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The impact of external borrowing to bridge the federal budget deficit of the Republic of Iraq

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners medium and enter the few and the poor such as the freezing of salaries and reduce the costs of education and social welfare and pension rights and the other with a direct impact on the welfare of the peoples of public expenditures.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Effect of Magnetic Water for Chemical Fertilizer in Tomato Plant

The research aims to find ways to minimize the use of quantities of chemical fertilizers in agriculture in order to get to an environment that is free of contaminants. Magnetized water technology used in the experience of planting seeds of tomatoes Thomson type to obtain a higher efficiency to absorb fertilizer NRK in the protected environment of the period from February to June. Magnetized water system used locally made levels Gaues (4800,2500,1500) concentrations of 50 to 100% for each level and the rate of (4) replicates, and results indicated that the severity of the magnet (4800 Gaues) and a concentration of 50% gave the highest percentage of tomato fruit size and intensity ( 1500 Gaues) and a concentration of 100% did not give any inc

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Publication Date
Tue Mar 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Numerical study of the mixed convection flow over a square cylinder

In this work, a numerical study is performed to predict the solution of two – dimensional, steady and laminar mixed convection flow over a square cylinder placed symmetrically in a vertical parallel plate. A finite difference method is employed to solve the governing differential equations, continuity, momentum, and energy equation balances. The solution is obtained for stream function, vorticity and temperature as dependent variables by iterative technique known as successive over relaxation. The flow and temperature patterns are obtained for Reynolds number and Grashof number at (Re= -50,50,100,-100) (positive or negative value refers to aidding or opposing buoyancy , +1 assisting flow, -1 opposing flow) and (102 to 105) , respective

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
IMPLEMENTATION OF THE SKIP LIST DATA STRUCTURE WITH IT'S UPDATE OPERATIONS

A skip list data structure is really just a simulation of a binary search tree. Skip lists algorithm are simpler, faster and use less space. this data structure conceptually uses parallel sorted linked lists. Searching in a skip list is more difficult than searching in a regular sorted linked list. Because a skip list is a two dimensional data structure, it is implemented using a two dimensional network of nodes with four pointers. the implementation of the search, insert and delete operation taking a time of upto . The skip list could be modified to implement the order statistic operations of RANKand SEARCH BY RANK while maintaining the same expected time. Keywords:skip list , parallel linked list , randomized algorithm , rank.

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
A Comparative Analysis of the Zernike Moments for Single Object Retrieval

Zernike Moments has been popularly used in many shape-based image retrieval studies due to its powerful shape representation. However its strength and weaknesses have not been clearly highlighted in the previous studies. Thus, its powerful shape representation could not be fully utilized. In this paper, a method to fully capture the shape representation properties of Zernike Moments is implemented and tested on a single object for binary and grey level images. The proposed method works by determining the boundary of the shape object and then resizing the object shape to the boundary of the image. Three case studies were made. Case 1 is the Zernike Moments implementation on the original shape object image. In Case 2, the centroid of the s

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Publication Date
Thu Feb 11 2021
Journal Name
Journal Of Legal Sciences
International responsibility for the proliferation of small arms and light weapons

نظمت التشريعات محل الدراسة الحقوق الحزبية وفق شروط معينة ذات طبيعة موضوعية, حتى يمكن أن تمارس وتتحقق الغاية من إباحتها, غير أن هذا التنظيم أخرج فئات معينة من نطاق ممارسة هذه الحقوق, وعمل على فرض قيود معينة تبعاً لتوفر صفات معينة في الأشخاص الذين يعدون مواطنين وتنطبق عليهم الشروط العامة لممارسة الحقوق السياسية, فأصبحت الصفة الرسمية للمواطن في الدولة, وطبيعة الوظيفة, أو التكليف العام التي يمارسها, ومن شأنها أن

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Standarized Basics in Depicting Walis in the Early Age of Islam

Despite the simplicity that characterized the administration in the era of the Prophet
(peace be upon him), but it put the Muslim community nucleus Administrative Organization
who walked Garret Caliphs (RIP) and came after them, who added to this organization what
they found necessary and dictated by their conditions of life has begun regulation Managing
this appoint leaders and armies of workers on the state and various tribes to spread the Islamic
religion and to teach people the provisions of the Koran and Altfvh in religion and establish
prayer and collect Zakat money so you do not appoint leaders and workers and governors
followed random, but it is in an objective manner takes reasons to meet expectations.

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Data visualization and distinct features extraction of the comet Ison 2013

The distribution of the intensity of the comet Ison C/2013 is studied by taking its histogram. This distribution reveals four distinct regions that related to the background, tail, coma and nucleus. One dimensional temperature distribution fitting is achieved by using two mathematical equations that related to the coordinate of the center of the comet. The quiver plot of the gradient of the comet shows very clearly that arrows headed towards the maximum intensity of the comet.

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The economic viability of a bee breeding project and adrift proposal

Bee keping projects is one of the most important agricltural investment projects because it generate profit in a short period . In addition to the multiplicity of products and other benefits . Research aimed at study the feasibility of two projects one hand in the origin of the Al – Mashrok since 2006 , kicking off with ten hives , and the scond proposal , kicking of 100 hives using the criteria of the world bank . Results showed that the bee keeping projects is economically feasible, whether small or large .. Even when the analysis of the sensitivity of the project to changes which may occur in the price of output and resources by reducing costs and increasing revenues by 10% it remains economically viable .

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Suggestion Plan for the Reclassification of U.N Publications in Central Library

Suggestion Plan for the Reclassification of U.N Publications in Central Library

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Publication Date
Tue Jun 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of Corporate Goverment in Tax Planning: An Empirical Study

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

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