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

Innovative laboratory research and fluid breakthroughs have improved carbonate matrix stimulation technology in the recent decade. Since oil and gas wells are stimulated often to increase output and maximum recovery, this has resulted in matrix acidizing is a less costly alternative to hydraulic fracturing; therefore, it is widely employed because of its low cost and the fact that it may restore damaged wells to their previous productivity and give extra production capacity. Limestone acidizing in the Mishrif reservoir has never been investigated; hence research revealed fresh insights into this process. Many reports have stated that the Ahdeb oil field's Mishrif reservoir has been unable to be stimulated due to high injection pressures, wh

Innovative laboratory research and fluid breakthroughs have improved carbonate matrix stimulation technology in the recent decade. Since oil and gas wells are stimulated often to increase output and maximum recovery, this has resulted in matrix acidizing is a less costly alternative to hydraulic fracturing; therefore, it is widely employed because of its low cost and the fact that it may restore damaged wells to their previous productivity and give extra production capacity. Limestone acidizing in the Mishrif reservoir has never been investigated; hence research revealed fresh insights into this process. Many reports have stated that the Ahdeb oil field's Mishrif reservoir has been unable to be stimulated due to high inj

Abstract: The aim of the research identify the effect of using the five-finger strategy in learning a movement chain on the balance beam apparatus for students in the third stage in the College of Physical Education and Sports Science, as well as to identify which groups (experimental and controlling) are better in learning the kinematic chain on the balance beam device, has been used The experimental approach is to design the experimental and control groups with pre-and post-test. The research sample was represented by third-graders, as the third division (j) was chosen by lot to represent the experimental group, and a division Third (i) to represent the control group, after which (10) students from each division were tested by lot to repr

Background: Animal bites in humans are an important public health problem. Most of these bites are dog bites. Dog bites in humans are a complex problem embracing public health and animal welfare, both in developed and developing nations. .
Al-kindy Col Med J Vol.8 No.2 2012 P: 149
Objectives: in order to estimate the magnitude of the problem and to understand the epidemiological characteristics of dog bite victims registered in Baghdad city regarding their age, sex, number of registered dog bite victims per month and year along the studied period ( 2006-2010) and also to sniff out any seasonal variation in dog bite attacks .
Methods: A across-sectional study was carried out during January (2011), in the Anti-Rabies clinic of (Pa

Background: Animal bites in humans are an important public health problem. Most of these bites are dog bites. Dog bites in humans are a complex problem embracing public health and animal welfare, both in developed and developing nations. .
Al-kindy Col Med J Vol.8 No.2 2012 P: 151
Objectives: in order to estimate the magnitude of the problem and to understand the epidemiological characteristics of dog bite victims registered in Baghdad city regarding their age, sex, number of registered dog bite victims per month and year along the studied period ( 2006-2010) and also to sniff out any seasonal variation in dog bite attacks .
Methods: A across-sectional study was carried out during January (2011), in the Anti-Rabies clinic of (Pa

This research will cover different aspects of estimating process of construction work in a desert area. The inherent difficulties which accompany the cost estimating of the construction works in desert environment in a developing country, will stem from the limited information available, resources scarcity, low level of skilled workers, the prevailing severe weather conditions and many others, which definitely don't provide a fair, reliable and accurate estimation. This study tries to present unit price to estimate the cost in preliminary phase of a project.  Estimations are supported by developing mathematical equations based on the historical data of maintenance, new construction of managerial and school projects.

Background: COVID-19 pandemic has influenced all life aspects; Dental staff, like other healthcare providers, may be exposed to COVID-19 as part of their work and its psychological impacts on healthcare workers should not be ignored

Objectives: To assess the anxiety, and fear from COVID-19 pandemic in dentists working in specialist dental centers: sample the Al-Resafa health directorate, and its relation between the anxiety, and COVID-19 fear with some of their demographic variables

Subjects and Methods: A cross-sectional study was conducted on 2nd Jan. to 14th Feb. 2021, by an electronic version of questionnaire through Google-form; the questionnaire was formed based on Mental-Health-American-Org

The summary:

This research paper presents a standard economic study. This study aims to build an economic standard form of the investment effect in Human Capital on Economic Growth in Algeria. The study showed that there is an inverse relationship between the investment and human capital. This is expressed by expending on education and economic growth. This contradicts with the economic theory. Such matter could be explained by that expending on education does not contribute in the economic growth. This refers to that the education sector result does not employee or save jobs. Thus, it does not contribute in growth; in addition, the Algerian economy depends on petrol in the first class. This means the ab

    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t