Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

The researchers have a special interest in studying  Markov  chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable  samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one  of the ministries. Results are analyzed by applying  Maximum likelihood estimation  and Ordinary least squares  methods resulting

Forest fires continue to rise during the dry season and they are difficult to stop. In this case, high temperatures in the dry season can cause an increase in drought index that could potentially burn the forest every time. Thus, the government should conduct surveillance throughout the dry season. Continuous surveillance without the focus on a particular time becomes ineffective and inefficient because of preventive measures carried out without the knowledge of potential fire risk. Based on the Keetch-Byram Drought Index (KBDI), formulation of Drought Factor is used just for calculating the drought today based on current weather conditions, and yesterday's drought index. However, to find out the factors of drought a day after, the data

Background: One of the most common problems that encountered is postburn contracture which has both functional and aesthetic impact on the patients. Various surgical methods had being proposed to treat such problem. Aim: To evaluate the effectiveness of square flap in management of postburn contracture in several part of the body. Patients and methods: From April 2019 to June 2020 a total number of 20 patients who had postburn contracture in various parts of their body were subjected to scar contracture release using square flap. The follow up period was ranging between 6 months to 12 months. Results: All of our patients had achieved complete release of their band with maximum postoperative motion together with accepted aesthetic outcome. A

Coal fines are highly prone to be generated in all stages of Coal Seam Gas (CSG) production and development. These detached fines tend to aggregate, contributing to pore throat blockage and permeability reduction. Thus, this work explores the dispersion stability of coal fines in CSG reservoirs and proposes a new additive to be used in the formulation of the hydraulic fracturing fluid to keep the fines dispersed in the fluid. In this work, bituminous coal fines were tested in various suspensions in order to study their dispersion stability. The aggregation behavior of coal fines (dispersed phase) was analyzed in different dispersion mediums, including deionized-water, low and high sodium chloride solutions. Furthermore, the effect of Sodium

   The research tackled to solve Sudoku grid problem 9 ×9 , one of artificial intelligence problems. This problem has many of solutions in search space to generate Sudoku grid by using magic square of odd order as 3. This research concludes solution by proposed heuristic algorithm from magic square of odd order as 3 and no given numbers (from 1 to 9) in each cell of nine Sudoku grid cells in starting of problem solution, this is not similar the solution in old classic methods to generate all sub grids in Sudoku grid. The experimental results in this paper show the easily implementation to solve the problem to manage without manual method, additional to position of numbers (1, 2,..9) in center of each sub grid in Sudoku grid

The Gaussian orthogonal ensemble (GOE) version of the random matrix theory (RMT) has been used to study the level density following up the proton interaction with ⁴⁴Ca, ⁴⁸Ti and ⁵⁶Fe.

A promising analysis method has been implemented based on the available data of the resonance spacing, where widths are associated with Porter Thomas distribution. The calculated level density for the compound nuclei ⁴⁵Sc,⁴⁹Vand ⁵⁷Co shows a parity and spin dependence, where for Sc a discrepancy in level density distinguished from this analysis probably due to the spin  misassignment .The present results show an acceptable agreement with the combinatorial method of level density.

             It is the regression analysis is the foundation stone of knowledge of statistics , which mostly depends on the ordinary least square method , but as is well known that the way the above mentioned her several conditions to operate accurately and the results can be unreliable , add to that the lack of certain conditions make it impossible to complete the work and analysis method and among those conditions are the multi-co linearity problem , and we are in the process of detected that problem between the independent variables using farrar –glauber test , in addition to the requirement linearity data and the lack of the condition last has been resorting to the