Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

This research is intended to high light the uses of political content in foreign Arabic / speaking websites, such as “ CNN “ and” Euro News“, The research problem stems from the main question: What is the nature of the use of the websites in the political content provided through them? A set of sub-questions that give the research aspects and aims to achieve a set of objectives , including the identification of topics that included , the political content provided through , the sample sites during the time period for analysis and determine that the study uses descriptive research based on the discovery of the researcher, describing it accurately and defining the relations between the components.
The research conducted the des

The research aimed to test the effect of independent variables career plateaus and workaholism on employees loyalty through the influence of the mediator variable organizational socialization. Descriptive approach with survey style   on a sample of managers and executives in the Iraqi Drilling Company in Basra's (123) employees. The most important findings of the research are: the existence of a significant effect of the independent variables career plateaus and workaholism in employees loyalty by having a mediator variable organizational socialization and introduced numerical from recommendations.                    &nbs

Background:Wilson’s disease (WD) is an inherited
disorder of copper metabolism that is characterized
by tremendous variation in the clinical presentation.
Objective: To assess demographic distribution,
clinical presentations, diagnostic evaluation, and any
association between clinical presentations and other
studied variables of a sample of Iraqi patients with
WD.
Methods: A descriptive cross sectional study with
analytic elements was conducted during 2011, from
the 1st of February till the 10th of June. The sampling
method was a convenient non-random one, carried
out through consecutive pooling of registered WD
patients. A questionnaire-form paper had been
developed for the process of data col

The research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent

            Maxim Gorky’s Mother is one of the most important literary genre in social realism, in which he depicts female characters with revolutionary fervor and enthusiasm, projecting his social ideologies and dreams. Though the novel unique importance lies in the fact that it has been thoroughly analyzed by many writers, historians and sociologists, there are almost no studies devoted to the role of women out of a Marxist and feminist point of view. The present paper sheds light on the Russian woman‘s important role in overcoming all adversity and gain her position on Social Realism.

Одно из центральных мест сре

Abstract:
Al-Marba'aniyah, which is a long cold wave, was defined by ancient
Iraqis. It represents the coldest days in Iraq. In this research paper, a new
scale was put to define it. It shows that the period between the minimum
temperature degree recoded in December and the minimum temperature
degree recorded in January is considered to be the period of Al-Marba'aniyah.
The research concluded that Al-Marba'aniyah is unsteady and it changes in
the days of its occurrence. It was also concluded that the dates of the
beginning and the end of Al-Marba'aniyah are unsteady, too. Moreover, it was
found out that each of the Siberian high, European high, and finally the
subtropical high are the responsible systems for

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

The effect of ethanol and methanol solvent, and their mixture has been studied on the absorption and fluorescence spectra of laser dye Rhodamine B at concentration of (10-4) Molar at room temperature. The molar absorption coefficient has been determined for mixture which was (3.223) at wave number (18181.8 cm-1), Also the Quantum Efficiency of the two solvents (ethanol and methanol) and their mixture have been calculated ,which was for mixture spectrum (38.94%) and it was larger comparing with other and solvents. The characteristics of spectrum has been determined by calculating (??) of absorption spectrum for the solvents and its mixture at maximum wave number ( ) cm-1 depending on solvent polarity and the transitions between molecular ene