Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments  ability to repay  the other hand.

      Due to this it inferred that the degree of indebtedness in Iraq  specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments  inability to repay the ma

The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje

In this research Epoxy resin was reinforced by nano alumina (AL2O3) particles in grain size(25-30 nm) with two weight ratios (2,4)% then compared with pure Epoxy. Four mechanical tests were performed on these materials include Hardness, flexural, impact & compression strengths before and after immersion in tap water and chemical solutions (CH3COOH) acid, (KOH) base at (0.5N) ,The diffusivity coefficients of all prepared samples were calculate after immersion in water and chemical solutions mentioned above , the results were showed that the Flexural, Impact & Hardness increase after addition the ceramic particles (AL2O3) while the immersion process results showed illustrated different values from sample to other.

The work was carried out in two stages. The first stage concerned
with study of silicon carbide (SiC) ratio (1.5, 2.5, 3.5, and 4.5 wt%)
effect on the Thermal conductivity of polyvinyl chloride (PVC); and
the second stage concerned with the UV – weatherizing (25, 50, and
75 hr), thermal aging (40, 50, and 60 °C), and rain- weatherizing (1,
2.5, and 4 hr) effect on the samples involved. Thermal conductivity
results proved that there was slight increase in thermal conductivity
by (SiC) loading; it increased from 0.17 W/m.K for PVC to 0.19
W/m.K for 4.5% SiC/PVC; where as it was systematically decreased
by UV- weatherizing, thermal aging, and rain- weatherizing. This
property is in a good agreement with gene

  The purpose of this paper is  to find an arc of degree five in 31 ,29),(2, =qqPG , with stabilizer group of type dihedral group of degree five 5 D and arcs of degree six and ten with stabilizer groups of type alternating group of degree five 5 A ,  then study the effect of  5 D and 5A on the points of projective plane. Also, find a pentastigm which has collinear diagonal points.

The technical of Flame Thermal Spray had been used in producing a cermet
composite based on powders of stabilized zirconium oxide containing amount of
Yatteria oxide (ZrO2- 8Y2O3) reiforced by minerals powders of bonding material
(Ni-Cr- Al- Y) in different rates of additions (25, 35, 50) on stainless steel base type
(304) after preparing it by the way of Grit Blasting.
Before heat treatment, the coated cermet layers were characterized for porosity
and electric resistivity. All samples were heat treated in vacuum furnace at different
temperature and times. The physical tests had been operated after heat treatment
and gave best results especially porosity, which found to be reduced dramatically
and producing hig

This study was conducted to estimate the activity of crude extracts of the horseradish and nettles, turmeric plant and a combination of these combined plants extracts for the treatment of heavy metal pollution like zinc and cobalt that accumulate in fish by adding them to fish provender. This experiment was carried out during the September, October, November months, by using 40 gold fish that distributed in five basins, the heavy metals ratio (zinc and cobalt) were determined in the bodies of fish before the pollution in each basin. It has been added salts of zinc and cobalt to the basins in order to getting the concentration ratio 10 mg/L for each of the metals in the basins water, after 14 days have been re-determining of the concentra

Preparation of superposed thin film (CdTe)1-xSex / ZnS) with concentration of (x= 0.1, 0.3, 0.5) at a temperature of substrate (Ts= 80 0C) by using Thermal Vacuum Evaporation System. The measurement of X-ray diffraction shows that the compounds CdTe, ZnS, (CdTe)1-xSex and (CdTe)1-xSex / ZnS have a polycrystalline structure, the C-V characteristic shows that the capacitance degrease by increasing the concentration (x) in reverse bias, while the I-V characteristic shows the current dark (Id) increase in forward and reverse bias by increasing (x) and the photocurrent (Iph) increase in reverse bias by increasing the concentration (x), the values of photocurrent are greater than from the values of the dark current for all concentrations