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jeasiq-1133
The Absorptive Capacity of Operational Budget and Monetary Policy Fiscal Cost
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In light of the enquiry raised by the Economist Mary Finn in 1995 concluding that high utilization in absorptive capacity of the economy is of inflationary tendency for industrial countries due to the equality between high rates of utilization of absorptive capacity and resource – shortage conditions leading to price inflation, the same idea was used to prove that budget utilization of operational costs and elevating absorptive capacity at the expense of investment budget leads to inflationary tendency that becomes a burden on financing the step- in policy of the Central bank to control prices through its foreign currency reserves at a time when the economy turned  into an importer of non- tradable goods and being subject to Balassa-Samuelson effect based on intensifying non- traded goods price increase in industrial countries in coordination with its growth acceleration to be exported to Iraq as an inflationary force increasing the level of economic imbalances depleting the foreign currency needs of the Central Bank through the increase in the cost of financial or monetary step –in policy which is considered a disease of high consumption societies living on rental resources receiving as a result,  price shocks from industrial countries due to the transition towards importing non- tradable goods to become tradable goods.        

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Deconstruction the Theatrical Time in the Expressionist Doctrine
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Time affects all elements of the intellectual scene or the theatrical scene. It came along with the theatrical doctrines according to the conditions of those doctrines and their conceptual ideas or the method of their mechanisms in the application. While it is classically or realistically integrated, we see it in the expressionist doctrine inconsistent and its inconsistency makes it responsive for the deconstruction strategy. Hence the researcher entitled his study (deconstruction the theatrical time in the expressionist doctrine) so that deconstruction would be a field for his study.   The study starts with an introduction presenting the research problem, importance and objective. The theoretical framework consisted of three s

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The poetry attributed to The Islamic orthodox caliphs
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The Islamic orthodox caliphs had a great importance in the history of Arabs in
particular, and of Muslims in general.
Some attributed poetry to them. This issue to see whether such an attribution is correct
or not.
This research tried to deal objectively with this poetry .it discussed the topic,
exploring the scholars’ opinions about poetry attributed to the Islamic orthodox
Caliphs, stating their dispute : some of them agreed while others rejected the
attribution.
The research adopted the opinon that had rejected for reasons stated in the
research, of them: the weakness of poetry and its dealing with unimportant things, for
example, the caliph Omar composed verses about a new garment worn by him.
Is it

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Fraud under the fair value Exploratory Study
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The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

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Publication Date
Wed Jan 30 2008
Journal Name
College Of Islamic Sciences
The judiciary in Jerusalem in the Islamic era
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God created man with a social nature, that is, man cannot live alone, but there must be a society associated with him. And when God addressed Adam, the first of His creation, he addressed him with the speech of the Muthanna to him and his wife. “This tree, then you will be among the wrongdoers” (Al-Baqara: 35), and thus was the divine discourse for the first human experience on earth. It accommodates a social relationship, which is (the family), husband and wife. And since a person needs to meet, as Ibn Khaldun said: (The human meeting is necessary, and the wise men express this by saying (the human being is of course civil)) (). And as it is known that with the meeting, relations arise from love and hate, cooperation and struggle, a

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
The parameters effect on the holographic optical elements
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In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Meanings Mentioned in the Quran - objective study
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Praise be to God, who has seen uniting the wonders of manufactures, and pronounced Pthamidh oddity Alambdoat, and swam his creation in different languages, Glory is not equal to one in the earth and the heavens, praise Him, and I bear witness that there is no god but Allah alone with no partner certificate towering branches, and I bear witness that Muhammad is His slave and Messenger sent swage Arab government balance, and clearest statement, and the highest residence and Ohllagha words, and Oovaha Zmama, he pointed the way and advised the creation, and the month of Islam, breaking idols, and showed provisions, uncle Balanaam, God separated blessings and peace upon our Prophet Muhammad and the God of the good and virtuous and his compani

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Using the Non- Homogenous Poisson Processes with Queuing Theory in the Emergency Department in Al-Tifel Teaching Central Hospital (Al-Iskan)
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In this paper, the using of Non-Homogenous Poisson Processes, with one of the scientific and practical means in the Operations Research had been carried out, which is the Queuing Theory, as those operations are affected by time in their conduct by one function which has a cyclic behavior, called the (Sinusoidal Function). (Mt / M / S) The model was chosen, and it is Single Queue Length with multiple service Channels, and using the estimating scales (QLs, HOL, HOLr) was carried out in considering the delay occurring to the customer before his entrance to the service, with the comparison of the best of them in the cases of the overload.

Through the experiments

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Publication Date
Sat Aug 30 2014
Journal Name
Chemistry And Materials Research
Synthetic, Spectroscopic And Antibacterial Studies Of Fe(II),Co(II),Ni(II),Cu(II),Zn(II),Cd(II)and Hg (II),Mixed Ligand Complexes Of Saccharin And Amoxicillin(antibiotics)
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Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).

Publication Date
Thu Jan 23 2014
Journal Name
Chemistry And Materials Research
Synthetic, Spectroscopic And Antibacterial Studies Of Fe(II),Co(II),Ni(II),Cu(II),Zn(II),Cd(II)and Hg (II),Mixed Ligand Complexes Of Saccharin And Amoxicillin(antibiotics)
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Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).