The deficit of the federal budget and the structural imbalances suffered by the Iraqi economy has affected the direction of research towards suggesting steps and mechanisms can be relied upon in the near term to form a broader base of non-oil revenues aimed at achieving a balanced budget, and to proceed to reform the financial situation, In reducing their financial dictates, whether capital or operational, which lead to significant financial and economic consequences. This also requires that the Iraqi political elite have the real will, strategic vision and full awareness that the implementation of these reforms has potential social and economic effects, with long-term measures to be taken. The aim is not only to reform the finan

The features of the actor's performance in the ritual theater are of great importance and chief in theatrical work since the first emergence of the theater, as the features of the performance were embodied in all Iraqi theatrical performances, but they took personal privacy in some ritual performances because of their differences and similarities between the ritual theatrical performance and the ritual show Al-Khalis, who wanted the researcher to know the similarities and differences in the features of the ritual performance and in the theatrical performance, despite the many transformations that occurred in the theater and affected the features of the performance, but it remained an important and attractive link between the recipient, t

Abstract:
Humanitarian intervention has taken different forms included within the
peaceful and military means to stop the human suffering, whether caused by
natural disaster or humanitarian disasters.
Intervention can not be acquitted because it carries with it political cover,
but sometimes it may be legitimate cover for the occupation and the violation
of sovereignty. Therefore, the research worked to capture the legal and
political aspects of international law and the role of international organizations
to intervene and the right to use force.
The research concludes that international law had not been fairly
successful in controlling the behavior of some countries in the use of force,
and that there is

The fatty acid composition in the seed and flower of Ligustrun lucidum and olive oil was studied by Gas Chromatography. Results showed that the main components of seed oil were Palmitic (C16:0) 5,893% ,Palmitolic acid (C16:1)0,398%, Steaeic (C18:0)2,911% ,Oleic (C18:1)74,984%,Linoleic (C18:2) 12,959%,and Linolenic (C18:3) 0,997%. The proportion of unsaturated fatty acid was above 89,338%, so the seed oil of L. lucidum ait belonged to unsaturated oil which possessed promising application. The components of flower oil were Palmitic (C16:0) 65,674% ,Palmitolic acid (C16:1)6,516%, Steaeic (C18:0)2,641% ,Oleic (C18:1)14,707%,Linoleic (C18:2) 3,113%,and Linolenic (C18:3) 2,70%. The proportion of unsaturated fatty acid and saturated fatty acid wa

The financial market plays an important role in influencing the economic sectors, including the private industrial sector, through the provision of capital and transfer from savers to investors for the purpose of establishing or expanding projects. Therefore, the financial market is one of the important tools in stimulating the economy in general and the industrial sector in particular, Through the inclusion of industrial companies in the financial market and the introduction of industrial shares to the public, and then provide the necessary funding to stimulate the private industrial sector, Iraq is one of the oil-dependent countries on the oil sector mainly, which lacks industrial production, which is from Are the sectors that

Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

 T

Pigeons have accompanied humans since ancient time because they are used as a source of food, pets, hobby, and religious symbols. Pigeons have shown high prevalence rate of infection with gastrointestinal helminths and protozoan. This study was conducted to evaluate the prevalence of parasitic infections in the domestic pigeon (Columba livia domestica) from October, 2017 to April, 2018, purchased from bird market of Zakho City, Kurdistan region. The samples were taken from 50 adult pigeons (28 males and 22 females). The birds were transferred to Parasitology Laboratory, Faculty of Science, Zakho University. In the laboratory, each bird was sacrificed and immediately the feather and skin of under wings, chest and the rest of the

The present study involves experimental analysis of the modified Closed Wet Cooling Tower (CWCT) based on first and second law of thermodynamics, to gain a deeper knowledge in this important field of engineering in Iraq. For this purpose, a prototype of CWCT optimized by added packing under a heat exchanger was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the towers thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of air measured at intermediate points of the heat exchanger and packing. Exergy of water and air were calculated by applying the exergy

Iraq enjoys many factors and ingredients that made it “affect and be affected at the same time” by the American-Iranian conflict from the “strategic geographical position” adjacent to Iran as an important point and that Iraq has been part of this conflict since the last period which witnessed the outbreak of the first Gulf War  (1980-1988)  because of border problems and a dispute over Shatt al-Arab, and what followed after that, specifically from 2003 when the United States of America and its allies occupied Iraq’s lands and made a political change by the destruction of its security and military institutions. It increased the importance of Iraq in being a subject of competition between the competing parties in exploiting the

The purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was