تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة موحدة وهو القانون رقم (107) لسنة (1985)، إلا أن الذي كان يجري هو تجميع لموازنات غير متجانسة، وقد جرت محاولات عديدة في السابق لتوحيد الموازنات بموازنة واحدة إلا أنها واجهت ردود أفعال معارضه لذلك. إلا أن الذي حصل قبل صدور قانون الإدارة المالية والدين العام رقم (94) لسنة (2004)، هو دمج الموازنة الاستثمارية ضمن فصول الموازنة الجارية وإعداد موازنة موحدة وأستمر هذا الأسلوب حتى عام (2007)، إذ تم إعداد الموازنة الفدرالية في ضوء أحكام القانون رقم (94) لسنة (2004) بعد أن جرى تطبيق القانون بشكل تدريجي وذلك بالاستعانة بالمؤسسات والشركات الدولية من قبل وزارة المالية، حيث أن المؤشرات التي تضمنتها موازنة عام 2008 تدعو إلى التفاؤل وذلك من خلال زيادة التخصصات الاستثمارية وتقليل العجز منها.
Abstract
The current study presents numerical investigation of the fluid (air) flow characteristics and convection heat transfer around different corrugated surfaces geometry in the low Reynolds number region (Re<1000). The geometries are included wavy, triangle, and rectangular. The effect of different geometry parameters such as aspect ratio and number of cycles per unit length on flow field characteristics and heat transfer was estimated and compared with each other. The computerized fluid dynamics package (ANSYS 14) is used to simulate the flow field and heat transfer, solve the governing equations, and extract the results. It is found that the turbulence intensity for rectangular extended surface was larg
... Show MoreThe proposed design of neural network in this article is based on new accurate approach for training by unconstrained optimization, especially update quasi-Newton methods are perhaps the most popular general-purpose algorithms. A limited memory BFGS algorithm is presented for solving large-scale symmetric nonlinear equations, where a line search technique without derivative information is used. On each iteration, the updated approximations of Hessian matrix satisfy the quasi-Newton form, which traditionally served as the basis for quasi-Newton methods. On the basis of the quadratic model used in this article, we add a new update of quasi-Newton form. One innovative features of this form's is its ability to estimate the energy functio
... Show MoreThe researchers aimed to develop a novel azo ligand as a continuation of their prior investigations. They synthesized the ligand, identified as N-(3-acetyl-2- hydroxy-5-methyl-phenyl)N-(4-carboxy-cyclohexylmethyl)-diazonium salt, and proceeded to synthesize a series of chelate complexes with Ru+3, Rh+3, Pd+2, Pt+4, and Au+3 ions. Characterization of these compounds includes advanced techniques including elemental analysis, UV-Vis spectroscopy, FT-IR spectroscopy, LC-Mass spectrometry, NMR spectroscopy plus thermal analysis, conductivity measurements, magnetic quantification using TGA and DSC are used to further clarify the and synthesized complexes have been developed.Analysis revealed that the complexes formed with Ru+3, Rh+3, Pt+4, and Au
... Show MoreIn this paper, integrated quantum neural network (QNN), which is a class of feedforward
neural networks (FFNN’s), is performed through emerging quantum computing (QC) with artificial neural network(ANN) classifier. It is used in data classification technique, and here iris flower data is used as a classification signals. For this purpose independent component analysis (ICA) is used as a feature extraction technique after normalization of these signals, the architecture of (QNN’s) has inherently built in fuzzy, hidden units of these networks (QNN’s) to develop quantized representations of sample information provided by the training data set in various graded levels of certainty. Experimental results presented here show that
... Show MoreThis study employs a critical discourse analysis approach to investigate the linguistic and discursive mechanisms employed by the prominent Russian online news platform Gazeta.ru in its coverage of social news. Drawing on an interdisciplinary framework integrating critical discourse analysis (CDA), media discourse analysis, and sociolinguistic perspectives, the research examines how language is used to construct and disseminate societal narratives. The analysis focuses on a dataset of Gazeta.ru articles published in March 2024, encompassing topics such as health, travel, and consumer affairs. Through a multi-level analytical approach, the study explores macro-level discursive strategies and microlevel linguistic choices, unveiling the intri
... Show MoreSpatial Autoregressive Model (SAR) is one of the modeling frameworks that indicates a spatial dependence in the response variable. SAR model has a weakness, which is represented by the unknown variance of the residuals. Therefore, an alternative model has used titled Spatial Autoregressive Quantile Regression (SARQR) model That which is obtained by combining SAR and Quantile Regression (QR) models, is a regression method with the approach of dividing the data into particular quantiles that are likely to have different estimate values. This alternative model addresses the variance issues in SAR models. Additionally, the SARQR model not only resolves the issue of spatial variance but also serves as a solution for dealing with non-normal data
... Show MoreThis study presents an adaptive control scheme based on synergetic control theory for suppressing the vibration of building structures due to earthquake. The control key for the proposed controller is based on a magneto-rheological (MR) damper, which supports the building. According to Lyapunov-based stability analysis, an adaptive synergetic control (ASC) strategy was established under variation of the stiffness and viscosity coefficients in the vibrated building. The control and adaptive laws of the ASC were developed to ensure the stability of the controlled structure. The proposed controller addresses the suppression problem of a single-degree-of-freedom (SDOF) building model, and an earthquake control scenario was conducted and simulat
... Show MoreThe work in this paper involves the planning, design and implementation of a mobile learning system called Nahrain Mobile Learning System (NMLS). This system provides complete teaching resources, which can be accessed by the students, instructors and administrators through the mobile phones. It presents a viable alternative to Electronic learning. It focuses on the mobility and flexibility of the learning practice, and emphasizes the interaction between the learner and learning content. System users are categorized into three categories: administrators, instructors and students. Different learning activities can be carried out throughout the system, offering necessary communication tools to allow the users to communicate with each other
... Show Moreأن صفة التغير المتسارع في نمط الحياة ولّد مبدأ اللايقين عند إتخاذ القرارات المالية لأي ظاهرة عموماً أو نشاط إقتصادي على وجه الخصوص. وهذا يتطلب الأستعانة بالأدوات الأحصائية كمنهج علمي يساعد في وصفها وتحليلها كمياً ومن ثم التنبؤ بها مستقبلاً كمحاولة لسبر غور اللايقين الذي يكتنف المستقبل كمجهول يتوجس منه الجميع. وقد أصبح متخذ القرار الأستثماري أو صاحب رأس المال وغيرهما من المضاربين والمتعاملين في الاسواق الما
... Show MoreThe aim of this paper is to derive a posteriori error estimates for semilinear parabolic interface problems. More specifically, optimal order a posteriori error analysis in the - norm for semidiscrete semilinear parabolic interface problems is derived by using elliptic reconstruction technique introduced by Makridakis and Nochetto in (2003). A key idea for this technique is the use of error estimators derived for elliptic interface problems to obtain parabolic estimators that are of optimal order in space and time.