Receipt date:06/23/2020 accepted date:7/15/2020 Publication date:12/31/2021

This work is licensed under a Creative Commons Attribution 4.0 International License

The executive authority differs from one country to another, as it differs from a federal state to another according to the nature of the applied political systems, so this research focused on federal states according to their political systems, then going into the details of the executive authority and its role In the federal states by referring to the four federal experiments

The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

      The Yamama Formation is characterized by a wide geographic extension of southern Iraq. Microfacies analysis of this formation was studied in six wells distributed in six fields: Fayhaa, Sindbad, Siba, Zubair, Ratawi and West Qurna. This research aims to determine paleoenvironments by diagnosing biofacies and lithofacies. Miscellaneous marine fauna of foraminifera and calcareous algae, mainly green algae (dasycladacean.) and skeletal bioclasts from gastropods, pelecypods, bryozoans, sponge spicules, and echinoderms were found. Petrographic studies and well logs interpretations led to the identification of five main Microfacies ( Mudstone, Wackestone, Packestone, Grainestone and Rudstone and twelve submicrofacies (Foraminiferal-

      Long memory analysis is one of the most active areas in econometrics and time series where various methods have been introduced to identify and estimate the long memory parameter in partially integrated time series. One of the most common models used to represent time series that have a long memory is the ARFIMA (Auto Regressive Fractional Integration Moving Average Model) which diffs are a fractional number called the fractional parameter. To analyze and determine the ARFIMA model, the fractal parameter must be estimated. There are many methods for fractional parameter estimation. In this research, the estimation methods were divided into indirect methods, where the Hurst parameter is estimated fir

In this work, the calculation of matter density distributions, elastic charge form factors and size radii for halo 11Be, 19C and 11Li nuclei are calculated. Each nuclide under study are divided into two parts; one for core part and the second for halo part. The core part are studied using harmonic-oscillator radial wave functions, while the halo part are studied using the radial wave functions of Woods-Saxon potential. A very good agreement are obtained with experimental data for matter density distributions and available size radii. Besides, the quadrupole moment for 11Li are generated.

In this paper, a new tunable approach for fusion the satellite images that fall in different electromagnetic wave ranges is presented, which gives us the ability to make one of the images features little superior on the other without reducing the general resultant image fusion quality, this approach is based on the principal component analysis (PCA) fusion method. A comparison made is between the results of the proposed approach and two fusion methods (they are: the PCA fusion method and the projection of eigenvectors on the bands fusion method), and the comparison results show the validity of this new method.

 Abstract

Basra province is known for its logistic location for trading activity and oil industry. By geological point of view, Basra areas are believed to consist mainly of alternation of (clay, silty clay, clayey silt, silt and sand) type of soil. Any development of industry in this area should be affected by the occurrence of the clay soil. That is why the investigation to the soil is more than necessary. In this case, a vast testing program was carried out by the author to evaluate the various formations constituting the of some Basra soils. An attempt to characterize and discuss the nature, minerals, engineering behavior and field properties of soil samples extracted from more than one thousand and one

Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from  asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor

The study aimed to determine of some Optimum conditions for bioremediation and removing of seven mineral elements included hexavalent chromium, nickel, cobalt, cadmium, lead, iron and copper as either alone or in group by living and heat treated cells of baker’s yeast Saccharomyces cerevisiae. The dried baker's yeast from Aldnaamaya China Company was used in this study. Biochemical tests was used to ensure yeast belonging to S. cerevisiae and then used to remove the mentioned mineral elementes under different conditions which included incubation period, pH, and temperature. It was found that the best of these conditions was 60 minutes for duration of incubation, 6 for pH, 25 ᵒC for temperature. During the study the behavior of living

To explore the durability of some local species of wood to fungal deterioration among the
storage period, this research has conducted on three species Eufcalyptus cammaldulensis,
Juglans regia, presence of some genus of fungi; Aspergillus, Penicillium,Botryoderma,
Chaetomium, Phoma, Cladosporium and Pacilomyces in different intensities.
The two fungi Aspergillus and Penicillium appeared more dominants than others, therefore
they were chosen for the pathogenicity test. The results showed that the two species of fungi
preferred Juglans wood firstly were the size of infection was more than 10 times of any of the
other two woods. Eucalyptus showed similar response to that of Morus, but with Aspergillus
it was few bett