The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

In this research, beam expander, BEX, is explained and designed for illuminating the
remote flying target. The BEX is optically designed to be suited for Nd:YAG laser of given
specifications. The BEX is modified to be zoom one to meet the conditions of preventing the
receiving unit; i.e the photodetector, from getting saturated at near and far laser tracking.
Decollimation could be achieved by automatic motor, which controls zoom lens of the BEX
according to the required expansion ratio of beam expander

Abstract
  financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.

the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w

In the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav

This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

The ZnO nanoparticles were synthesized at various precursor concentrations i.e. 0.05, 0.1, and 0.5 M by biosynthesis method based on Pometia pinnata Leaf Extracts. Initial nanoparticle concentration influenced the optical bandgap, shape, and structure of nanoparticles. The photodegradation process was carried out under UV illumination. The efficiency of MB degradation was determined by measuring the decrease in MB concentration and by analyzing the optical absorption at 663 nm recorded by UV-Vis spectroscopy. Results showed that the biosynthesized ZnO nanoparticles exhibited efficient photodegradation of MB, with a maximum degradation rate of 80% after 90 minutes of exposure to UV-C light. The study highlights the potential of Pometia pi

The beginning of COVID-19 in Wuhan, China in late December 2019 and its worldwide transmission has led the World Health Organization to formally address the pandemic. The pandemic has imposed influential impacts on different environmental, economic, social, health, and living aspects. Publishing in scholastic journals was not immune from these impacts.