Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

The emergence of oil fields and subsequent changes in adjacent land use are known to affect settlements and communities. Everywhere the industry emerges, there is little understanding about the impact of oil fields on land use in the surrounding areas. The oil industry in Iraq is one of the most important industries and is almost the main industry in the Iraqi economic sector, and it is very clear that this industry is spread over large areas, and at the same time adjoins with population communities linked to it developmentally.

The rapid development and expansion of oil extraction activities in various regions has led to many challenges related to land-use planning and management. Here, the problem of research  arises on th

     This research aims to shed light on the reality of the process of rehabilitation of human resources for the implementation of electronic management practice in the ministry, and availability requirements of the application of electronic management and diagnosis of the most important stages and steps that can be followed in the process of transition towards electronic management to keep abreast of developments in the field of information technology, has been the application of this research in the Ministry of science and technology on a group of heads of departments and directors of the people in the departments of the Ministry through the use of case study method, which includes cohabitation field intervi

The present study tackles the scientific model and the mechanisms of operating in the formation of the image of the artistic work to create a scene that cares for the aesthetic decoration through raw and techniques and employing them to express the aesthetic values that care for what is not familiar and deviation from the familiar in the visual exhibition and the care for the employment of the technical abilities, lighting, and sound as well as the employment of multiple materials. The research presents the objectives of his study in the exhibition hall of Natural History Museum (University of Baghdad) to create an aesthetic and expressive state at the same time. Then, in the theoretical framework the researcher traces the experiments of

Harold Pinter was one of the most important dramatists in the modern and the
contemporary age. Pinter presented his own dramatic realm in which he turns the theatre into
a moral institution. He employed the elements of several schools of drama and manipulated
them in order to deliver his ethical messages emphasizing the necessity to regain and renew
the world's morality in order to face the political and social injustices committed against
humanity. His writings developed over more than fifty years in style, techniques and his
interests. However, his main concern was his social and political satire.

The modern and contemporary history of Libya has attracted the attention of researchers during the nineties of the last century and beyond.
     The subject of ((Jewish activity in Libya 1911 AD - 1951 AD)), and the nature of follow - up economic and social activities and political participation has remained poor in terms of study and follow - up, because of the scarcity of sources, especially documentary ones. The research will reveal within its axes the most important of these activities.

There is no doubt that complexities and ambiguities exist in the human minds. The need to unravel and solve those mysteries and the foggy actualities of life’s existence has been one of Paulo Coelho’s (1947-present) biggest concern. In almost all his novels, Coelho shows how people should dig deep into the mysteries of life in order to find a true understanding to their existence. In doing so, a true kind of enlightenment and purification is reached and the quest for self-discovery or self-realization is attained.

    The paper tackles one of Paulo Coelho’s novels Aleph (2011) which is considered as an autobiographical reading to signify the connection between himself and God. It was a phase

Technological superiority of the means of communication and media has allowed these methods to dominate and are replaced by alternative positon of traditional media. The internet with its advantages and benefits benefited in various areas of life, especially media and achieve what no previous technology could achieve and any technology what comes after it can't be isolated from the internet. Today, the internet is the cornerstone of communication and connection in the world and the most important means of public and personal communication at the same time. The interactive feature of the internet and the cancelation of space and time restrictions create a new media that allowed everyone to express what they wanted freely. The internet app

The rapid developmemt of information technology and its use in all fields has a bositive influence on all fields , and financial markets have a share of this development through the use of an electronic trading system to settle transactions and enhance transparency and disclosure in all activities of these markets and stimulate their performance .

It is worth nothing that these revolutions remove the necessity for nonstop connection with persons through the internet or phone networks , novel knowledge decreases the charges of structure original transaction system and reducing the fences of new participants entry .

The development in transportations expertise allows for quicker or