The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

The importance of this study of the growing importance of perception of touch and its association with the job performance of industrial product since the perception stereotactic means he means practiced by the individual through job performance and has assets of knowledge in the mind of the user and require him to mind the capabilities and knowledge cognitive following their individual focus Zhennea.oanfalh following their enthusiasm when using Sense of touch. The study in the first chapter of the research problem to reveal the role played by the process of cognition and its relationship with the touch function of the industrial product and the associated defect in performance and harder to use. The study also pointed to the research ob

Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

The research discusses the obstacles that faced the Iraqi strategic performance in achieving sustainable development after the election of the first Iraqi government in 2005 and the most important strategies to overcome these obstacles.

 The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

The enhancement of heat exchanger performance was investigated using dimpled tubes tested at different Reynolds numbers, in the present work four types of dimpled tubes with a specified configuration manufactured, tested and then compared performance with the smooth tube and other passive techniques performance. Two dimpled arrangements along the tube were investigated, these are inline and staggered at constant pitch ratio X/d=4, the test results showed that Nusselts number (heat transfer) of the staggered array is higher than the inline array by 13%.  The effect of different depths of the dimple (14.5 mm and 18.5 mm) has been also investigated; a tube with large dimple diameter enhanced the Nusselts number by about 25% for the ran

The research aims to investigate the relationship and impact of e-governance as an independent variable in achieving creative performance as a dependent variable. These variables have been studied in the Directorate of Passports Affairs, and seek to come up with a set of recommendations that help in promoting e-governance in the researched organization, and the researcher adopted the descriptive-analytical approach, included The sample (122) of the total (194) individuals distributed in several administrative levels (officers, associates, and administrative staff). By adopting the questionnaire, which included (49) paragraphs as the main tool for the collection of data and information, as well as personal interviews and field obs

This study was done to investigate the impact of different nanoparticles on diesel fuel characteristics, Iraqi diesel fuel was supplied from al-Dura refinery and was treated to enhance performance by improving its characteristics. Two types of nanoparticles were mixed with Iraqi diesel fuel at various weight fractions of 30, 60, 90, and 120 ppm. The diesel engine was tested and run at a constant speed of 1600 rpm to examine and evaluate the engine's performance and determine emissions. In general, ZnO additives' performance analysis showed they are more efficient for diesel fuel engines than CeO. The performance of engine diesel fuel tests showed that the weight fraction of nanoparticles at 90 and 120 ppm give a similar

The behavior of externally prestressed composite beams under short term loading has been studied. A computer program developed originally by Oukaili to evaluate curvature is modified to evaluate the deflection of prestressed composite beam under flexural load. The analysis model based on the deformation compatibility of entire structure that allows to determine the full history of strain and stress distribution along cross section depth, deflection and stress increment in the external tendons .
The evaluation of curvatures for the composite beam involves iterations for computing the strains vectors at each node at any loading stage. The stress increment determined using equations depended on the member deflection at points of connecti