The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the public budget of 2004 public, expenditure has been increased and the deficit has become a chronic deficit on successive budgets without any achieving tangible results in terms of economic growth. Rather, the government is addressing the external debt deficit, which is putting a heavy burden on servicing the debt on the present generation and the next generation. To avoid long recession and prompt economic cycle, the government should move towards a zero budget in order to prepare a budget for programs and performance through the implementation of the five-year development plan for the years 2018-2022 and implementation of the government's program to reduce capital expenditure and seek to increase the investment budget to equalize the capital budget for the implemention of sustainability development and social justice in its three pillars namely economic development, social development and environmental protection and keep Iraq away from vicious circle of resolving the debt by the debt. (New oxford American Dictionary 2005).
Recent advances in wireless communication systems have made use of OFDM technique to achieve high data rate transmission. The sensitivity to frequency offset between the carrier frequencies of the transmitter and the receiver is one of the major problems in OFDM systems. This frequency offset introduces inter-carrier interference in the OFDM symbol and then the BER performance reduced. In this paper a Multi-Orthogonal-Band MOB-OFDM system based on the Discrete Hartley Transform (DHT) is proposed to improve the BER performance. The OFDM spectrum is divided into equal sub-bands and the data is divided between these bands to form a local OFDM symbol in each sub-band using DHT. The global OFDM symbol is formed from all sub-bands together using
... Show MoreCompetitive swimming is a highly researched area and technological developments have aided advances in the understanding of the biomechanical principles that underpin these elements and govern propulsion. Moreover, those working in the sports field especially in swimming are interested in studying, analyzing, evaluating and developing motor skills by diagnosing the strengths and weaknesses of the skill, and accordingly, coaches and specialists correct these errors. The researchers chose this (Butterfly swimming) and the (arm length) is an important variable because the success of the stroke is greatly dependent on the propulsion generated from the arm pull, and swimmers with a longer arm span have a mechanical advantage with the resulting f
... Show MoreIn this study, an efficient compression system is introduced, it is based on using wavelet transform and two types of 3Dimension (3D) surface representations (i.e., Cubic Bezier Interpolation (CBI)) and 1 st order polynomial approximation. Each one is applied on different scales of the image; CBI is applied on the wide area of the image in order to prune the image components that show large scale variation, while the 1 st order polynomial is applied on the small area of residue component (i.e., after subtracting the cubic Bezier from the image) in order to prune the local smoothing components and getting better compression gain. Then, the produced cubic Bezier surface is subtracted from the image signal to get the residue component. Then, t
... Show MoreSome new complexes of 4-(5-(1,5-dimethyl-3-oxo-2-phenyl pyrazolidin-4- ylimino)-3,3-dimethyl cyclohexylideneamino) -1,5- dimethyl-2- phenyl -1H- pyrazol -3(2H) –one (L) with Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Pd(II), Re(V) and Pt(IV) were prepared. The ligand and its metal complexes were characterized by phisco- chemical spectroscopic techniques. The spectral data were suggested that the (L) as a neutral tetradentate ligand is coordinated with the metal ions through two nitrogen and two oxygen atoms. These studies revealed Octahedral geometries for all metal complexes, except square planar for Pd(II) complex. Moreover, the thermodynamic activation parameters, such as ?E*, ?H, ?S, ?G and K are calculated from the TGA curves using Coa
... Show MoreEffect of nano and micro SiO2 particles with different weight percent (2,4,6,8 and 10) %wt on the Interlaminar fracture toughness (GIc) of 16-plies of woven roving glass fiber /epoxy composites prepared by hand lay – up technique were investigated. The specimens were tested using DCB test (mode I).
Area method was used to compute the interlaminar fracture toughness. The results show that, GIc would increase with the increasing in the filler content, the main failure in microcomposites and nanocomposites was delamination in the layers, the delamination reduced with increasing in the filler content.
Over the past few decades, the global usage and applications of different kinds of complementary and alternative medicine are greatly exaggerated among the general population, this requires improving the knowledge of all health care provider including pharmacists toward proper and safe use of different complementary and alternative medicine modalities. The current study aims to assess the Iraqi pharmacists' knowledge, use, and recommendation toward complementary and alternative medicine A cross-sectional pilot survey was done on a convenient sample of Iraqi pharmacists. Data were collected using a pretested
Proteinases (E.C.3.4.21) family are widely distributed in the nature; it was present in animals tissues , plants and microbial cell . Protease was purified from Zahdi seed (Phoenix dactylifera L.) by several steps included ammonium sulphite ppt (75%) saturation and dialyzed against the 80mM sodium phosphate buffer at pH 7.5 . The enzyme specific activity was 407.62 unit/mg protein. The obtained extract was purified by DEAE-Cellulose column followed by gel filtration through Sephacyl S-200 column .The enzyme specific activity ,yield and purification fold were 1873.49 unit/mg protein, 22.99 and 58.42% respectively. The results of protease characterization showed that the molecular weight was 25118 daltons as determined by gel f
... Show MoreEight new complexes with the general formula [M(L)2(H2O)2] were prepared resulting from the reaction of the new Schiff base ligand [(E)-5- ((2-hydroxybenzylidene)amino)-2-phenyl-2,4-dihydro-3H-pyrazol-3- one(L)] with metal ions [manganese, cadmium, zinc, copper, nickel, cobalt, Mercury Bivalent and tetravalent platinum. This ligand was derived from the reaction of the amine (5-amino-2-phenyl-2,4-dihydro3H-pyrazol-3-one) with Salicylaldehyde, which is linked to the metal ions via two atoms. The nitrogen is the isomethene group, and the oxygen is the hydroxide group of the pyrazoline ring. The prepared compounds were characterized using infrared spectroscopy, nuclear magnetic resonance spectroscopy, and ultraviolet spectroscopy, and from the
... Show Moreهدفت الدراسة الى التعرف على مستوى استخدام إدارة المعرفة و تكنولوجيا المعلومات لدى القيادات الإدارية تُعدّ لعبة الإسكواش من الألعاب الفردية، وواحدة من ألعاب المضرب، والتي تمتاز بالسرعة والحركة الدائمة في داخل القاعة، ولعل أهم ما يميز هذه اللعبة المتعة التي يشعر بها اللاعبون الممارسون لها، لأنها تجبر ممارسيها على الحركة المستمرة عن طريق تبادل لعب الكرة، وتتميز بالتحدي المباشر، وتتطلب اليقظة والحرص وال
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