تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة

The estimation of recharge to ground water is the important basics to improve the use of ground water with other available resources, and to save ground water resource from depletion, especially when using large quantity of ground water during a long time such as for agricultural purposes. Al-Wand River Basin in Iraq suffers from water shortage of its requirement of Blajo–Al-Wand Project, and to cover this shortage, the ground water plays a good role to overcome this problem. In this study, three methods were used to estimate the recharge and ground water storage for Al-Wand Basin, these methods are: Water Table Fluctuation (WTF), Water Balance of Climatic for Basin, and Water Table Balance for Basin. The results showe

Language is an instrument, a tool of culture and a way of communication between the past and the present. No one can know the treasure of human thought and experience in the fields of history, poetry and prose without language as an instrument of communication between cultures and peoples. Language under this description faces many problems, the most important of which is linguistic globalization, which means the flow rate of the strongest language, which has elements of power, domination and control over other languages. In this article, we consider linguistic globalization as a serious problem faced by every language, and we consider its main shortcomings and advantages and its impact on the language and ways of protecting the Arabic lang

There are great figures in our nation, who are famous for their encyclopedia in their sciences, and their fame spreads across the horizons for what they presented to their religion and nation.
So they became torches of guidance, advocates of goodness, and treasuries of knowledge until God inherits the earth and those on it.
Among these imams is Imam al-Qurtubi, who died in the year (671 AH), after whom he left a great legacy of valuable books, including this one, which is the subject of my research, his valuable interpretation (Al-Jami’ Li Ahkam Al-Qur’an). Taking from him and his approach in interpreting the verses of judgment, following the method of extrapolation, investigation and deduction to know his style, which he used

Objective(s): To assess the types of violence among adolescents in Baghdad City.
A descripƟve study which was using the assessment approach was conducted on purposive sample of 60 parents of
adolescent for identify types of adolescents violence in their families, was selected according to specific criteria for
participating in health education program towards adolescents' violence control in Baghdad city.
Methodology: A questionnaire was constructed for the purpose of the study. It was consisted of two parts; the first
part which included the parents' demographic characteristics for parents (sex, age, educational level and socioeconomic
status); the second part included types of adolescent violence that reported by par

In this research the specifications of Iraqi drinking bottled water brands are investigated throughout the comparison between local brands, Saudi Arabia and the World Health Organization (WHO) for bottled water standard specifications. These specifications were also compared to that of Iraqi Tap Water standards. To reveal variations in the specifications for Iraqi bottled water,  and above mentioned standards some quality control tools are conducted for more than 33% of different bottled water brands (of different origins such as spring, purified,..etc) in Iraq by investigating the  selected quality parameters registered on their marketing labels. Results employing Minitab software (ver. 16) to generate X bar,

Examining and comparing the image quality of degenerative cervical spine diseases through the application of three MRI sequences; the Two-Dimension T2 Weighed Turbo Spin Echo (2D T2W TSE), the Three-Dimension T2 Weighted Turbo Spin Echo (3D T2W TSE), and the T2 Turbo Field Echo (T2_TFE). Thirty-three patients who were diagnosed as having degenerative cervical spine diseases were involved in this study. Their age range was 40-60 years old. The images were produced via a 1.5 Tesla MRI device using (2D T2W TSE, 3D T2W TSE, and T2_TFE) sequences in the sagittal plane. The image quality was examined by objective and subjective assessments. The MRI image characteristics of the cervical spines (C4-C5, C5-C6, C6-C7) showed significant difference

In this paper we generalize Jacobsons results by proving that any integer  in   is a square-free integer), belong to . All units of  are generated by the fundamental unit  having the forms

our generalization build on using the conditions

This leads us to classify the real quadratic fields  into the sets  Jacobsons results shows that  and Sliwa confirm that  and  are the only real quadratic fields in .

In this paper we generalize Jacobsons results by proving that any integer  in   is a square-free integer), belong to . All units of  are generated by the fundamental unit  having the forms

Our generalization build on using the conditions

This leads us to classify the real quadratic fields  into the sets  Jacobsons results shows that  and Sliwa confirm that  and  are the only real quadratic fields in .