The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

Purpose To test the effect of strategic Supremacy on strategic success A case study in Thi Qar Governorate, methodology/approach – this is a mandatory entry.

a case study was used and applied to the Department managers of Government of the province of Thi Qar, Research limitations/implications – It is clear that the strategic Supremacy variable is not being used effectively to achieve strategic success.

Practical implications – use strategic supremacy positively to Support for strategic success. implementing and monitoring ignorance of them in how to use thi

   Regarding to the computer system security, the intrusion detection systems are fundamental components for discriminating attacks at the early stage. They monitor and analyze network traffics, looking for abnormal behaviors or attack signatures to detect intrusions in early time. However, many challenges arise while developing flexible and efficient network intrusion detection system (NIDS) for unforeseen attacks with high detection rate. In this paper, deep neural network (DNN) approach was proposed for anomaly detection NIDS. Dropout is the regularized technique used with DNN model to reduce the overfitting. The experimental results applied on NSL_KDD dataset. SoftMax output layer has been used with cross entropy loss funct

The present work aims to fabricate n-i-p forward perovskite solar cell (PSC) withئ structure (FTO/ compact TiO₂/ compact TiO₂/ MAPbI₃ Perovskite/ hole transport layer/ Au). P3HT, CuI and Spiro-OMeTAD were used as hole transport layers. A nano film of 25 nm gold layer was deposited once between the electron transport layer and the perovskite layer, then between the hole transport layer and the perovskite layer. The performance of the forward-perovskite solar cell was studied. Also, the role of each electron transport layer and the hole transport layer in the perovskite solar cell was presented. The structural, morphological and electrical properties were studied with X-ray diffractometer, field emission s

The life insurance companies need a sound system to use it in selecting Insurable risks so they can avoid or reduce possible losses that may be insured to a minimum levels , But the application within IRAQI INSURANCE  COMPANY reflects that it still depends on a traditional ways in the procedures used to select that risks .

                 This  research represents an attempt to put acceptable suggestions about developing a system for selecting insurable risks which used now by iraqi insurance company by recognizing the risks of life insurance , determining kinds of risks which can difined as normal and upnormal risks , rectification of the

The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,

The coordination ability of the azo-Schiff base 2-[1,5-Dimethyl-3-[2-(5-methyl-1H-indol-3-yl)-ethyl imino]-2-phenyl-2,3-dihydro-1H-pyrazol-4-ylazo]-5- hydroxy-benzoic acid has been proven in complexation reactions with Co(II), Ni(II), Cu(II), Pd(II) and Pt(II) ions. The free ligand (LH) and its complexes were characterized using elemental analysis, determination of metal concentration, magnetic susceptibility, molar conductivity, FTIR, Uv-Vis, (1H, 13C) NMR spectra, mass spectra and thermal analysis (TGA). The results confirmed the coordination of the ligand through the nitrogen of the azomethine, Azo group (Azo) and the carboxylate ion with the metal ions. The activation thermodynamic parameters, such as ΔE*, ΔH*, ΔS*, ΔG*and K are cal

This study is attempt to improve thermal isolation through measuring thermal conductivity composite of on polyester resin with fillers of (TiO2, ZnO, Acrylonitril, wood flour Coconut (Wf). The grain size of the fillers is 200 µm. The number of samples is (16) in addition to the virgin sample; these samples are prepared by cast molding method for polyester with filler volume fractions (5%, 10%, 15% and 20%). Shore hardness tests were used to measure the hardness and Lee disk method for thermal conductivity. The experimental results showed that the (20% ZnO) sample has the maximum value of thermal conductivity where (20% w.f) has minimum thermal conductivity .on the other hand (15% ZnO) sample give the maximum value of hardness where (20% w

   Let M is a Г-ring. In this paper the concept of orthogonal symmetric higher bi-derivations on semiprime Г-ring is presented and studied and the relations of two symmetric higher bi-derivations on Г-ring are introduced.

The research aims to identify the degree of the availability of knowledge, skill and ability as components of human capital, in addition to stand at the level of strategic agility upon tourism and travel agencies company of Jordan, the impact of human capital on strategic agility has been tested through distribution of a questionnaire on a Randomly Sample from Workers in Jordan tourist Companies of (349),a number of statistics techinces have been used simple liner Regrision and Multiplayer regession, it has shown that the degree of knowledge, ability and skill availability was high, and the same applies on strategic agility components, and shown out that there is a statistically significant impact between human capital and strate