The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research i

Abstract The wavelet shrink estimator is an attractive technique when estimating the nonparametric regression functions, but it is very sensitive in the case of a correlation in errors. In this research, a polynomial model of low degree was used for the purpose of addressing the boundary problem in the wavelet reduction in addition to using flexible threshold values in the case of Correlation in errors as it deals with those transactions at each level separately, unlike the comprehensive threshold values that deal with all levels simultaneously, as (Visushrink) methods, (False Discovery Rate) method, (Improvement Thresholding) and (Sureshrink method), as the study was conducted on real monthly data represented in the rates of theft crimes f

 The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo

ABSTRACT

This study was conducted to determine the effect of various levels of hump fat (HF) used in manufacturing of camel, beef and chicken sausage to understand the effect of (HF) on physicochemical composition sausage, Different levels of hump fat (5, 7, and 10 %) were used, physicochemical compositions like (moisture, protein, fat, Ash, water holding capacity, shrinkage, cooking loss and pH) were determined. Results of the study revealed that moisture content showed high significant differences (P≤0.01)among treatments groups, Camel sausage and beef sausage tended to have highest values while chicken sausage reported the lowest value. The study showed no significant difference (P≤0.05) among the

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Background: Depression is a common mental disorder that presents with depressed mood;it can become chronic or recurrent and affect dental health .Thus this research aimed to assess the prevalence and severity of dental caries among students with different grade of depression in relation to physicochemical characteristics of stimulated whole saliva. Materials and methods: The total sample involved for depression status assessment is composed of 800 students for both gender aged 15 years old that were selected randomly , This was performed using children depression inventory (CDI) index that divided the students into four groups of depression(low or average grade, high average grade, elevated grade and very elevated grade). The diagnosis and

Lower neck pain is one of the problems facing all ages, especially the elderly, as it revolves around the causes of this pain from many diverse factors. The aim of the research is to use special intense exercise accompanied by intermittent electrical stimulation to get rid of lower neck pain among professors of the College of Science - University of Baghdad for ages. (40-60) years and to identify the extent of the effect. The research assumed the presence of statistically significant differences. The research sample represented professors at the University of Baghdad - College of Science who suffer from continuous pain for the period between (10/15/2023) and (1/15/) 2024) and their number is (5), The researchers used the experimenta

A field experiment was carried out at University of Baghdad, College of Agricultural Engineering Sciences during fall season of 2020 and spring season of 2021. This study was aimed evaluate the effect of the organic fertilizer and boron foliar on the yield of potatoes for processing. The factorial experiment (5*4) within RCBD and three replicates. The organic fertilizer as palm peat at four levels (0, 12, 24 and 36 ton. ha-1) in addition to the chemical fertilizer recommendation treatment. Boron at four Concentrations 0, 100, 150 and 200 mg. L-1 . The results revealed significant different among application of organic fertilizer at the level of 24 ton. ha-1 and the foliar application of boron at a concentration of 100 mg. L-1 in the

This presented study is to make comparison of cross sections to produce 71As, 72As, 73As and 74As via different reactions with particle incident energy up to 60 MeV of alpha 100 MeV of proton as a part of systematic studies on particle-induced activations on enriched Ge, Ga, Rb and Nb targets and neutron capture. Theoretical calculation of production yield, and suggestion of optimum reaction to produce 71As, 72As, 73As and 74As, based on the main published and approved experimental results of excitation functions were calculated.

Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin