The general budget is usually linked to the role of the state in public life and economic activity, whether this role is neutral or interventionist and thus reflects the general objectives that the state seeks to achieve.

for importance of  the public budget in clarifying the image of the political state philosophy and its objectives it seeks to achieve on the one hand and clarifying the degree and rank it occupies in the ladder of development among the other countries. This study is intended to highlight the concepts of the general budget and how its concept has evolved since the Middle Ages. Of the importance of the general budget in Iraq was not based on scientific and objective and then the study

The analysis of time series considers one of the mathematical and statistical methods in explanation of the nature phenomena and its manner in a specific time period.

Because the studying of time series can get by building, analysis the models and then forecasting gives the priority for the practicing in different fields, therefore the identification and selection of the model is of great importance in spite of its difficulties.

The selection of a standard methods has the ability for estimation the errors in the estimated the parameters for the model, and there will be a balance between the suitability and the simplicity of the model.

In the analysis of d

Background: Cytology is one of the important diagnostic tests done on effusion fluid. It can detect malignant cells in up to 60% of malignant cases. The most important benign cell present in these effusions is the mesothelial cell. Mesothelial atypia can be striking andmay simulate metastatic carcinoma. Many clinical conditions may produce such a reactive atypical cells as in anemia,SLE, liver cirrhosis and many other conditions. Recently many studies showed the value of computerized image analysis in differentiating atypical cells from malignant adenocarcinoma cells in effusion smears. Other studies support the reliability of the quantitative analysisand morphometric features and proved that they are objective prognostic indices. Method

Background: Alopecia areata(AA) is a common autoimmune disease that causes hair loss without scarring. It occurs as a result of T-helper 1 (Th1) and Th17 cells attacking the anagen hair follicles. Genetic factors play a role in the occurrence of infection, which stimulates the production of pro and anti-inflammatory interleukins. Polymorphisms of IL-37 play a role in autoimmune diseases. However, IL37 single nucleotide polymorphisms(SNP) have not been identified in patients with AA. Therefore, this study aimed to reveal the IL37 gene SNP and its relationship to AA. Methods: Genotyping of IL-37 gene single nucleotide polymorphisms SNPs were detected using sequence-specific primer-polymerase chain reaction (SSP-PCR) method was done following

The paper presents mainly the dynamic response of an angle ply composite laminated plates subjected to thermo-mechanical loading. The response are analyzed by analytically using Newmark direct integration method with Navier solution, numerically by ANSYS. The experimental investigation is to fabricate the laminates and to find mechanical and thermal properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus, longitudinal and transverse thermal expansion. Present of temperature could increase dynamic response of plate also depending on lamination angle, type of mechanical load and the value of temperature.

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This research aims to identify the productive relationship nature among the elements used in the agricultural companies by estimating the translog cost function. It also aims to recognize the possibility of substituting these elements with each other, to identify the nature of revenues, and economies scale through elasticity of other cost. This research goes further to define the typical use of resources, identify the performance of the companies and their contribution in controlling their cost, and estimating elasticity of substitution (Allen-Uzawa), (Morishima).  The translog cost function was estimated so as the total cost of the agricultural companies is a function of the prices of production and production quantity output  el