Abstract

All the economic  units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n

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

In this research for each positive integer integer and is accompanied by connecting that number with the number of Bashz Attabq result any two functions midwives to derive a positive integer so that there is a point

The aim of this paper is to introduce and study the notion type of fibrewise topological spaces, namely fibrewise fuzzy j-topological spaces, Also, we introduce the concepts of fibrewise j-closed fuzzy topological spaces, fibrewise j-open fuzzy topological spaces, fibrewise locally sliceable fuzzy j-topological spaces and fibrewise locally sectionable fuzzy j-topological spaces. Furthermore, we state and prove several Theorems concerning these concepts, where j = {δ, θ, α, p, s, b, β}.

In this paper, we deal with games of fuzzy payoffs problem while there is uncertainty in data. We use the trapezoidal membership function to transform the data into fuzzy numbers and utilize the three different ranking function algorithms. Then we compare between these three ranking algorithms by using trapezoidal fuzzy numbers for the decision maker to get the best gains

Studied the environment and fish life Qattan in the Euphrates River in central Iraq for the period from September 2002 until 2003 recorded the lowest temperature of the water during the month of January during the month of August ranged salinity ranges between 068

An efficient networks’ energy consumption and Quality of Services (QoS) are considered the most important issues, to evaluate the route quality of the designed routing protocol in Wireless Sensor Networks (WSNs). This study is presented an evaluation performance technique to evaluate two routing protocols: Secure for Mobile Sink Node location using Dynamic Routing Protocol (SMSNDRP) and routing protocol that used K-means algorithm to form Data Gathered Path (KM-DGP), on small and large network with Group of Mobile Sinks (GMSs). The propose technique is based on QoS and sensor nodes’ energy consumption parameters to assess route quality and networks’ energy usage. The evaluation technique is conducted on two routing protocols i