Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

Abstract: Choosing suitable artificial teeth for partially edentulous patients and arranging these teeth in a way to look natural is difficult. An important factor in dentures construction is the mesiodistal width of anterior teeth, because a denture would not appearance natural if artificial teeth are of incorrect size. While for a successful orthodontic treatment, mesiodeistal width of teeth is important for space analysis and for establishing proper occlusion. The aim of this study is to determine the correlation between the average mesiodistal width of anterior and posterior teeth in male and female Iraqi population. 40 Iraqi subjects with normal occlusion participated in this study. Mesiodistal measurement of all teeth was carried out

This study aims to assess the removal efficiency andestablish the BOD5 and COD statisticalcorrelation of the sewage flowing in Al-Diwaniyah wastewater treatment plant in Iraq during the study period (2005-2016). The strength of the influent wastewater entering the plant varied from medium to high in strength. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate evaluation of liquid waste and optimal control process. The equations

Rheumatoid arthritis is a chronic inflammatory autoimmune disease its etiology is unknown. The classical autoimmune diseases, have adaptive immune genetic associations with autoantibodies and major histocompatibility complex (MHC) class II such as rheumatoid arthritis (RA), diabetes mellitus type two (DM II). Serum of99 males suffering from RA without DMII as group (G1), 45 males suffering from RA with DM II as group (G2) and 40 healthy males as group (G3) were enrolled in this study to estimation of alkaline phosphates (ALP), C-reactive protein (CRP) and Pentraxin-3(PTX). Results showed a highly significant increase in PTX3 levels in G1 and G2 compared to G3 and a significant decrease in G1comparing to G2. Results also revealed a significa

Background: During pregnancy many physiological, anatomical and biochemical changes take place that affect almost all body systems. In the oral pregnant women have serious changes such as more sever dental caries. This study was conducted to measure dental caries severity and selected salivary variables (salivary flow rate, PH and viscosity)and to find the relation of dental caries with these salivary variables. Subjects, materials and methods: The study group consisted of 60 pregnant women that were divided into three equal groups according to trimester (20 pregnant women in each trimester).They were selected randomly from the Maternal and Child Health Care Centers in Baghdad city, the age range was 20-25 years. In addition to 20 unmarried

Background: Nutrition can affect the development and integrity of the oral cavity as well as the progression of oral diseases such as dental caries which was the most predominant and wide spread not life threatening human diseases especially in developing countries as in Iraq. This study was conducted to assess the occurrence, prevalence and severity of dental caries condition and their relations to nutritional status among intermediate schools females in Al-Najaf city in Iraq. Materials and methods: This study was conducted among intermediate schools females aged 13, 14 and15 years old and the total sample consisted of 754 students. The assessment of nutritional status was performed using body mass index (BMI) following Centers for Diseas

This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

Genetic variation was studied in 22 local and imported samples collected from local Iraqi market by using Single sequence repeat (SSR-PCR). Six primers set were used in this study. These primers produced 33 bands. Molecular weights of these bands ranged between 100 bp to 1500 bp. The number of polymorphic bands is 24, whereas the number of monomorphic bands is 9. The results of Dendrogram of the studied samples depended on SSR-PCR results by using Jaccard coefficient for genetic similarity was distributed the samples into 10 groups. This Dendrogram revealed a higher similarity between Iraqi/Balad green bell pepper and Iraqi/Yousifia green bell pepper with 1 value. This value is the highest between samples in comparison with lowest values (0