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

Today, the role of cloud computing in our day-to-day lives is very prominent. The cloud computing paradigm makes it possible to provide demand-based resources. Cloud computing has changed the way that organizations manage resources due to their robustness, low cost, and pervasive nature. Data security is usually realized using different methods such as encryption. However, the privacy of data is another important challenge that should be considered when transporting, storing, and analyzing data in the public cloud. In this paper, a new method is proposed to track malicious users who use their private key to decrypt data in a system, share it with others and cause system information leakage. Security policies are also considered to be int

Many clinical isolates of proteus spp. (30 isolates of P
mirabilis and 30 isolates of P. vulgaris) from patients with urinary
tract infections (UTIs) were examined for their ability to produce
proteolytic enzymes and their ability to form swarming growth. Most
(90%) of P. mirabilis and 60% of P. vulgaris isolates secreta
proteolytic enzymes. A strong correlation was found between the
ability of a strain to secreted proteases and it's ability to form
swarming growth. Non- swarming isolates invariably appeared to be
non- proteolytic. However, some isolates (12 isolates of P. vagaries)
were non- proteolytic even when they formed swarming growth

  The influence of annealing on quaternary compound Ag0.9Cu0.1InSe2 (ACIS) thin film is considered a striking semiconductor for second-generation solar cells. The film deposited by thermal evaporation with a thickness of about 700 nm at R.T and vacuum annealing at temperatures (373,473) K for 1 hour. It was deposited in a vacuum of 4.5*10-5 Torr on a glass substrate. From XRD and AFM analysis, it is evident that Ag0.9Cu0.1InSe2 films are polycrystalline in nature, having ideal stoichiometric composition. Structural analysis indicated that annealing the films following the deposition resulted in the increasing polycrystalline phase with the preferred orientation along (112) direction. , increasing crystallite size and average grain size

The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

When employing shorter (sub picosecond) laser pulses, in ablation kinetics the features appear which can no longer be described in the context of the conventional thermal model. Meanwhile, the ablation of materials with the aid of ultra-short (sub picosecond) laser pulses is applied for micromechanical processing. Physical mechanisms and theoretical models of laser ablation are discussed. Typical associated phenomena are qualitatively regarded and methods for studying them quantitatively are considered. Calculated results relevant to ablation kinetics for a number of substances are presented and compared with experimental data. Ultra-short laser ablation with two-temperature model was quantitatively investigated. A two-temperature model

This study has been developed axes of the search, including: Search (deliberative) language and idiomatically, and Description Language (b social phenomenon), and the definition of the theory of (acts of speech), and discussed the problem of the conflict between tradition and innovation, as defined objectively have a target aimed at reviving the deliberative thought when Arab scholars , and the balance between the actual done Arab and Western rhetoric, but Meet in intellectual necessity, a sober reading that preserve the Arab language prestige, and its position in the light of the growing tongue Sciences, as long as we have inherited minds unique, and heritage huge able to consolidate the Arab theory lingual in linguistics.

In this research, the program SEEP / W was used to compute the value of seepage through the homogenous and non-homogeneous earth dam with known dimensions. The results show that the relationship between the seepage and water height in upstream of the dam to its length for saturated soil was nonlinear when the dam is homogenous. For the non-homogeneous dam, the relationship was linear and the amount of seepage increase with the height of water in upstream to its length. Also the quantity of seepage was calculated using the method of (Fredlund and Xing, 1994) and (Van Genuchten, 1980) when the soil is saturated – unsaturated, the results referred to that the higher value of seepage when the soil is saturated and the lowe

The present work aimed to study the efficiency of thermal osmosis process for recovery of water from organic wastewater solution and study the factors affecting the performance of the osmosis cell. The driving force in the thermo osmosis cell is provided by a difference in temperature across the membrane sides between the draw and feed solution. In this research used a cellulose triacetate (CTA), as flat sheet membranes for treatment of organic wastewater under orientation membrane of active layer facing feed solution (FS) and draw solution (DS) is placed against the support layer.  The organic materials were phenol, toluene, xylene and BTX (benzene, toluene, and xylene) used as feed solution. The osmotic agent in draw solution was