One of the most critical functions of the government is the devising and planning for the Public Budget for the coming years. Studying any budget of any given state would directly reflect on its intentions and collective direction during a certain time span. Since all allocations represent the government's agenda and time plan for coming years. And the size of each allocation would measure the priority of each budgetary item. Because of the eminent importance of the public budget planning in Iraq, a country of abundant riches and human resources that flow in the national economy, we present this research that would cover the resources versus expenditures of Iraq's public budget endured by the government to sustain its various sec

An atomic force microscope (AFM) technique is utilized to investigate the polystyrene (PS) impact upon the morphological properties of the outer as well as inner surface of poly vinyl chloride (PVC) porous fibers. Noticeable a new shape of the nodules at the outer and inner surfaces, namely "Crater nodules", has been observed. The fibers surface images have seen to be regular nodular texture at the skin of the inner and outer surfaces at low PS content. At PS content of 6 wt.%, the nodules structure was varied from Crater shape to stripe. While with increasing of PS content, the pore density reduces as a result of increasing the size of the pore at the fiber surface. Moreover, the test of 3D-AFM images shows that the roughness of both su

The importance of this research lies in assessing the current state of media in Iraq based on international indicators and standards set by the Research and Scientific Exchange Council and UNESCO. That is to measure the strength and durability of media after 9 April 2003. These indicators are divided into five objectives that measure and describe each of the five research objectives that we seek to test through the points system.

Based on the foregoing, researchers in Iraqi media find that these conditions may lead to further decline unless measures are taken to help avoid mistakes, provide the requirements for development and progress. In addition, care from the State is needed to support this process, which would

Abstract

Social media has thrived recently and public organizations at Thi-Qar governorate across different levels are experimenting with launching government social media (GSM) to facilitating two-way interactions between the government and its citizens. Both scholars and practitioners are focusing on understanding the key success factors related to the create of GSM. This study aimed to identify the key success factors by exploring the formation mechanism of individuals’ continuous usage intention. Through the theoretical perspective of the uses and gratifications theory. We identify the gratification factors that stimulate users’ continuance intention toward GSM. Furthermore, we draw upon the stimulus–organism–

There have been many writings and discussions that dealt with the details and interpretation of the research methods and the identification of the methods and methodological methods used by researchers and writers as they deal with research topics and problems in all fields of natural and human sciences. But we noticed that the movement of science and its knowledge and development requires the identification of suitable tools and methodological methods appropriate for each type of science. In other words, attempts should be established to build appropriate methodological tools for human and cognitive activity that can be referred to as a specific science that sets out certain paths of the human sciences which is certainly the ori

Hydrocarbon displacement at the pore scale is mainly controlled by the wetness properties of the porous media. Consequently, several techniques including nanofluid flooding were implemented to manipulate the wetting behavior of the pore space in oil reservoirs. This study thus focuses on monitoring the displacement of oil from artificial glass porous media, as a representative for sandstone reservoirs, before and after nanofluid flooding. Experiments were conducted at various temperatures (25 – 50° C), nanoparticles concentrations (0.001 – 0.05 wt% SiO2 NPs), salinity (0.1 – 2 wt% NaCl), and flooding time. Images were taken via a high-resolution microscopic camera and analyzed to investigate the displacement of the oil at dif

Hydrocarbon displacement at the pore scale is mainly controlled by the wetness properties of the porous media. Consequently, several techniques including nanofluid flooding were implemented to manipulate the wetting behavior of the pore space in oil reservoirs. This study thus focuses on monitoring the displacement of oil from artificial glass porous media, as a representative for sandstone reservoirs, before and after nanofluid flooding. Experiments were conducted at various temperatures (25 – 50° C), nanoparticles concentrations (0.001 – 0.05 wt% SiO₂ NPs), salinity (0.1 – 2 wt% NaCl), and flooding time. Images were taken via a high-resolution microscopic camera and analyzed to investigate the displacement of the oil

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The importance of evaluation depends on many institutions, whether governmental or private, including media institutions, rely on the list to evaluate the weight of things and appreciation, as well as judging things, achievements, and everything related to the institution is concerned. Because through evaluation, institutions can recognize weaknesses and strengths. It is also an effective tool for management review, through which the institution can review everything related to planning and decision-making, leadership, incentives and other administrative matters.

Therefore, this study attempts to shed light on the evaluation process, its basics and its importance in general and in the Kurdish media institutions as a model in part

This paper provides a review of scholarly research on the depiction of hostility in critical media discourse analysis. The study is intended to analyze how hostility is differently portrayed and manifested in media discourse. The review begins by defining the multifaceted concept of hostility, encompassing cognitive, emotive, and behavioral dimensions. It then outlines the systematic process used to identify, gather and purposely select 30 relevant articles to hostility in media discourse. The method involves selecting 100 initial articles and gradually refining them to 30 articles that specifically address the themes of racism, anger, hate speech, prejudice, and aggression. These articles are sourced from diverse academic journals