Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

Flow of water under concrete dams generates uplift pressure under the dam, which may cause the dam to function improperly, in addition to the exit gradient that may cause piping if exceeded a safe value. Cutoff walls usually used to minimize the effect of flow under dams. It is required to
1)minimize the flow quantity to conserve water in the reservoir, it is also required to
2)minimize the uplift pressure under the dam to maintain stability of the dam, and it is required to

3) minimize the exit gradient to prevent quick condition to occur at the toe of the dam where piping may occur and may cause erosion of the soil. Varying the angle of cutoff walls affects its influence on the factors aforementioned that are required to

Buckling analysis of composite laminates for critical thermal (uniform and linear) and mechanical loads is reported here. The objective of this work is to carry out theoretical investigation of buckling analysis of composite plates under thermomechanical loads, and experimental investigation under mechanical loads. The analytical investigation involved certain mathematical preliminaries, a study of equations of orthotropic elasticity for classical laminated plate theory (CLPT), higher order shear deformation plate theory (HSDT) , and numerical analysis (Finite element method), then the equation of motion are derived and solved using Navier method and Levy method for symmetric and anti-symmetric cross-ply and angle-ply laminated plates t

Piracy on phonograms is now, rightly, the crime of the electronic age. Despite the protection sought by States to provide for such registrations, whether at the level of national legislation or international agreements and conventions, but piracy has been and continues to pose a significant threat to the rights of the producers of those recordings, especially as it is a profitable way for hackers to get a lot of money in a way Illegal, which is contrary to the rules of legitimate competition. Hence, this research highlights the legal protection of producers of phonograms in light of the Iraqi Copyright Protection Act No. (3) of 1971, as amended.

The present study focused mainly on the vibration analysis of composite laminated plates subjected to
thermal and mechanical loads or without any load (free vibration). Natural frequency and dynamic
response are analyzed by analytical, numerical and experimental analysis (by using impact hammer) for
different cases. The experimental investigation is to manufacture the laminates and to find mechanical
and thermal properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus,
longitudinal and transverse thermal expansion and thermal conductivity. The vibration test carried to
find the three natural frequencies of plate. The design parameters of the laminates such as aspect ratio,
thickness

In this work, the behavior of reinforced concrete columns under biaxial bending is studied. This work aims at studying the strengthening of columns by using carbon fiber reinforced polymer (CFRP). The experimental work includes investigation of eight reinforced concrete columns (150*150*500mm) tested under several load conditions. Variables considered in the test program include; effect of eccentricity and effect of longitudinal reinforcement (Ø12mm or Ø6mm). Test results are discussed based on load – lateral deflection behavior, load –longitudinal deflection behavior, ultimate load and failure modes. The CFRP reinforcement permits
a complete change in the failure mode of the columns .The effect of longitudinal reinforcement in

Abstract

               Documentary credits are considered successful means to reduce imports, especially unnecessary imports that lead to the outflow of foreign currency from the country. However, due to the backwardness of the banking methods, the reintroduction of documentary credits after 2003 did not effectively contribute to reducing import rates. This has had a negative impact on the Iraqi economy and made it vulnerable to external markets. Documentary credits are also considered the best way to ensure payment in international trade, providing independent credit support and sufficient security for exporters and importers against commerci