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

In the present study, MIG welding is carried out on low carbon steel type (AISI 1015) by using electrode ER308L of 1.5mm diameter with direct current straight polarity (DCSP). The joint geometry is of a single V-butt joint with one pass welding stroke for different plate thicknesses of 6, 8, and 10 mm. In welding experiments, AISI 1015 plates with dimensions of 200×100mm and edge angle of 60^o from both sides are utilized. In this work, three main parameters related to MIG welding process are investigated, which are welding current, welding speed, heat input and plate thickness, and to achieve that three groups of plates are employed each one consists of three plates. The results indicate that increasing the weld heat input (t

Represent the current study and tagged (the credibility of digital image and its reflection on the process of cognitive picture releases) scientific effort is designed to detect realizing press releases and the extent affected the credibility of the digital image by selecting the relationship between digital photo and the extent of their credibility on the one hand and between the process of cognition and Press Photo of the hand Other than the consequent establishment researcher collects materials to serve the scientific research topic in three chaptersCombine the first one methodological framework for the search of the research problem and its significance and the desired objective be achieved together with the definition of the most im

Abstract

        The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implement

The study aimed to identify the reality of the application of the organizational equity empowerment at the Jordanian government institutions from the viewpoint of women employees in terms of each of the (delegation equity, training equity, appraisal equity, join in committees equity, participation in decision-making equity), and the impact of non-application of equity empowerment on performance.

Population of the study amounted (986) women employee, while the researcher distributed (340) questionnaire through a randomly sample method.

The study used the questionnaire as a tool to collect the data. And to ensure the reliability of the questionnaire has been calculated Cronbach's co

Our research is based on the fact that the reflection of entertainment programs in Arab satellite channels on the social behavior of Iraqi youth … a field analysis of the Arab ldol program) and that its importance is the entertainment programs and their reflection on social behavior، which occupies
large areas of time from Satellite channels in the form of various episodes and each episode contains several categories، or in the form of templates and forms of various goals and contents، but the problem of
research boils down to (how far iraqi youth follow the entertainment programs in Arab satellite channels and what are the motives for watching the Program Arab ldol )) by For Iraqi youth and what are the positive and negative

This research was conducted to measure the safety of heat stable enterotoxin a (STa) produced by enterotoxigenic Escherichia coli, through studying its toxic effect on human blood lymphocyte, since it showed a promising effect in reducing the proliferation of colorectal cancer cells. the cytogenetic effects of (STa) by using five different concentrations (100, 200, 400, 800 and 1600μg/ml) in comparison with negative (PBS, Phosphate buffer saline) and positive (MMC, Mitomycin C) at concentration of 5μg/ml, controls on human blood lymphocytes obtained from both (10) normal healthy persons and (20) colorectal cancer patients was measured by employing the following parameters: mitotic index, blast index, chromosomal aberrations and micronucle

               Microalgae have been used widely in bioremediation processes to degrade or adsorb toxic dyes. Here, we evaluated the decolorization efficiency of Chlorella vulgaris and Nostoc paludosum against two toxic dyes, crystal violet (CV) and malachite green (MG). Furthermore, the effect of CV and MG dyes on the metabolic profiling of the studied algae has been investigated. The data showed that C. vulgaris was most efficient in decolorization of CV and MG: the highest percentage of decolorization was 93.55% in case of MG, while CV decolorization percentage was 62.98%. N. paludosum decolorized MG dye by 77.6%, and the decolorization percentage of CV was 35.1%. Metabolic profiling of

Different parameters of double pipe helical coil were investigation experimentally. Four coils were used; three with a curvature ratio (0.037, 0.031, and 0.028) and 11mm diameter of the inner tube while the fourth with 0.033 curvature ratio and 13 mm diameter of the inner tube. The hot water flow in the inner tube whereas the cold water flows in the annulus. The inlet temperatures of hot and cold water are 50 ⁰C and 18 ⁰C respectively. The inner mass flow rate ranges from 0.0167 to 0.0583 kg/s. The results show the Nusselt number increase with increase curvature ratio. The Nusselt number of the coil with 0.037 curvature ratio increases by approximately 12.3 % as compare with 0.028 curvature ratio. The results also r

In this paper, a theoretical study to the effect of journal misalignment on the static characteristics of oil filled porous journal bearing when lubricated with couple stress fluid has been carried out.

The analytical model used through this work is for a bearing with isotropic permeability. Considering isotropic permeability the Reynolds' equation for the oil film is modified to include a so – called filter term and the effect of fluid coupled stress. The pressure equation for the porous medium is obtained from Darcy's law and continuity equation. The equation which was used to evaluate the oil film thickness was modified to include the effect of possible misalignment in longitudinal and transverse directions. The governing eq