The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi

سعي المجتمع العراقي منذ أكثر من نصف قرن مضى لإعادة استثمار عشرات المليارات من الدولارات من الإيرادات النفطية في القطاع الزراعي وهياكله وبنياته التحية، كإنشاء السدود والخزانات المائية واستصلاح الأراضي والمشاريع الإنتاجية الحيوانية والنباتية وبطاقات كادت تقترب او تتجاوز حاجز طلب السكان من الأغذية والمنتوجات الزراعية التي تغذي الصناعة الا ان الزيادة السكانية وتحسن مستوى الدخل النفطي شكلا انتقالا جدي

Background: Depression is a state of low mood and aversion to activity, it can affect a person's thoughts, behavior and sense of well-being. It can affect oral health and lead to an increased risk of dental caries. Dental caries is the most common oral infectious diseases that stresses the immune system and causes changes in cellular and molecular components of peripheral blood and C-Reactive Protein is one of these components, considered a key biomarker of inflammation. This study was conducted to assess the effect of depression status on dental caries among 17 years old secondary school female students in relation to salivary C-Reactive Protein. Materials and Methods: A cross sectional study was carried and the whole sample composed of

Integrated project delivery is collaboratively applying the skills and knowledge of all participants to optimize the project's results, increase owner value, decrease waste, and maximize efficiency during the design, fabrication, and construction processes. This study aims to determine IPD criteria positively impacting value engineering. To do this, the study has considered 9 main criteria according to PMP classification that already covers all project phases and 183 sub-criteria obtained from theoretical study and expert interviews (fieldwork). In this study, the SPSS (V26) program was used to analyze the main criteria and sub-criteria priorities from top to bottom according to their values of the Relative Importance In

This study came to discuss the subject of industries dependent on petrochemical industries in Iraq (plastic as a model) during the period 2005–2020, and the study concluded that the plastic industries contribute to areas of advancement and progress and opportunities to deal efficiently with the challenges posed by the new variables, the most important of which is the information revolution. communications and trade liberalization, and this is what contributes to the competitiveness of these industries. And because the petrochemical industry in Iraq has an active role in establishing plastic industrial clusters and clusters of micro, small, and medium industries by providing the necessary feedstock for these industries in various fields

A critical milestone in nano-biotechnology is establishing reliable and ecological friendly methods for fabricating metal oxide NPs. Because of their great biodegradable, electrical, mechanical, and optical qualities, zirconia NPs (ZrO₂NPs) attract much interest among all zirconia NPs (ZrO₂NPs). Zirconium oxide (ZrO₂) has piqued the interest of researchers throughout the world, particularly since the development of methods for the manufacture of nano-sized particles. An extensive study into the creation of nanoparticles utilizing various synthetic techniques and their potential uses has been stimulated by their high luminous efficiency, wide bandgap, and high exciton binding energy. Zirconium dioxide nano

Gender has considered and become a new trend in women's studies, as it reflects the behaviors, roles and attitudes imposed by society on its members in accordance with their biological nature,with focusing on gender rather than on concentration on women, which is closely linked to the vision that concentrates on women's problems which are not primarily according to their biological differences But rather to a greater extent to social, cultural, historical and religious barriers and Obstacles.
Therefore, the qualitative division due to the concept of "gender" is not a rigid biological division, but is relied on the broad general context through which the social division of work is done. Thus, content in the pages of Facebook with high-

This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol

RHS Nasser, NHY Al-Afoun, SPECIALUSIS UGDYMAS, 2022