Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

Purpose – The Cloud computing (CC) and its services have enabled the information centers of organizations to adapt their informatic and technological infrastructure and making it more appropriate to develop flexible information systems in the light of responding to the informational and knowledge needs of their users. In this context, cloud-data governance has become more complex and dynamic, requiring an in-depth understanding of the data management strategy at these centers in terms of: organizational structure and regulations, people, technology, process, roles and responsibilities. Therefore, our paper discusses these dimensions as challenges that facing information centers in according to their data governance and the impa

After completion of the artistic production, the artist plays the echo of this production upon the recipient. Whether this recipient is from the public, art connoisseurs, or private artists, critics and academics. In the past, the boundaries of Time and place had a great effect in limiting this echo or its quality, as the views of the recipients were largely influenced by the prevailing thought or the artistic trends that dominate the artistic scene in the surrounding environment in which the artist created. In order for the artist to show works for the widest segment of the recipient, he bears the burden of the costs of transporting the work, a keeper of damage on the move, and the material amounts that may hinder the publication of the

Among the metaheuristic algorithms, population-based algorithms are an explorative search algorithm superior to the local search algorithm in terms of exploring the search space to find globally optimal solutions. However, the primary downside of such algorithms is their low exploitative capability, which prevents the expansion of the search space neighborhood for more optimal solutions. The firefly algorithm (FA) is a population-based algorithm that has been widely used in clustering problems. However, FA is limited in terms of its premature convergence when no neighborhood search strategies are employed to improve the quality of clustering solutions in the neighborhood region and exploring the global regions in the search space. On the

The family is considered one of the most important social institutions which has a
strong and clear effect on the child in forming his personality through the process
of social upbringing which works on transforming the child from a merely
biological being into an individual who has customs and traditions and the behavior
of the group to which he belongs, and till now there is no social organization or
institution that can do this process not even in partial way like the family
.Therefore depriving the child of his parents leads to depriving him of the normal
chances of growth which relate to his age stage and thus this shortcoming is hard to
treat and based on the preceding the current research aimed at the follo

The research is a special case of semantics modern Iraqi art, especially with regard to the art of sculpture, and the exact Nasba sculpture, has included research, four chapters on whale1. The first chapter: which consisted of:A. The research problem.B. The importance of research.C. Find goal.H. Find borders.Kh. Determine the terms.2. Chapter II: The theoretical framework: which consisted ofA. The first topic: sculptured configuration.B. The second topic:1. The first axis: contemporary Iraqi sculpture.2. The second axis: the sculptor Jawad Salim.3. The third axis: Mohammed sculptor debateC. Theoretical framework indicators.D. Previous studies.3. Chapter III: proceedings: which included:A. Find community.B. The research sample.C. Research

تعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن

Asil adi Mahmeut olup mashlasi “ Hicrî “ dir . Ihvânî “ zümresine intisabi dolayısiyle “ Dede “ Lakabiyle anılır . Takriben  H. 1297 yılında Kerkük ‘ te doğmuş . Babası  H. 1305 Senesinde vefat eden Molla Ali Efendi ‘ dir .

       Dedesi Nazîrî dede ise zamanmin ileri gelen şâirlerinden olup kayser adli bir oğludur .  (1)

        Diğer bir kaynağa gore “ Hicrî  Dede H. 1295 yılında Kerkük ‘te doğamuştur . Tanınmış şâir Nazîrî Dede ‘ nin torunudur . Babası Molla Ali Efendidir” . (2)

The conflicting duality of goodness and evil has a psychological effect on the life of humans, the nature of human beings is originally goodness whereas the tendency of evil flows from the society, therefore the first who found a meaning of evil on earth is kabeel when he quarreled fiercly with his brother who carried in himself all the meanings of goodness and toierance.

    In this paper of mine we find that Robaayat Al khayam carries a poetic content of a special meaning in that every expression reflects semantic relationship (the good played a part in the formation lies with and the evil) of which its foundation lies with the human personality (soul), and he (the poet) a scribes it to matters of