The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of research lies in the ability of fiscal policy to achieve this balance in Traffic overlap both factors internal and external. as researcher believes that fiscal policy entered in basic contradictions including reconciling role stability and development on the one hand and the search for stabilizers dynamic wide spectrum of the public budget and avoid external shocks by raising levels of GDP non-oil and therefore taxation and collection of savings at the expense of maximizing consumption on other hand in the absence of the clear economic approach and the effecting independence of monetary authority which impact negatively on the financial and monetary stability, and economic and economic development plans .so The policy directions of the current financial sacrifice stability and growth and fueling inflationary trends favoring consumption over production and investment, in addition to the negligence of the new resources that provide general budget through a mechanism created from Central oil sources during the positive shock of Foreign supply positive for use the above was not devoid the models of equitable distribvion of what was done the fiscal policy in Iraq, which represents Based economic life and axes orientations of the beauties when embraced nearly half of the Iraqi labor force unemployed and in record time.
The killing of Imam Hussein (AS) and his family and his companions is a big tragedy that has sustained Islam and Muslims has remained generations Islamic considers the death of Hussein (AS) of the major calamities and pays homage to the memory of grief and mourning . The taking Shiite poets their active role in the perpetuation of this painful anniversary taken by the Shiites that way to stimulate and stir up emotions against the killers of Ahl al-Bayt ( peace be upon them ) has not missed poets of Andalusia and Shiites from this Wave Shiite overwhelming Vahioa anniversary and Ozvoha best recruit barely era of eras Andalusian literature but was Hussein certificate ( AS) on the tenth of Muharram day Consolation year held the celebrations
... Show MoreObjective: preparing exercises for the third intensity zone for strength and speed for the legs, and identifying their effect on some physiological and biochemical indicators for (the level of lactic acid concentration, the concentration of sodium bicarbonate, the concentration level of (potassium K+) and (sodium Na+) in the blood, and the number of breathing times (RF) Research methodology: the experimental research method was adopted by designing the experimental and control groups on a sample of Army Sports Club players amounting to (16) players, deliberately selected (100%) from their community using a comprehensive enumeration method, and then divided into two groups of equal number, After determining the tests for physiologica
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A single-crystalline semi-polar gallium nitride (11-22) was grown on m-plane (10-10) sapphire substrate by metal organic chemical vapor deposition. Three-step approach was introduced to investigate the grain size evolution for semi-polar (11-22) GaN. Such approach was achieved due to the optimized gallium to ammonia ratio and temperature variations, which led to high quality (11-22) oriented gallium nitride epilayers. The full width at half maximum values along (-1-123) and (1-100) planes for the overgrowth temperature of 1080°C were found to be as low as 0.37° and 0.49°, respectively. This was an indication of the enhanced coalescence and reduction in root mean square roughness as seen by atomic force microscopy. Surface analysi
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The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .
Abstract
The leases, are regarded as one of the most controversial accounting issues in recent years, since they represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve
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A laboratory experiment was carried out and repeated at field of College of Agricultural Engineering Sciences, University of Baghdad in 2017. First factor was three cultivars of lupine 'Giza-1', 'Giza-2' and 'Hamburg'. Second factor was three seed weights (lower weight, medium weight and higher weight) which was following the cultivars factor. Nested design was used. Results showed supremacy of 'Giza-1' cultivar significantly and gave higher germination ratio, radical length, seedling dry weight, seedling vigour index, field emergence ratio, plant height and number of leaves per plant. The treatment ('Giza-1'×higher seed weight) was supremacy significantly and gave higher germination ratio, radical length, plumule length, and seedling vigo
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