Developed and underdevelopment countries, on equal terms, face the problem of budget deficiency. Budget deficiency means that the public expenditure surpasses the public revenues. This, on the international level, is one of the most serious economic problems with many direct effects on the national economy, and depends, basically, on its finance chosen method. Looking for a solution to this problem, for this reason and many other ones, has been highlighted in spite of the many attempts to reduce the role of the governmental expenditure. Budget deficiency can not be attributed to a single unique cause since it is complex phenomenons the causes of which are related to many factors contribute to its occurrence, some of which refer to the public expenditure, others to the public revenue. This deficiency in the under developing countries, in general, including Iraq is related, apparently, to oil produced quantity, its world prices, in addition to its relation to public expenditure and its structure. Treating this phenomenon, of course, follows its causes. Therefore, this paper focuses on the axes of public expenditure and revenues, and highlighted many prospects and polices adopted by this paper.
The contractual imbalance is perceived today by the majority of the doctrine as being one of the pitfalls to the execution of the contracts. As a result, most legislations grant judges the power to intervene to restore it. Granting the judge the power to complete the contract raises the question of the extent to which the judge can obtain such power. Is it an absolute authority that is not limited? If so, is it a broad discretion in which the judge operates in his conscience, or is it a power of limited scope by specific legal texts and conventions? This is what we will try to answer in this research.
This study examines the transformation of political slogans, clichés, and stereotypes in Russia and Iraq during periods of political regime change in the late 20th and early 21st centuries. The main objective of the work is to identify and comparatively analyze the linguistic and cultural changes that accompanied political transformations in both countries. The research is based on theoretical concepts of political myth, framing, and critical discourse analysis. The research methodology includes content analysis of political texts, comparative analysis of linguistic transformations, and analysis of statistical data on cultural consumption. The main hypothesis is that, despite the presence of common trends in linguistic and cultural
... Show MoreIn this paper ,the problem of point estimation for the two parameters of logistic distribution has been investigated using simulation technique. The rank sampling set estimator method which is one of the Non_Baysian procedure and Lindley approximation estimator method which is one of the Baysian method were used to estimate the parameters of logistic distribution. Comparing between these two mentioned methods by employing mean square error measure and mean absolute percentage error measure .At last simulation technique used to generate many number of samples sizes to compare between these methods.
Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an
... Show MoreThe research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.
Regression testing is a crucial phase in the software development lifecycle that makes sure that new changes/updates in the software system don’t introduce defects or don’t affect adversely the existing functionalities. However, as the software systems grow in complexity, the number of test cases in regression suite can become large which results into more testing time and resource consumption. In addition, the presence of redundant and faulty test cases may affect the efficiency of the regression testing process. Therefore, this paper presents a new Hybrid Framework to Exclude Similar & Faulty Test Cases in Regression Testing (ETCPM) that utilizes automated code analysis techniques and historical test execution data to
... Show MoreVision loss happens due to diabetic retinopathy (DR) in severe stages. Thus, an automatic detection method applied to diagnose DR in an earlier phase may help medical doctors to make better decisions. DR is considered one of the main risks, leading to blindness. Computer-Aided Diagnosis systems play an essential role in detecting features in fundus images. Fundus images may include blood vessels, exudates, micro-aneurysm, hemorrhages, and neovascularization. In this paper, our model combines automatic detection for the diabetic retinopathy classification with localization methods depending on weakly-supervised learning. The model has four stages; in stage one, various preprocessing techniques are app
The research aims to develop the general performance and improve the level of activity of private insurance companies in line with the current progress of the country. Besides, Evaluating financial performance to diagnose weaknesses and strengths in sample research companies and then developing appropriate solutions. The deviation in the financial performance of the research sample was revealed by measuring the various accounts of the company. The research sample included five companies in the private insurance sector listed in the Iraqi Stock Exchange Market, which represent the private insurance sector. The research concluded that the added economic value is a broad concept that goes beyond the traditional performance evaluation process a
... Show MoreThe city is a built-up urban space and multifunctional structures that ensure safety, health and the best shelter for humans. All its built structures had various urban roofs influenced by different climate circumstances. That creates peculiarities and changes within the urban local climate and an increase in the impact of urban heat islands (UHI) with wastage of energy. The research question is less information dealing with the renovation of existing urban roofs using color as a strategy to mitigate the impact of UHI. In order to achieve local urban sustainability; the research focused on solutions using different materials and treatments to reduce urban surface heating emissions. The results showed that the new and old technologies, produ
... Show MoreThe Present research aimed at identifying:
1- The level of environmental stress among preparatory students
2- The level of self-rebellion among preparatory students
3- The correlation between the two variables of research (environmental stress and self-rebellion) and the extent to which the independent variable contributes to the variable of the middle school students.
The current research has determined the students of the fifth stage of the preparatory stage and all the branches in the departments of education in Baghdad province the morning study for the academic
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