The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

   1-Identifying  the intellectual exertions have basic education faculty professors.

2-. Identifying the differences in intellectual exertions as a variable type (male-female) current research society is determined by the basic education college professors and both sexes Mustansiriyah University and academic year (2018-2019) and sample (200) textbook and teaching staff researcher has built a scale term This intellectual and extract his results showed statistical characteristics:-.  The College of basic education teachers suffer from stress. There were no differences between males and females in intellectual exertions.  Depending on the results, the researcher has developed a number of recommendations and

The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

The current study aims to assess the effectiveness of the cognitive-behavioral programs in reducing stuttering and social anxiety among high-school students. The researchers used the experimental design. The sample consists of (20) male students who reported the highest score on the stuttering severity scale and social anxiety scale. The sample was divided into experimental and control groups (each group consists of 10 participants). The researcher used the type and severity of stuttering scale developed by Onslow et al (2003), translated by Mahmoud Ismail and the social anxiety scale was prepared by the authors. The results showed that there are statistically significant differences in pre-post and follow-up tests amongst the experiment

Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

يحتل افلاطون (427-327 ق.م) المكانة الاولى بين الفلاسفة والمفكرين والمربين على امتداد تاريخ البشرية ، ويعد بعض الباحثين كتابه الشهير(الجمهورية) كتاباً في التربية والتعليم قبل ان يكون كتاباً في الاخلاق والسياسة ، فهذا الكتاب – المحاورة ضم بين دفتيه أجوبة على الكثير من الاسئلة التربوية والتعليمية عوضاً عن مضامينه الاخلاقية والسياسية والمعرفية والنفسية ، التي ساقها افلاطون باسلوب ادبي متين على شكل محاورة طو

The emergence of artistic movements in Western countries was after the period of modernity. They have introduced a great dialectical problem at the level of thought and discourse, which necessitated a change in the course of the aesthetic discourse into new visions. Thus, the present research aims to identify the aesthetic discourse of pop artists' Art and its representations in the outputs of the students of the Department of Art Education. The theoretical framework included two sections: the first one, what is the aesthetic discourse and the second is the educational bases of the students' outputs. The procedures of the current research included the analytical descriptive approach. The research sample consisted of (4) outputs chosen ac

Heavy oil is classified as unconventional oil resource because of its difficulty to recover in its natural state, difficulties in transport and difficulties in marketing it. Upgrading solution to the heavy oil has positive impact technically and economically specially when it will be a competitive with conventional oils from the marketing prospective. Developing Qaiyarah heavy oil field was neglected in the last five decades, the main reason was due to the low quality of the crude oil resulted in the high viscosity and density of the crude oil in the field which was and still a major challenge putting them on the major stream line of production in Iraq. The low quality of the crude properties led to lower oil prices in the global markets