The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

The human perception of science and knowledge is affected by the personal point of view, thus giving it its religious, mental and emotional dimensions to make that perception an effective tool for realizing the truth comprehensively in the delivery of knowledge to the depths of the human soul. The later is composed of multiple factors, which contributes to the human self-development with dimensions beyond the limits of mental logic and the perception of material and emotional situations. That knowledge in the perception of Islamic virtue, which must characterize each Muslim.
Human beings have been striving for knowledge and the understanding of the universe in which they live. For centuries, mankind has acquired knowledge directly an

Background: In recent years, the prevalence of obesity has climbed sharply. Still, only a few safe and effective medications are approved as weight-loss drugs. Objective: This study aims to assess the knowledge and practice of community pharmacists in Iraq regarding the use of Liraglutide and Semaglutide as weight-loss medications. Method: A cross-sectional survey was implemented using a validated questionnaire and a convenient sample of Iraqi community pharmacists from different governorates. The questionnaire was created after conducting a literature review of the most important articles about liraglutide and semaglutide. The questionnaire consists of three sections. The first part was used to collect demographic information. The

Background: In recent years, the prevalence of obesity has climbed sharply. Still, only a few safe and effective medications are approved as weight-loss drugs. Objective: This study aims to assess the knowledge and practice of community pharmacists in Iraq regarding the use of Liraglutide and Semaglutide as weight-loss medications. Method: A cross-sectional survey was implemented using a validated questionnaire and a convenient sample of Iraqi community pharmacists from different governorates. The questionnaire was created after conducting a literature review of the most important articles about liraglutide and semaglutide. The questionnaire consists of three sections. The first part was used to collect demographic information. The second a

Studied Seen fungi water in nine stations or selected sites along the Tigris River began from the city of Mosul in the north to Qurna in episodes were measured some chemical agents and Alvezaúah water ranged pH values ??(11p) between 7.0 to 8.3 either temperatures ranged between 10to 28 m study showed isolated 22 species of 14 genera of fungi

A total of 60 species of aquatic oligochaetes were identified in different sites within Tigris-Euphrates basin / Iraq, including River Tigris, River Euphrates, Southern marshes ( Al-Haweiza , Al-Hammar and Al-Chebaiesh ) , Shutt Al-Germa, and Shatt Al-Arab. In River Euphrates 39 species were identified, 40 species from River Tigris and 32 species from Shatt-Al-Arab and southern marshes.The identified species were classified as four species of Family Aeolosomatidae, 54 species of Naididae ( 31 Naidinae , 8 Pristininae and 15 Tubificid worms), one species of each of Lumbriculidae ( Lumbriculus variegates ) and Lumbricidae ( Eiseiella tetraedra). Among Aeolosomatidae , Aelosoma aquaternarium, A. Liedyi, A. variegatum and A. hemprichi

The pharmacist's role in the community is currently directed towards providing drug information and patient care rather than drug compounding and dispensing. Patient counseling is an essential skill for pharmacists. So as to improve the pharmacist role in the community and enhance the patient's education and counseling skills, many continuing education programs are established. The aim of this study is to assess the perceptions and tendency of community pharmacists in Iraq regarding patients counseling and continuing pharmacists’ educational programs.

The deterioration of buried sewers during their lifetime can be affected by several factors leading to bad performance and can damage the infrastructure similar to other engineering structures. The Hydraulic deterioration of the buried sewers caused by sewer blockages while the structural deterioration caused by sewer collapses due to sewer specifications and the surrounding soil characteristics and the groundwater level. The main objective of this research is to develop deterioration models, which are used to predict changes in sewer condition that can provide assessment tools for determining the serviceability of sewer networks in Baghdad city. Two deterioration models were developed and tested using statistical software SPSS, the