Despite the significant increase in public spending in Iraq, it was not directed toward the important sectors that have an important role in correcting the productive structure. Rather, most of the public expenditure was going to cover the required imports, or to face shocks, whether security or health, and this caused a continuous decrease in the volume of Iraq's exports of goods and services, as the aim of the study was to review the importance of public debt and its impact on the trade balance, as well as to know the economic policies that can contribute to strengthening the trade balance, as the study proved through the (ARDL) model that there is a direct relationship between the domestic debt and the net trade balance, and an invers

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

The research seeks to identify the image of foreign oil companies operating in Iraq among the public of Basra, and the research aims to clarify the mental image of foreign oil companies among the Iraqi public, and to identify the extent to which the Iraqi public benefit from the social responsibility programs offered by foreign oil companies and their contribution to improving the standard of living and services for the population. Nearby areas and society as a whole, the research is classified within descriptive research, and the researcher used the survey method for the Iraqi public in Basra governorate, which includes the areas in which these companies are located, and he used the scale tool to find out, so he distributed 600 que

This study aimed to evaluate good manufacturing practices in food safety of ten different restaurants in the Al-Karkh area of Baghdad, Iraq. Forty samples collected from were collected from knives, food cutting boards, tables, hands and nails workers in restaurants. In addition. 70 food handlers were selected. Through structured interviews, information on the checklist for Good Manufacturing Practices in Food Safety, Food handlers’ general checklist for good hygiene, and Personal Hygiene Checklist were collected. The overall viable bacterial count before Good Hygiene Practices was significantly higher (P<0.05) than the total bacterial counts after Good Hygiene Practices. The highest viable bacterial counts before Good Hygiene P

Yersinia enterocolitica has ranked a third among the pathogens that most frequently cause gastrointestinal disorders transmitted to humans through food materials, especially contaminated meats. The meat infected with Yersinia enterocolitica had no change in apparent texture or smell. The aim of this research is to survey the frequency of Y. enterocolitica in ovine meat, compare their ratio of infection between the season, To carry out this study (125) samples of local ovine meat were collected by random sampling from the middle region of Iraq. The samples were divided into two groups steak and mince, then many microbiological tests (culture, & staining, biochemical Tests Api 20E, Vitik 2 and species-specific PCR amplicon for 16S RNA gene) w

This research paper is about synoptic climate specifically with in the upper air layers
using upper air layers maps analysis which are maps of thickness for the level 1000 – 500
MB, that their high average ranges between 100 – 5600 M above surface. This research paper
focuses on studying special and temporal variations of the atmosphere thickness above Iraqaccording
to this study, it is concluded that atmosphere thickness above Iraq increases
towards south with an average of 100 M as compared with north of Iraq. Regarding the
temporal variations, it is concluded that atmosphere thickness during hot months. In July, for
example, the atmosphere thickness becomes thicker than in January with an average of
(250)M