Abstract

The term public budget defects became nowadays a chronic, economical phenomenon, almost all the countries weather advanced or development country suffered from it, despite the different visions to economic schools of a thought to accept or reject the deficit in public budget but the prevailed opinion that is needed to rule the role of the state by reducing the public spending which led to continuous deficits in public budget and the consequent upon increase in government borrowing, increase taxes on income and wealth, thus weakening the in contrive for private investment which contributed to the increase of in flationary stagnation, it became a duty to state covered by the lack of financial sources

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

Diazotization reaction between quinolin-2-ol and (2-chloro-1-(4-(N-(5-methylisoxazol-3-yl)sulfamoyl)phenyl)-2l4-diazyn-1-ium was carried out resulting in ligand-HL, this in turn reacted with the next metal ions (Ni²⁺, Pt⁴⁺, Pd²⁺, and Mn²⁺)  forming stable complexes with unique geometries such as (tetrahedral for both Ni²⁺ and Mn²⁺, octahedral for Pt⁴⁺ and square planer for Pd²⁺ ). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, fourier transfer proved the formation of azo group and the coordination with metal ion through it. Pyrolysis (TGA &

Abstract

    Corrosion-fatigue occurs by the combined actions of cyclic loading and corrosive environment. The effect of shot peening on cumulative corrosion-fatigue life of 1100-H12 Al alloy was investigated. Before fatigue testing, specimens were submerged in 3.5%NaCl solution for 71 days. Constant fatigue tests were performed with and without corrosive environment. Cumulative corrosion-fatigue tests were also carried out in order to determine the fatigue life before and after shot peening. The constant fatigue life was significantly reduced due to corrosive environment and the endurance fatigue limit was reduced by 13% compared with dry fatigue. In case of shot peening the cumul

Modeling data acquisition systems (DASs) can support the vehicle industry in the development and design of sophisticated driver assistance systems. Modeling DASs on the basis of multiple criteria is considered as a multicriteria decision-making (MCDM) problem. Although literature reviews have provided models for DASs, the issue of imprecise, unclear, and ambiguous information remains unresolved. Compared with existing MCDM methods, the robustness of the fuzzy decision by opinion score method II (FDOSM II) and fuzzy weighted with zero inconsistency II (FWZIC II) is demonstrated for modeling the DASs. However, these methods are implemented in an intuitionistic fuzzy set environment that restricts the ability of experts to provide mem

Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

Many approaches of different complexity already exist to edge detection in
color images. Nevertheless, the question remains of how different are the results
when employing computational costly techniques instead of simple ones. This
paper presents a comparative study on two approaches to color edge detection to
reduce noise in image. The approaches are based on the Sobel operator and the
Laplace operator. Furthermore, an efficient algorithm for implementing the two
operators is presented. The operators have been applied to real images. The results
are presented in this paper. It is shown that the quality of the results increases by
using second derivative operator (Laplace operator). And noise reduced in a good

This study was conducted to examine the discharge capacity of the reach of the Tigris River between Kut and Amarah Barrages of 250km in length. The examination includes simulation the current capacity of the reach by using HEC-RAS model. 247cross sections surveyed in 2012 were used in the simulation. The model was calibrated using observed discharges of 533, 800, 1025 and 3000m³/s discharged at Kut Barrage during 2013, 1995, 1995 and 1988, respectively, and its related water level at three gauge stations located along the reach. The result of calibration process indicated that the lowest Root Mean Square Error of 0.095 can be obtained when using Manning’s n coefficient of 0.026, 0.03 for th

Gaining the relationship between the central government and local governments is great importance especially after the expanded functions of the central government and became unable to carry out their works without all that delegate or transfer parts of its powers to lower levels.

The aims of the research is  to determine the relationship of the central government with the local government in accordance with the principle of administrative decentralization with the presentation of the competent authorities, the control of local governments, according to the Provincial Council Act No. 21 of 2008 amended.

The research has a problem that has been the relationship of the central