The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

Measuring the efficiency of postgraduate and undergraduate programs is one of the essential elements in educational process. In this study, colleges of Baghdad University and data for the academic year (2011-2012) have been chosen to measure the relative efficiencies of postgraduate and undergraduate programs in terms of their inputs and outputs. A relevant method to conduct the analysis of this data is Data Envelopment Analysis (DEA). The effect of academic staff to the number of enrolled and alumni students to the postgraduate and undergraduate programs are the main focus of the study.

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

Addition of bioactive materials such as Titanium oxide (TiO₂), and incorporation of bio inert ceramic such as alumina (Al₂O₃), into polyetheretherketone (PEEK) has been adopted as an effective approach to improve bone-implant interfaces. In this paper, hot pressing technique has been adopted as a production method. This technique gave a homogenous distribution of the additive materials in the proposed composite biomaterial. Different compositions and compounding temperatures have been applied to all samples. Mechanical properties and animal model have been studied in all different production conditions. The results of these new TiO₂/Al₂O₃/PEEK biocomposites with different

Due to the lack of statistical researches in studying with existing (p) of Exogenous Input variables, and there contributed in time series phenomenon as a cause, yielding (q) of Output variables as a result in time series field, to form conceptual idea similar to the Classical Linear Regression that studies the relationship between dependent variable with explanatory variables. So highlight the importance of providing such research to a full analysis of this kind of phenomena important in consumer price inflation in Iraq. Were taken several variables influence and with a direct connection to the phenomenon and analyzed after treating the problem of outliers existence in the observations by (EM) approach, and expand the sample size (n=36) to

Subjective phenomenon that had surrounded Islamic nation may give sever guides and difficult sings towards future among strong nations that glance scientific ability and difficult lack in a period full of technology conflict shooting quickly and quietly in a big distance between us and others accounting by accurate measuring to face era problems in which they will be united economically

Facial recognition has been an active field of imaging science. With the recent progresses in computer vision development, it is extensively applied in various areas, especially in law enforcement and security. Human face is a viable biometric that could be effectively used in both identification and verification. Thus far, regardless of a facial model and relevant metrics employed, its main shortcoming is that it requires a facial image, against which comparison is made. Therefore, closed circuit televisions and a facial database are always needed in an operational system. For the last few decades, unfortunately, we have experienced an emergence of asymmetric warfare, where acts of terrorism are often committed in secluded area with no

The current study investigates the impact of virtual reality technology on industrial product design. The focus of this study is on the development of industrial products that utilize virtual reality technology, specifically examining the effects of this technology on the visual and design aspects of these products. The aim is to continuously improve the functionality of industrial products and enhance the user experience through virtual reality integration.
The first chapter of the study addresses the research problem, which centers around exploring the technological influence of virtual reality used in industrial products and understanding the functionalities it brings to the design process. Virtual reality technology facilitates th

These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .

The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.           &nbs

The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

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