This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the actual average oil price according to the Iraqi MOO estimates.
A novel demountable shear connector for precast steel‐concrete composite bridges is presented. The connector uses high‐strength steel bolts, which are fastened to the top flange of the steel beam with the aid of a special locking nut configuration that prevents slip of bolts within their holes. Moreover, the connector promotes accelerated construction and overcomes typical construction tolerances issues of precast structures. Most importantly, the connector allows bridge disassembly, and therefore, can address different bridge deterioration scenarios with minimum disturbance to traffic flow, i.e. (i) precast deck panels can be rapidly uplifted and replaced; (ii) connectors can be rapidly removed and replaced; and (iii) steel beams can b
... Show MoreConsistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re
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اهتم الفكر السياسي في القرنين الاخيرين بدراسة الطبقات على نحو غير مسبوق, واصبح موضوع التحليل الطبقي المعني بالطبقات من حيث تعريفها, وتحديد موقعها في السلم الاجتماعي, فضلاً عن نوعية العلاقة بين شرائحها وفئاتها المختلفة من حيث الصراع والتناغم, المادة الرئيسة والموضوع الاكثر اهمية في دراسات الفكر السياسي والاجتماعي.ومن بين الطبقات, احتلت الطبقة الوسطى مكا
... Show MoreThis paper presents the results of investigating the vibrational characteristics of oblate dish with and without framed structure . A finite element method, was applied to the dynamic analysis of oblate spheroidal shell. Different types of elements were considered in one dimension and two dimensions. It was found that the natural frequencies of oblate shells had two types of behavior against increasing the shell thickness and eccentricity, which are the membrane mode and bending mode –Since – the membrane modes natural frequencies tend to increase with the increasing the eccentricity of oblate, while the bending modes natural frequencies decrease with the increasing the eccentricity till reach the optimum eccentricity.
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Research is aimed at defining the risks that the sales activity of the General Company for Leather Industries about a special, then diagnose these risks, through a set of indicators, which indicate its existence and try to overcome them, and minimizing the negative effects on those activities.
The research found some conclusions, which emphasizes that the General Company for Leather Industries, suffer from a lack of profit, and a large decrease in sales; a result of absence of demand on its products and rising cost of the expenses to income ratio of, which was reflected in the cost per unit produced. Also the conclusions shown that the number of sales outlets for the company to cover the geographical area is not enough, in spite
... Show MoreThat internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin
... Show MoreFluid-structure interaction method is performed to predict the dynamic characteristics of axial fan system. A fluid-structure interface physical environment method (monolithic method) is used to couple the fluid flow solver with the structural solver. The integration of the three-dimensional Navier-Stokes equations is performed in the time Doman, simultaneously to the integration of the three dimensional structural model. The aerodynamic loads are transfer from the flow to structure and the coupling step is repeated within each time step, until the flow solution and the structural solution have converged to yield a coupled solution of the aeroelastic set of equations. Finite element method is applied to solve numerically
... Show MoreMost countries in the world particularly developing countries, including Iraq, facing extremely dangerous problem with social and political dimensions, which is the emergence of the food crisis problem ,the decrease in domestic food production in Iraq isn't meet the needs of its population food, due to the fact that the agricultural sector suffers from multiple natural ,economic and human problems .It is still below the level required to meet the needs of the population of food ,since food at the forefront of priorities needed by the human . This represents indispensable basic necessity , so the responsibility of its availability permanently in appropriate&nb
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The aim of the research is to identify the role of ethical leadership in achieving comprehensive quality standards in public education schools in the Al-Ardha governorate. To achieve this goal, the descriptive approach was used, the researcher developed a questionnaire consisting of (35) items, divided into two sections: the first one is related to ethical leadership includes (17) items, and the second section relates to total quality management includes (18) items. The research sample consisted of (405) teachers from the stages of public education. The results showed that the level of ethical leadership practice (ethical personal characteristics, ethical administrative features, teamwork, and human rela
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