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 a

Praise be to Allah, the Lord of the Worlds, the best prayer and the best prayer, on our master Muhammad, and on his pure God, and his companions and the faithful, and who followed them by charity to the day of religion. This relationship between emphasis, is a sincere, and this harmony, such as the relationship between water, and the green, but it is good, but, with greenery, it is better, and as well as alone, is a beautiful view, but the most beautiful, with the most beautiful. From here he was starting on myself in writing the fundamentalist research of jurisprudence, to show the depth of this interconnection. The doctrine as a new term, then the taj al-Din al-Suobki came after three centuries, and a

The presence of the most important steroidal sapogenin “Tigogenin” in the leaves of Agave americana  cultivated in Iraq was detected. The absence of any study concerning the Tigogenin content of this medicinal plant in Iraq, and the industrial importance of Tigogenin depending on its role as a precursor in the synthesis of some steroidal drugs, acquired this study its value. This search include extraction,  isolation,  purification and dentification of Tigogenin from the leaves of Agave americana. Extraction of this compound was carried out using two methods. Identification of this compound is carried out by using thin layer chromatography (TLC) where three different mobile phase have been use

This study detects the presence of the most important steroidal sapogenin “Tigogenin” in the leaves of Yucca aloifolia widely cultivated in Iraq. The absence of any study concerning the Tigogenin content of this medicinal plant in Iraq, and the industrial importance of Tigogenin depending on its role as a precursor in the synthesis of some steroidal drugs, acquired this study its value. This study concerned with extraction, identification, isolation, and purification of Tigogenin from the leaves of Yucca aloifolia. Extraction of this compound was carried out using two methods. Identification of this compound was done using thin layer chromatography (TLC) where different solvent systems had been tried. Liberm

    As Albizia lebbeck is one of the important species in Iraq and the region, its wood has subjected to investigation through the assessment of differences in its element dimensions and specific gravity under Baghdad conditions. Variations of fiber length, fiber width, cell wall thickness, vessel diameter, and density of wood were examined along the stem and horizontally.  Results showed that fiber lengths were within the normal range, but their widths were narrower than common range of hardwoods. There were little increase in fiber length, width, wall thickness as the height position increased. Vessel diameter has been affected contrarily. No significant effects of  height on specific gravity could be

Galantamine was isolated from the bulb part of Narcissus jonquilla L. plant cultivated in Iraq. The compound was identified by different chemical analysis like: Fourier Transforms Infrared spectra (FTIR), High Performance Liquid Chromatography (HPLC) and mass spectroscopy and 1H-NMR.

The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje

This study detects the presence of an important flavonoid "Casticin" in the fruits of Vitex agnus-castus L. grown in Iraq. The pharmaceutical importance of Casticin arise from its consideration as anti-tumor substance and have cytotoxic effects, and the absence of any study concerning Casticin content of this medicinal plant in Iraq, gave this study its importance. This study concerned with the extraction, identification, isolation and purification  of Casticin from the fruits of Vitex agnus-castus L. The extraction of this compound was carried out using  two methods. Identification of this compound was done by Thin Layer Chromatography (TLC) in which three different solvent system has been tried. This identif

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri