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

           In this research, radon concentrations in some types of healthy drinking water samples available in Iraq's market were measured using a technique called Durridge RAD-7-H₂O with closed loop. Then the rate of annual effective dose in human taken this water is determined.

          It was found that, radon concentrations in studied samples ranged between 1.2 Bq.m^-3 to 142 Bq.m^-3. The results of the radon concentrations and the rate of annual effective dose for drinking water samples were significantly lower than the USEPA and WHO recommended limits that equal 500 Bq/m³ and 1 mSv/y resp

The current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t

The aim of this study is to shed light on the immunological effect of soluble protein extracted from Proteus mirabilis through employing the level of the enzymatic activity of superoxide dismutase ,SOD The Soluble proteins, SP1 and SP2,were extracted by using the lysozyme enzyme . The rabbit were divided into three groups. the first one was injected with SP1 , the second group with SP2 for four weeks while the third group were untreated. The results revealed that enzymatic activity of SOD was increased significantly in the fifth week of injection withSP1 in comparison with control.

This study attempts to provide an approach analysis for the news, depending on the bases and principles which conceptuality semiotic researchers of this field first of them «A. J. Gremas» for the theory of «narrative discourse analysis», to more clarify we tried to apply it on a published press- news, to concludes the most important steps and methods that are necessary to follows gain more understanding of the press- news.

The study aims to develop the awareness of the criteria for judging electronic educational materials among students of educational qualification at Dhofar University over spreading the Corona pandemic through a program based on mini-educational units. The study was applied to (18) students studying Teaching diploma at Dhofar University for the academic year 2020-2021, and their number. They were chosen intentionally. The study resulted in reaching a list of criteria for judging electronic educational materials, roughly (18) criteria in the selection themes and (15) criteria in the use theme. The level of awareness of the sample members with the criteria for selecting and using electronic educational materials and the effectiveness of the

Objective: To suggest a weighted measure to diagnose the reasons for the low student success ratios in mathematics concerning the third grade of intermediate schools in light of components educational system represented by: [Students, Teachers, Curriculum, and Environmental reasons (others reasons)] assuming differentiated and interrelated components, Also the effectiveness forming of these components according to the gender variable. Methods: Data collection tools were prepared by constructing two questionnaires for each of (Students and Teachers), which included a number of items that involved some domains for studied components of educational system, which demonstrated a high level of validity and reliability in the pilot study, in addi

Diversity of the aspects of analyzing a specific linguistic issue is considered to be a
familiar phenomenon in learning Arabic in which – at different levels- various linguistic
aspects and phases – sometimes – are involved in a linguistic issue . In this paper , the
problematic issues during linguistic analysis are taken into an account. The Holy Quran
interpretation books include many Quranic expressions which have a lot of meaning described
by different interpreters , from them this paper has selected only one expression ( = كفاتا
receptacle ) from the verse "Have we not made the earth a receptacle " ( Al- Mursalat verse 25
) , this paper believes that this expression is sufficient display the interpret

With the twenty - First century, It becomes clear to us that for 110 years the Japanese - Chinese relations have been witnessing big radical events and developments. ( we take the year of 1949 as the starting date for this relations). In order to prove hypothesis the study divided in to four chapters. - The first chapter deals with explaining the factors of the subject of the Japanese - Chinese relations which described as Indirect threat and aggressive relations from Japan to China after the Second World War by Japanese entering in the American world strategy, in order to destroy the communist china's system which decleard in 1949, because the united states understood that the new system in Beijing could threat American's Interest

The study aimed at identifying the role of the Faculty of Education in the community service in light of vision of the Kingdom 2030 from the faculty members’ point of view at the University of Jeddah. The study used a descriptive method through a questionnaire administered to a sample of the faculty members.It concluded that the role of the College in serving the community is the development of the right habits in the family and the importance of establishing bridges of cooperation between the Faculty of Education and the surrounding environment and teaching special education teachers how to apply some methods of measurement to determine the needs of students with disabilities. The results also pointed out that there are no statistical