Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

This research was carried out to determine the impact of heat shock, electric shock and seeds in soaking nitrous acid mutagen solution on three cultivars of faba beans plant (Zaina, Aguadulce and Local) at the year 2012-2013. Factorial experiment was arranged in randomized complete block design (RCBD) with three replicates were used. The results showed that heat shock lead to early plants of 50% in flowering and an increase in the number of branches/plant and the number of seeds/pod compared to other treatments, whereas the seeds soaked in nitrous acid mutagen solution gave the highest plant height, leaf area index, number of pods/plant, seed weight, seed yield kg/ha, and did not differ significantly with treatment of electric shock in the

An experimental and numerical investigation of the effect of using two types of nanofluids with suspending of (Al₂O₃ and CuO) nanoparticles in deionized water with a volume fraction of (0.1% vol.), in addition to use three types of fin plate configurations of (smooth, perforated, and dimple plate) to study the heat transfer enhancement characteristics of commercial fin plate heat sink for cooling computer processing unit. All experimental tests under simulated conditions by using heat flux heater element with input power range of (5, 16, 35, 70, and 100 W). The experimental parameters calculated are such as water and nanofluid as coolant with Reynolds number of (7000, 8000, 9400 and 11300); the air

The aim of this research is to investigation the optimization of the machining parameters (spindle speed, feed rate, depth of cut, diameter of cutter and number of flutes of cutter) of surface roughness for free-form surface of composite material (Aluminum 6061 reinforced boron carbide) by using HSS uncoated flat end mill cutters which are rare use of the free-form surface. Side milling (profile) is the method used in this study by CNC vertical milling machine. The purpose of using ANFIS to obtain the better prediction of surface roughness values and decreased of the error prediction value and get optimum machining parameters by using Taguchi method for the best surface roughness at spindle speed 4500 r.p.m, 920mm/rev feed rate, 0.6mm de

The Strategy of employees' empowerment, organizational performance and total quality management represent three informative which were and still the hub of many studies and researches including the current study. The higher education is considered one of the most important services sectors and the main development as well as the civil progress in the society. It is the main source that provides the organizations with the human resources having scientific or practical professions. So Higher Education has been chosen especially Baghdad University as a sample of the study. The study problem is concentrated to find answers of the following   questions: What the level of the powers mandate in the organization concerning the

In the present work, heterojunction diode detectors will be prepared using germanium wafers as a substrate material and 200 nm tin sulfide thickness will be evaporated by using thermal evaporation method as thin film on the substrate. Nd:YAG laser (λ=532 nm) with different energy densities (5.66 J/cm2 and 11.32 J/cm2) is used to diffuse the SnS inside the surface of the germanium samples with 10 laser shots in different environments (vacuum and distilled water). I-V characteristics in the dark illumination, C-V characteristics, transmission measurements, spectral responsivity and quantum efficiency were investigated at 300K. The C-V measurements have shown that the heterojunction were of abrupt type and the maximum value of build-in pot

 The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud

   In this paper, we investigate the basic characteristics of "magnetron sputtering plasma" using the target V₂O₅. The "magnetron sputtering plasma" is produced using "radio frequency (RF)" power supply and Argon gas. The intensity of the light emission from atoms and radicals in the plasma measured by using "optical emission spectrophotometer", and the appeared peaks in all patterns match the standard lines from NIST database and employed are to estimate the plasma parameters, of computes electron temperature and the electrons density. The characteristics of V₂O₅ sputtering plasma at multiple discharge provisos are studied at the "radio frequency" (RF) power ranging from 75 - 150 Wat