause water scarcity, that are expanded use of irrigation, and loss of available freshwater supplies. Water scarcity can arise from two mechanisms, the physical water scarcity because of deficient natural water supply to fulfil the country demand, and economic water scarcity due to bad management for sufficient available water resources. This research examines data set as multispectral Landsat 8 satellite images that are detected for Basrah city, located in southern Iraq, and positioned between Kuwait and Iran on the Shatt al-Arab. Such raw data are satellite images. Using ENVI 5.3 softw

The research presents the "theory of happiness according to Junaid al-Baghdadi" and the theory's most significant characteristics.

The reasons for happiness, include knowledge, love, and providence, and happiness itself is the return of man or spirit to the source from which it originated.

A procedure for the mutual derivatization and determination of thymol and Dapsone was developed and validated in this study. Dapsone was used as the derivatizing agent for the determination of thymol, and thymol was used as the derivatizing agent for the determination of Dapsone. An optimization study was performed for the derivatization reaction; i.e., the diazonium coupling reaction. Linear regression calibration plots for thymol and Dapsone in the direct reaction were constructed at 460 nm, within the concentration range of 0.3-7 μg ml-1 for thymol and 0.3-4 μg ml-1 for Dapsone, with limits of detection 0.086 and 0.053 μg ml-1, respectively. Corresponding plots for the cloud point extraction of thymol and Dapsone were constructed

Type-1 diabetes is defined as destruction of pancreatic beta cell, virus and bacteria are some environmental factor for this disease. The study included 25 patients with type-1 diabetes mellitus aged between 8 – 25 years from Baghdad hospital and 20 healthy persons as control group. Anti-rubella IgG and IgM, anti-Chlamydia pneumonia IgG and IgM were measured by ELISA technique while anti-CMV antibody were measured by immunofluorescence technique. The aim of current study was to know the trigger factor for type-1 diabetes. There were significant differences (P<0.05) between studied groups according to parameters and the results lead to suggest that Chlamydia pneumonia, CMV and rubella virus may trigger type-1 diabetes mellitus in Iraqi pat

    The current study performed in order to detect and quantify epicatechin in two tea samples of Camellia sinensis (black and green tea) by thin layer chromatography (TLC) and high performance liquid chromatography (HPLC). Extraction of epicatechin from black and green tea was done by using two different methods: maceration (cold extraction method) and decoction (hot extraction method) involved using three different solvents which are  absolute ethanol, 50% aqueous ethanol and water  for both extraction methods using room temperature and direct heat respectively. Crude extracts of two tea samples that obtained from two methods were fractionated by using two solvents with different polarity (chloroform and

Baghdad Lake Touristic is suffering from a lake of tourism and entertainment services
efficiency provided to their visitors , knowing that this type of services as they are the basics
to achieve economic and socialist development because of their indicators where their goal is
to serve human in city as they represent lungs which population breathe within .
The Parks are resorted as human usually in search of quiet and funny places , away from
the noise of the city and its complex , as well as they give the city a beauty manifestations ,
that give happiness.
The study reached that there is deficiencies in service present, inability to provide
services and inadequate for the population and bad distribution. So the s

Objective(s): The aim of this study is to assess licensed indigenous midwives’ knowledge concerning prevention and
management of postpartum hemorrhage in Baghdad City.
Methodology: A descriptive analytic study is conducted on a purposive "non-probability" sample of one hundred
licensed indigenous midwives who were selected what represents 26% of the target population, during period from
March, 5
th to May, 10th,
2008. The study is conducted at the two settings of Ministry of Health (Baghdad health
directorate in Al-Karhk and Al-Risafa) sector during their annual renewed license for midwifery practice. The
questionnaire form is consisted of three parts which included demographic data, knowledge concerning prevent

Natural gas and oil are one of the mainstays of the global economy. However, many issues surround the pipelines that transport these resources, including aging infrastructure, environmental impacts, and vulnerability to sabotage operations. Such issues can result in leakages in these pipelines, requiring significant effort to detect and pinpoint their locations. The objective of this project is to develop and implement a method for detecting oil spills caused by leaking oil pipelines using aerial images captured by a drone equipped with a Raspberry Pi 4. Using the message queuing telemetry transport Internet of Things (MQTT IoT) protocol, the acquired images and the global positioning system (GPS) coordinates of the images' acquisition are