Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of s

This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

A load flow program is developed using MATLAB and based on the Newton–Raphson method,which shows very fast and efficient rate of convergence as well as computationally the proposed method is very efficient and it requires less computer memory through the use of sparsing method and other methods in programming to accelerate the run speed to be near the real time.
The designed program computes the voltage magnitudes and phase angles at each bus of the network under steady–state operating conditions. It also computes the power flow and power losses for all equipment, including transformers and transmission lines taking into consideration the effects of off–nominal, tap and phase shift transformers, generators, shunt capacitors, sh

The studied succession is deposited during late Berriasian-Aptian interval, which is represented by the Zubair, Ratawi, Yamama formations. The present study includes stratigraphic development and basin analysis for 21 boreholes (Rachi-1, 2; Rifaei-1, Diwan- 1; Ratawi-1, 2; Halfaia-5; West Qurna 12, 15; Nahr Umr-7,8; Zubair-47,49; North Rumaila- 72, 131, 158; Suba-7; Majnoon-2, 3 and Luhais-2, 12) distributed within 13 oil fields in the southern Iraq. The back-stripping process determined the original direction of basin depocenter for the studied succession. The Yamama basin in the study area stretches from southeast to southwest with single depocenters, it was located in the southeast of the study area near wells Mj-2, Mj-3.NR-8 and

The present research aims at recognizing the difficulties and problems which hamper teachers and educators alike when using the internet for educational purposes.It discusses the benefits of the internet as a source of information or publication and as a communicative tool.Arandom sample of (30) teachers working at schools in Baghdad / Second Risafa,was selected.Three of the sample members use the internet for student project plans via internet centers, whereas 16 of them use it for chatting, emailing and research purposes.The rest of the sample have limited knowledge of the internet. The researcher used the interviewing method to gather data from

This research including lineament automated extraction by using PCI Geomatica program, depending on satellite image and lineament analysis by using GIS program. Analysis included density analysis, length density analysis and intersection density analysis. When calculate the slope map for the study area, found the relationship between the slope and lineament density.
The lineament density increases in the regions that have high values for the slope, show that lineament play an important role in the classification process as it isolates the class for the other were observed in Iranian territory, clearly, also show that one of the lineament hit shoulders of Galal Badra dam and the surrounding areas dam. So should take into consideration

The objective of this work is to study the influence of end milling cutting process parameters, tool material and geometry on multi-response outputs for 4032 Al-alloy. This can be done by proposing an approach that combines Taguchi method with grey relational analysis. Three cutting parameters have been selected (spindle speed, feed rate and cut depth) with three levels for each parameter. Three tools with different materials and geometry have been also used to design the experimental tests and runs based on matrix L9. The end milling process with several output characteristics is solved using a grey relational analysis. The results of analysis of variance (ANOVA) showed that the major influencing parameters on multi-objective response w

A new, simple and sensitive method was used forevaluation of propranolol withphosphotungstic acidto prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between propranolol and phosphotungstic acid in an aqueous medium to obtain a yellow precipitate. Optimum parameters was studied to increase the sensitivity for developed method. A linear range for calibration graph was 0.007-13 mmol/L for cell A and 5-15 mmol/L for cell B, and LOD 207.4792 ng/160 µL and 1.2449 µg/160 µL respectively to cell A and cell B with correlation coefficient (r) 0.9988 for cell A, 0.9996 for cell B, RSD% was lower than 1%, (n=8) for the