The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm

 In the present work polymer electrolytes were formulated using the solvent casting technique. Under special conditions, the electrolyte content was of fixed ratio of polyvinylpyrolidone (PVP): polyacrylonitrile (PAN) (25:75), ethylene carbonate (EC) and propylene carbonate (PC) (1:1) with 10% of potassium iodide (KI) and iodine I₂ = 10% by weight of KI. The conductivity was increased with the addition of ZnO nanoparticles. It is also increased with the temperature increase within the range (293 to 343 K). The conductivity reaches maximum value of about (0.0296 S.cm^-1) with (0.25 g) ZnO. The results of FTIR for blend electrolytes indicated a significant degree of interaction between the polymer blend (PVP and PAN)

A plastic tubes used as absorber of active flat plate solar collector (FPSC) for heating water were studied numerically and experimentally. The set-up is located in Babylon (republic of Iraq) 43.8⁰ East longitude and 32.3⁰ North latitude with titled of 45⁰ toward the south direction.  The study involved three dimensions mathematical model for flat coil plastic absorber which solved by FLUENT-ANSYS-R.18 program. Experiments were conducted at outdoor conditions for clear days on January and February 2018 with various water volume flow rates namely (500, 750, 1000, 1250, and 1500 Liter per hour LPH) on each month for Reynolds number range of (1 x 10⁴ to 5 x 10⁴) th

One of the main causes for concern is the widespread presence of pharmaceuticals in the environment, which may be harmful to living things. They are often referred to as emerging chemical pollutants in water bodies because they are either still unregulated or undergoing regulation. Pharmaceutical pollution of the environment may have detrimental effects on ecosystem viability, human health, and water quality. In this study, the amount of remaining pharmaceutical compounds in environmental waters was determined using a straightforward review. Pharmaceutical production and consumption have increased due to medical advancements, leading to concerns about their environmental impact and potential harm to living things due to their increa

The research aims to measure the relationship and impact of the operations of the knowledge of management of the six dimensions (diagnosis knowledge, define knowledge objectives, knowledge generation, knowledge storage, distribution of knowledge, application of knowledge) in the fiscal performance of the General Authority for taxes of the four dimensions (financial, customers (taxpayers), Operations Interior, learn and grow), the research aims also to the use of computerized programs for training and career development of the Authority that helps to add knowledge workers in the Authority, and to reach an appropriate arrangement for knowledge management processes in the Authority, as well as analysis of the reality of the Authority to get

The polygamy as a social was known before Islam, has kept Islam on this system after it organized and put his controls and conditions, as justice between wives and the ability to alimony, it was not the purpose of satisfying the instinct of man and enjoyment, but his goal nominal than that, because it addresses problems humanity has goals noble, so the pluralism overlap of the fabric of families belonging to governance and benefits for women and men and society, which leads to increased ties of love between people of the same society and thus increases the cohesion and importance of the topic and its association with financial conditions have emerged as needed so you viewed in the second scientific Conference of the Department social Ser

A random laser is a non-conventional laser whose feedback mechanism is based on dissorder-induced light. However, random lasers occur in gain media with numerous scatterers and produce coherent laser emission without any predesigned cavity. The generation of coherent emission from multiple scattering is quite general and its basic principles are shown here using sulforhodamine B-TiO suspensions system. These suspensions were pumped with 337.1 nm pulses from N2 laser and the spectral and temporal behavior of light emitted from the pumped surface was recorded. When we pump power above a certain threshold a dramatic narrowing of the emission line width and a shortening of the emitted pulses were observed. We have experimentally found that i

The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management