This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan

Fuzzy logic is used to solve the load flow and contingency analysis problems, so decreasing computing time and its the best selection instead of the traditional methods. The proposed  method is very accurate with outstanding computation time, which made the fuzzy load flow (FLF) suitable for real time application for small- as well as large-scale power systems. In addition that, the FLF efficiently able to solve load flow problem of ill-conditioned power systems and contingency analysis. The FLF method using Gaussian membership function requires less number of iterations and less computing time than that required in the FLF method using triangular membership function. Using sparsity technique for the input Ybus sparse matrix data gi

The objective of this in vivo study is to investigate the effects of 337.1 nm pulsed N2 laser on cellular immune response represented by lymphocyte transformation capacity and phagocytosis activity in laboratory animals. The samples include 60 adult male BALB/c mice, were divided into control group and experimental groups. The experimental groups were divided into two main groups according to the time period after N2 laser irradiation. Each group was divided into 9 subgroups which exposed to N2 laser radiation at different values of pulse repetition rates and exposure times. The results of immunological tests demonstrated that the exposure to 180 J/cm2 of N2 laser radiation induce adverse effect to cellular immune response. The results o

Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

1. The need to ensure that the slippers are clean, visible and inwa

The research aimed at designing teaching program using jigsaw in learning spiking in volleyball as well as identifying the effect of these exercises on learning spring in volleyball. The researchers used the experimental method on (25) students as experimental group and (27) students as controlling group and (15) students as pilot study group. The researchers conducted spiking tests then the data was collected and treated using proper statistical operations to conclude that the strategy have a positive effect in experimental group. Finally, the researchers recommended using the strategy in making similar studies on other subjects and skills.

Objectives: To evaluate the effect of non-pharmacological pain relief methods on duration of labor stage.
Methodology: A quasi-experimental study design was conducted during the period of (4th July 2018 through 24th October 2018) on non-probability of (60) women (30) of them were a control group and (30) were the study group whom admitted to Al-Elwyia Maternity Teaching Hospital suffering from labor pain. A questionnaire was used as a tool of data collection Descriptive& Inferential statistical analyses were used to analyze the data.
Result: The highest percentages of study and control groups were in age group (< 20) years old, primary schools graduates, housewife, from "urban area", within low category of socioeconomic scal

To assess the effects of dietary oil sources on productive and reproductive traits, sunflower oil, flax oil, corn oil, or fish oil were induced in quail diets. One hundred and sixty-eight 7-week-old Japanese quail were randomly assigned to 4 groups (12 males and 30 females each) with 3 replicates per group containing 4 males and 10 females each and fed for 13 weeks (including one week as an adaptation period) on a commercial diet supplemented with 3% of sunflower oil (T1), flax oil (T2), corn oil (T3), or fish oil (T4). The birds received water and were fed ad libitum during the study. The results of the experiment revealed that dietary supplementation with different sources of oil had no significant effect on male body weight, female body

Influence of combined square nozzle with helical tape inserted in a constant heat flux tube on heat transfer enhancement for turbulent airflow for Reynolds number ranging from 7000 to 14500 were investigated experimentally. Three different pitch ratios for square nozzle (PR = 5.8, 7.7 and 11.6) according to three different numbers of square nozzle (N = 3, 4 and 5) and constant pitch ratios for helical tape were used. The results observed that the Nusselt number and friction factor for combination with winglets were found to be up to 33.8 % and 21.4 %, respectively higher than nozzle alone for pitch ratio PR=5.8. The maximum value of thermal performance for using combination with winglets was about 1.351 for pitch ratio= 5.8. Nusselt numb

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig