Government spending is the tool that the state uses to achieve its various goals. The research aims to identify the most important determinants of government spending in Iraq and to indicate the type and nature of the relationship between government spending and its determinants, which will contribute to understanding the movement of government spending. The results of the co-integration test using the border test methodology showed that the variables of population growth and oil prices have a long-term effect on government spending while inflation is not significant in the long run, and that 47% of the equilibrium imbalance (short-term imbalance) in government spending in the previous period (t-) can be corrected in the current period (t)

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

In this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser

The inhibitive action of polyvinyl alcohol –sodium nitrite (PVASN) composite on the corrosion of mild steel in simulated cooling water (SCW) has been investigated by weight loss and potentiodynamic polarization. The effect of composite concentration (PVA/SN) , pH, and exposure time on corrosion rate of mild steel were verified using 2 levels factorial design and surface response analysis through weight loss approach, while the electrochemical measurements were used to study the behavior of mild steel in (SCW) with pH between 6 and 8 and in absence and presence of (PVA) in solution containing different concentration of NaNO2. It was verified that all three main variables studied were statistically significant while their interaction is

The Frequency-hopping Spread Spectrum (FHSS) systems and techniques are using in military and civilianradar recently and in the communication system for securing the information on wireless communications link channels, for example in the Wi-Fi 8.02.X IEEE using multiple number bandwidth and frequencies in the wireless channel in order to hopping on them for increasing the security level during the broadcast, but nowadays FHSS problem, which is, any Smart Software Defined Radio (S-SDR) can easily detect a wireless signal at the transmitter and the receiver for the hopping sequence in both of these, then duplicate this sequence in order to hack the signal on both transmitter and receiver messages using the order of the se

From 211 urine samples, Gram negative bacteria were isolated from only 61 urine samples with isolation percentage 28.9%. Escherichia coli were isolated percentage 70.49% while Klebsiella pneumoniae and Psendomonas aeruginosa were 8.19% and 6.55%, respectively.Proteus spp. Were isolated from 9 (14.75%), P. mirablis and P. vulgaris were isolates percentage 11.47% and 3.27%, respectively. Uroepithelial Cell Adhesin (UCA) fimbriae expression by P.mirabilis isolates was detected by the high capacity to adhesion to human uroepithetial cells, the isolate p.mirabilis U7 was adhesion to human uroepithelial cells mean no.30.2 bacteria/cell when grown on luria broth at 37C for 24h, but then grown it’s on luria agar at 37C for 24h the adhesion

BN Rashid, AJES, 2014

The research aims to verify the presence of correlation between the financial cycle and the economic cycle in the Iraqi economy. During the research period, the Iraqi economy witnessed a crisis cycle due to the permanent deviations in the state budget and the occurrence of sustainable deficits during the period of the economic blockade with the coincidence of an inflationary economic cycle due to the cheap money policy and the occurrence of Negative supply shocks due to the blockade and the madly high general level of prices, in addition to the weak financial planning of the state budget during the post-economic blockade and the entry of the economy into a stagnant economic cycle due to security and political instability, low levels of priv