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

Evidences indicate that human beings were preoccupied with extreme forms of mental and psychic experiences long before they were recorded in literature. Greek myths and legends appear to include symbolizations of delusions, mania, and other bizarre forms of thought and behaviuor. The figure of the mad man or woman is analogous to the wild man, or the imaginary being who appears in various forms throughout western literature and art. Various studies refer to the notion of the wild man as a response to a persistent psychological urge. This urge gives an external expression and a valid form to the impulses of reckless physical self-assertion which is believed to be hidden in all of us, but is normally kept under control. Such impulses were exp

The present study was conducted on the Iraqi Pin-tailed Sandgrouse (Pterocles alchata) to study the lung's morphological description and histological structure. This study was used 5 samples of adult male sandgrouse bird. The birds were dissected. The lungs were removed from the coelomic cavity, cleaned to remove impurities, and photographed to describe their morphological features. The samples were fixed using formalin (10%) solution for 36-48 hours and then preserved in alcohol (70%) to prepare the microscopic slides. The results showed that the lung of the Iraqi sandgrouse bird is red in color, has a trapezoidal shape and has three surfaces (costal, visceral, and vertebral). The costal surface shows ribs impressions that extend f

The administrative leadership relies on a variety of behavioral paths in the functional areas in which it operates, and thus indicates its ability and thus has the upper hand in the organizational events, and in such a way that it can draw lessons and evaluate the results so as to test the expectations within the framework of the changes.

Does the study sample leadership have the characteristics that enable it to contain both crises and environmental stresses?

The aim of the study was to determine the location of the administrative leaders in the system of the study sample from the issue of crises and environmental pressures. The study concluded with a number of conclusions, the m

   SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi

Objectives: This Paper is an attempt to evaluate the services provided by the private hospitals
and to identify the strength and weakness in
their performance The results can be utilized in stating conclusion and recommendations to improve
and activate the role of private medical sector in society .
Methodology: A questionnaire has be designed for this purpose and distributed to ( 132 ) beneficiaries
mostly from Baghdad private hospitals .
Results: The paper has come out with many important results . Among These are the following :
* these who benefit from services provided by private hospitals believe that the good performance of
such hospital is not due to the medical services alone but also to scientific aspect

Linguistic studies present a distinguished place among modern human studies, as we find this clear in the scientific research institutions of the developed nations, it is the main pillar in the strengthening of links and consolidation pillars between individuals and groups. It is a language and between people's thoughts, feelings and actions, and has been able to show that language is not only a tool of expression but is closely linked to the intellectual, emotional and social life of these people individuals and groups.
    The derivation is a major step in Arabic in classifying formulas into weights with special morphological values; these are of great importance in sentences and structures that are the domain of the searc

Abstract                                                                                                            

Environmental data (whether pre-emptive or responsive perspect

The importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re

Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers and his family and companions.

The study of the jurisprudential opinions of scholars, their choices, or their weightings, sheds light on the approach they followed in their choices, and reveals the originality of the scholar or his influence on those who preceded him from among the scholars.

And the commentators of the noble hadith of the Prophet have their important contributions in this aspect, as they undertake the task of explaining the noble hadith, the second source of legislation

Contemporary commentators have their share in the service of the honorable hadith, and the statement of their choices and preferences, and am