The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the public budget of 2004 public, expenditure has been increased and the deficit has become a chronic deficit on successive budgets without any achieving tangible results in terms of economic growth. Rather, the government is addressing the external debt deficit, which is putting a heavy burden on servicing the debt on the present generation and the next generation. To avoid long recession and prompt economic cycle, the government should move towards a zero budget in order to prepare a budget for programs and performance through the implementation of the five-year development plan for the years 2018-2022 and implementation of the government's program to reduce capital expenditure and seek to increase the investment budget to equalize the capital budget for the implemention of sustainability development and social justice in its three pillars namely economic development, social development and environmental protection and keep Iraq away from vicious circle of resolving the debt by the debt. (New oxford American Dictionary 2005).
This work intends to illustrate the methods of using the authentic literary text in the process of spreading Italian, especially in Baghdad where there is a strong propensity to learn the Italian language. The concept of the language that arises from literature is an idea closely linked to the mentality of the Arab learner towards Italian culture: an idea also created by the first Arabisations of literary texts in the early years of the previous century. The research was carried out in Baghdad by two researchers, an Italianist from Baghdad and an Italian mother language linguist, with the aim of bringing together the two sectors in favor of the diffusion of the Italian language. The study also aims to clarify the models from Italian l
... Show MoreSimulation of the Linguistic Fuzzy Trust Model (LFTM) over oscillating Wireless Sensor Networks (WSNs) where the goodness of the servers belonging to them could change along the time is presented in this paper, and the comparison between the outcomes achieved with LFTM model over oscillating WSNs with the outcomes obtained by applying the model over static WSNs where the servers maintaining always the same goodness, in terms of the selection percentage of trustworthy servers (the accuracy of the model) and the average path length are also presented here. Also in this paper the comparison between the LFTM and the Bio-inspired Trust and Reputation Model for Wireless Sensor Network
... Show MoreThe present studier aims to study the kinetic of reaction at different experimental conditions depending on coliform bacteria concentration and hypochlorite ion. The effects that had been investigated were different of sodium hypochlorite doses, contact time, pH and temperature (20, 29, 37) o C. The water samples were taken from Al-Wathba water treatment plant in Risafa side of Tigris River in Baghdad. The biological tests included the most probable number (M.P.N) for indicating the concentration of coliform bacteria with different contact times and the total plate count (T.P.C) for indicating the amount of colonies for general bacteria. The iodimetry method (chemical test) was used for indicating the concentration of hypochlo
... Show MoreThe new bidentate Schiff base ligand namely [(E)-N1-(4-methoxy benzylidene) benzene-1, 2-diamine] was prepared from condensation of 4-Methoxy benzaldehyde with O-Phenylene diamine at 1:1 molar ratio in ethanol as a solvent in presence of drops of 48% HBr. The structure of ligand (L) was characterized by, FT-IR, U.V-Vis., 1H-, 13C- NMR spectrophotometer, melting point and elemental microanalysis C.H.N. Metal complexes of the ligand (L) in general molecular formula [M(L)3], where M= Mn(II), Co(II), Ni(II),Cu(II) and Hg(II); L=(C14H14N2O) in ratio (1:3)(Metal:Ligand) were synthesized and characterized by Atomic absorption, FT- IR, U.V-Vis. spectra, molar conductivity, chloride content, melting point and magnetic susceptibility from the above d
... Show Morestructural and electrical of CuIn (Sex Te1-x)2
The structural properties of ternary chalcopyrite AgAlSe2 compound alloys and thin films that prepared by the thermal evaporation method at room temperature on glass substrate with a deposition rate (5±0.1) nm s-1 for different values of thickness (250,500 and 750±20) nm, have been studied, using X-ray diffraction technology. As well as, the optical properties of the prepared films have been investigated. The structural investigated shows that the alloy has polycrystalline structure of tetragonal type with preferential orientation (112), while the films have amorphous structure. Optical measurement shows that AgAlSe2 films have high absorption in the range of wavelength (350-700 nm). The optical energy gap for allowed direct transition we
... Show MoreOne of the most important human diseases that need to be considered in terms of development of the medical engineering devices is cardiovascular disease which is a significant cause of death globally recently. Valvular heart disease is normally treated by restoring or altering heart valves with an artificial one. But the new prosthetic valve designs necessitate testing for durability estimate and failure method. It is significant to simulate the circulation system by the building of a pulse duplicator system. This study is stated by clarifying the parameter and implementation steps of the pulse duplicator system in which the different researchers have utilized the system and tried to explain the design steps of using this system wit
... Show MoreIn this study new derivatives of O-[2-{''2-Substituted Aryl (''1,''3,''4 thiadiazolyl) ['3,'4-b]-'1,'2,'4- Triazolyl]-Ethyl]-p- chlorobenzald oxime (6-11)have been synthesized from the starting material p-chloro – E- benzaldoxime 1.Compound 2 was synthesized by the reaction of p-chloro – E- benzaldoxime with ethyl acrylate in basic medium. Refluxing compound 2 with hydrazine hydrate in ethanol absolute afforded 3. Derivative 4 was prepared by the reaction of 3 with carbon disulphide, treated of compound 4 with hydrazine hydrate gave 5. The derivatives (6-11) were prepared by the reaction of 5 with different substitutesof aromatic acids. The structures of these compounds were characterized from their melting points, infrared spectroscopy
... Show MoreThe discourse surrounding lingual sovereignty within the African postcolonial context is profoundly intertwined with the fabric of cultural identity and self-determination. Language serves not merely as a conduit for communication but as a repository for a people's collective consciousness, encapsulating their traditions, thoughts, and perspectives. In the realm of postcolonial literature, this dialogue often grapples with the paradox of expressing indigenous narratives through the linguistic tools of former colonizers. Chinua Achebe's seminal work, "Things Fall Apart," exemplifies this conundrum, artfully weaving the orature and culture of Umuofia within the English language. Achebe's choice to write in English—a language imposed upon hi
... Show MoreThis research highlights one of the most important issues that have been controversial between Islamic schools, which is the duality of Intellect and Revelation and the nature of their relationship, in two core points:
The first point: Could there be a real conflict between Intellect and revelation? While the school of hadith view that this assumption is a rational assumption that does not real as long as the revelation is correct and the Intellect is clear, and that what is claimed are due to other Intellect s, we find that the Ash’ari school adopts the saying that the real conflict may occur, but rather confirms its occurrence.
The second point: For whom is the priority, for the Intellect or th
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