Increasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio

Abstract

The present paper focuses in a particular on the study of the biochar production conditions by the thermal pyrolysis of biomass from local Iraqi palm fronds, in the absence of oxygen. The biochar product can be used as soil improvers. The effect of temperature on the extent of the thermal pyrolysis process was studied in the range from 523 to 773K with a residence time of 15 minutes and nitrogen gas flow rate of 0.1 l/min. The produced biochar was characterized as will as biomass and degradation products. The results showed that the rate of biochar production decreases with the increasing in temperature, also it was noted that the normalized biochar surface area and pore size increases with the increasin

The progress of science in all its branches and levels made great civilized changes of
our societies in the present day, it's a result of the huge amount of knowledge, the increase of
number of students, and the increase of community awareness proportion of the importance of
education in schools and universities, it became necessary for us as educators to look at
science from another point of view based on the idea of scientific development of curricula
and teaching methods and means of education, and for the studying class environment as a
whole, by computer and internet use in education to the emergence of the term education
technology, which relies on the use of modern technology to provide educational content to<

ان هدف من هذا البحث هو تحليل محتوى كتاب الفيزياء للصف الرابع العلمي و المقرر تدريسه للعام الدراسي (2018-2017). ولتحقيق هذا الهدف، و بعد مراجعة الادب السابق في ضوء مفاهيم التنمية المستدامة، تم تطوير اداة تتضمن مفاهيم التنمية المستدامة وابعادها، حيث تكونت في صورتها النهائية من 51قضية فرعية موزعة بين المفاهيم الثلاثة الساسية: الاجتماعية، والاقتصادية، والبيئية .وبعد التأكد من صدق الاداة وثباتها، تم تحليل محتوى كتاب

Total quality management is considered a modern management concept that achieved success in all fields of various industrial and service sectors in advanced countries . One of these sectors is insurance. This concept aims at improving and developing the performance of insurance service continually . It is the gate that can enable radical change in the organization culture inside the company to transform it from using the traditional management style into using the modern style which achieves high quality standard of insurance service . As a result many insurance companies headed to applying the principles of total quality management in their companies . This study aims at raising the standard of the performance of the Iraqi Insurance Com

Competencies topic in general , and Administrative competencies in specific, are considered as important subject in the contemporary administrative literature in all countries as well as in public and privet Organizations. For this reason, we have need to study those competencies in many Iraqi Organizations.

Two Organizations wer chosen for this research one of them is the Institution of taxation, and the other is the General company of Electric the data and information related to the research have been collected by desined questioner which has been given to a sample of (50) persions divided eqully between the two maintioned organizations.

The results of the study had differences

For many years, the construction industry damages have been overlooked such as unreasonable consumption of resources in addition to producing a lot of construction waste but with global awareness growth towards the sustainable development issues, the sustainable construction practices have been adopted, taking into account the environment and human safety. The research aims to propose a management system for construction practices which could be adopted during constructing different types of sustainable buildings besides formulating flowcharts which clarify the required whole phases of sustainable buildings life cycle. The research includes two parts: theoretical part which generally ,handles the sustainability concepts at construction i

Nowadays, the use of natural bio-products in pharmaceuticals is gaining popularity as safe alternatives to chemicals and synthetic drugs. Algal products are offering a pure, healthy and sustainable choice for pharmaceutical applications. Algae are photosynthetic microorganisms that can survive in different environmental conditions. Algae have many outstanding properties that make them excellent candidate for use in therapeutics. Algae grow in fresh and marine waters and produce in their cells a wide range of biologically active chemical compounds. These bioactive compounds are offering a great source of highly economic bio-products. The prese