The research aims to verify the presence of correlation between the financial cycle and the economic cycle in the Iraqi economy. During the research period, the Iraqi economy witnessed a crisis cycle due to the permanent deviations in the state budget and the occurrence of sustainable deficits during the period of the economic blockade with the coincidence of an inflationary economic cycle due to the cheap money policy and the occurrence of Negative supply shocks due to the blockade and the madly high general level of prices, in addition to the weak financial planning of the state budget during the post-economic blockade and the entry of the economy into a stagnant economic cycle due to security and political instability, low levels of priv

The problem of Bi-level programming is to reduce or maximize the function of the target by having another target function within the constraints. This problem has received a great deal of attention in the programming community due to the proliferation of applications and the use of evolutionary algorithms in addressing this kind of problem. Two non-linear bi-level programming methods are used in this paper. The goal is to achieve the optimal solution through the simulation method using the Monte Carlo method using different small and large sample sizes. The research reached the Branch Bound algorithm was preferred in solving the problem of non-linear two-level programming this is because the results were better.

The study focused on the treatment of real oilfield produced water from the East Baghdad field affiliated to the Midland Oil Company (Iraq) using an oil skimming process followed by a coagulation/flocculation process for zero liquid discharge system applications. Belt type oil skimmer was utilized for evaluating the process efficiency with various operating conditions such as temperature (17-40 °C) and time (0.5-2.5 hr.). Polyaluminum chloride (PAC) coagulant and polyacrylamide (PAM) flocculant was used to investigate the performance of the coagulation/flocculation process with PAC dosage (5-90 ppm) and pH (5-10) as operating conditions. In the skimming process, the oil content, COD, turbidity, and TSS decreased with an increase in tempera

Objective: This study aims to examine how implementing Extensible Business Reporting Language (XBRL) enhances the efficiency and quality of environmental audits and sustainability reporting in eco-friendly universities. Aligned with Sustainable Development Goal 12 (Responsible Consumption and Production), the study emphasizes promoting transparency and precision in sustainability reporting to encourage responsible management of resources within academic institutions.   Theoretical Framework: The importance of our study is evident in the importance of accurate and transparent reports in the development of environmental performance with theories of sustainable reporting and environmental auditing. One of the most important digital

In this study, structures damage identification method based on changes in the dynamic characteristics
(frequencies) of the structure are examined, stiffness as well as mass matrices of the curved
(in and out-of-plane vibration) beam elements is formulated using Hamilton's principle. Each node
of both of them possesses seven degrees of freedom including the warping degree of freedom. The
curved beam element had been derived based on the Kang and Yoo’s thin-walled curved beam theory
in 1994. A computer program was developing to carry out free vibration analyses of the curved
beam as well as straight beam. Comparing with the frequencies for other researchers using the general
purpose program MATLAB. Fuzzy logic syste

The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

In this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser

A theoretical study on corrosion inhibitors was done by quantum calculations includes semi-empirical PM3 and Density Functional Theory (DFT) methods based on B3LYP/6311++G (2d,2P). Benzimidazole derivative (oxo(4- ((phenylcarbamothioyl) carbamoyl)phenyl) ammonio) oxonium (4NBP) and thiourea derivative 2-((4- bromobenzyl)thio) -1H-benzo[d] imidazole (2SB) were used as corrosion inhibitors and an essential quantum chemical parameters correlated with inhibition efficiency, EHOMO (highest occupied molecular orbital energy) and ELUMO (lowest molecular orbital energy). Other parameters are also studied like energy gap [ΔE (HOMO-LUMO)], electron affinity (EA), hardness (Δ), dipole moment (μ), softness (S), ionization potential (IE), absolut