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

Background: Intense pulsed light (IPL) devices produce polychromatic incoherent high-intensity pulsed light with a specified wavelength spectrum, fluence, and pulse duration through the use of flashlamps and bandpass filters. Similar to lasers, IPL devices operate on the selective photothermolysis principle, with melanin acting as the chromophore. Despite this similarity, they are constructed differently and produce different amounts of light Aim of the study: To investigate the efficacy of IPL home-use device in hair reduction technique for women with unwanted facial hair. Subjects and methods: The study was conducted in Baghdad on forty-five female subjects with Fitzpatrick skin phototype (II to IV) and black, brown hair in a period of ei

The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan

The plant decorative arts field full of decorative Baltnoat from diversity in the design structure of vocabulary and whether units sepals, vase Aogsnah or written and what their catalog decorative hearts in Kadhimiya holy threshold of diversity in shapes and measurements and sizes.It is during the field visit of the researcher found that there are variations in the overall appearance and internal padding and this researcher has formulated the discussion by asking the following problem:(What is the diversity of designs decorative hearts in Kadhimiya holy threshold?)The importance of research in it:Research contributes to open the horizons of knowledge for researchers and scholars concerned with the teaching of the decorative arts, as well

The Comedy of patterns dramas that gave Representative possibilities of advanced functionality and wide being dependent on the diversity performance piece , which is intended to provoke laughter at the receiver, through the diversity of genres performing between dancing and singing and Albantomaim and other methods that have made them distinct from the species dramas other being enabled Representative in dealing with all roles across mature and adaptation of his tools of physical and vocal , as the comedy discusses the societal issues many have a factor of psychological and behind their platforms as a tool face is not directly give way to vent citizen injustice and disadvantages of humans and these conditions need to techniques of physic

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

 Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need

The operation of production planning is a difficult operation and it's required High effect and large time especially it is dynamic activity which it's basic variables change in continuous with the time, for this reason it needs using one of the operation research manner (Dynamic programming) which has a force in the decision making process in the planning and control on the production and its direct affect on the cost of production operation and control on the inventory.

Organism is considered one of the intellectual products that search for compatibility and harmony with the natural environment. Man has adopted on since the ancient times in choosing his residence through imitating nature such as animal burrows, hives, bird nests and others of the natural manifestations being spontaneous inspirations. With the development of the age, these concepts turned into an analysis that examines the philosophy that deals with the shapes and functions of various elements in the nature as a source of inspiration, and discusses the call for contemplation and achieving benefits physically and spiritually in line with the nature of the organic thought that seeks to keep up with modern technologies that are characterize

The power of the state in Iraq has been influenced by legitimacy, which may have resembled the belt of transmission, affecting the rule of law and social cohesion. The emergence of the political system may have come about as a result of balancing the competing forces within society today as a basis for collective action. The country's march in Iraq was not a result of a series of gradual transitions such as the established ones. For almost a century, there was an extraordinary succession of succession. At each of the three stages of the state there was an internal or external change. They change or disintegrate and others appear. Social and economic conditions may change or the society is exposed to external invasion or our ideas are imp