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

This study aimed to analyze and measure the relationship between oil revenues and financial sustainability in Iraq, the study used the stylistic approach inductive and deductive approach. Accompanied by the use of quantitative and analytical style, which was based on two variables oil revenues and net general budget on annual data covered the period (1990-2013). Among the most important findings of the study contain the time-series variables study on the root of the unit and is not stable in the general level, and become stable after the use of mathematical processors to gain access to a stable by taking the first difference of natural Ogartm of the series. The way (Johnson) to a long-term relationship between oil revenues and ne

In this paper, the bowtie method was utilized by a multidisciplinary team in the Federal Board of Supreme Audit (FBSA)for the purpose of managing corruption risks threatening the Iraqi construction sector. Corruption in Iraq is a widespread phenomenon that threatens to degrade society and halt the wheel of economic development, so it must be reduced through appropriate strategies. A total of eleven corruption risks have been identified by the involved parties in corruption and were analyzed by using probability and impact matrix and their priority has been ranked. Bowtie analysis was conducted on four factors with high score risk in causing corruption in the planning stage. The number and effectiveness of the existing proactive meas

This study appears GIS techniqueand remote sensing data are matching with the field observation to identify the structural features such as fault segments in the urban area such as the Merawa and Shaqlawa Cities. The use of different types of data such as fault systems, drainage patterns (previously mapped), lineament, and lithological contacts with spatial resolution of 30m was combined through a process of integration and index overlay modeling technique for producing the susceptibility map of fault segments in the study area. GIS spatial overlay technique was used to determine the spatial relationships of all the criteria (factors) and subcriteria (classes) within layers (maps) to classify and map the potential ar

        A newly developed analytical method was conducted for the determination of Ketotifen fumarate (KTF) in pharmaceuticals drugs via quenching of continuous fluorescence of 9(10H)-Acridone (ACD). The method was applied using flow injection system of a new homemade ISNAG fluorimeter with fluorescence measurements at ± 90◦ via 2×4 solar cell. The calibration graph was linear in the range of 1-45 mmol/L, with correlation coefficient r = 0.9762 and the limit of detection 29.785 µg/sample from the stepwise dilution for the minimum concentration in the linear dynamic ranged of the calibration graph. The method was successfully applied to the determination of Ketotifen fumarate in two different pharma

Deception is an inseparable facet of political discourse in attaining strategic political gains though compromising public opinion. However, the employment of discursive deception strategies by the policy-making institutions of think tanks has not received due attention in the literature. The current study aims at exploring how the ideologizing deception strategies are utilized by the conservative American think tank of the Washington Institute to reproduce socio-political realities and re-shape public opinion. To fulfill this task, van Dijk’s (2000) notion of ideological polarization which shows positive self-representation and negative other representation is adopted to conduct a critical discourse analysis of four Arabic texts relea

The fatty acids in the embryo's liver at ages (7, 11, 14 and 19) days incubation, small chicken aged (14) days after hatching and adult were analyzed, and found (5) fatty acids, the highest concentration of fatty acid in the adult of domesticated chicken and lowest concentration in small chicken age (14) days after hatching. Statistically, there were high significant differences at the probability level (P≤0.001) between all ages together, and the highest concentrations of Oleic acid (C18:1) and Linoleic acid (C18:2) were in embryo age (7) days incubation, while in embryo age (11) days incubation Stearic acid (C18:0) and α-Linolenic acid (C18:3) were higher concentration and Palmitic acid (C16:0) was the highest concentration in the adul

    Heat exchanger is an important device in the industry for cooling or heating process. To increase the efficiency of heat exchanger, nanofluids are used to enhance the convective heat . transfer relative to the base fluid. - Al2O3/water nanofluid is used as cold stream in the shell and double concentric tube heat exchanger counter current to the hot stream basis oil. These nanoparticles were of particle size of 40 nm and it was mixed with a base fluid (water) at volume
concentrations of 0.002% and 0.004%. The results showed that each of Nusselt number and overall heat transfer coefficient increased as nanofluid concentrations increased. The pressure drop of nanofluid increased slightly than the base fluid because