The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.

   This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

Abstract

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluati

This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

In this research , design and study a (beam expander) for the Nd – YAG laser with (1.06 ?m) Wavelength has been studied at 5X zoom with narrow diversion in the room temperature. by using (ZEMAX) to study the system. Evaluate its performance via (ZEMAX) outputs, as bright Spot Diagram via (RMS), Ray Fan Plot, Geometric Encircled Energy and the value of Focal shift. Then study the effect of field of view on the outputs in the room temperature.

This paper proposes and tests a computerized approach for constructing a 3D model of blood vessels from angiogram images. The approach is divided into two steps, image features extraction and solid model formation. In the first step, image morphological operations and post-processing techniques are used for extracting geometrical entities from the angiogram image. These entities are the middle curve and outer edges of the blood vessel, which are then passed to a computer-aided graphical system for the second phase of processing. The system has embedded programming capabilities and pre-programmed libraries for automating a sequence of events that are exploited to create a solid model of the blood vessel. The gradient of the middle c

The Ant System Algorithm (ASA) is a member of the ant colony algorithms family in swarm intelligence methods (part of the Artificial Intelligence field), which is based on the behavior of ants seeking a path and a source of food in their colonies. The aim of This algorithm is to search for an optimal solution for Combinational Optimization Problems (COP) for which is extremely difficult to find solution using the classical methods like linear and non-linear programming methods. 

The Ant System Algorithm was used in the management of water resources field in Iraq, specifically for Haditha dam which is one of the most important dams in Iraq. The target is to find out an efficient management system for

This paper presents designing an adaptive state feedback controller (ASFC) for a magnetic levitation system (MLS), which is an unstable system and has high nonlinearity and represents a challenging control problem. First, a nonadaptive state feedback controller (SFC) is designed by linearization about a selected equilibrium point and designing a SFC by pole-placement method to achieve maximum overshoot of 1.5% and settling time of 1s (5% criterion). When the operating point changes, the designed controller can no longer achieve the design specifications, since it is designed based on a linearization about a different operating point. This gives rise to utilizing the adaptive control scheme to parameterize the state feedback controll

Adsorption techniques are widely used to remove certain classes of pollutants from waters, especially those that are not easily biodegradable. Dyes represent one of the problematic groups. The removal of methyl green from waste water using bamboo was studied in batch and continuous system. In batch system equilibrium time and adsorption isotherm was studied at different concentrations (5, 10, 15, 20, 25 and 30 ppm) and 50 mg weight of adsorbent.
Langmuir and Freundlich equations were applied for adsorption isotherm data. Langmiur equation was fitted better than Freundlich equation (R2=0.984 for Langmuir equation).The maximum percentage dye removal obtained 79.4% and adsorption capacity was 15.5 mg/g. For continuous system the breakthr

Objective: Econazole nitrate (ECZ) is one of the triazole antifungal drugs with poor aqueous solubility and dissolution rate; there is a need for enhancement of solubility. Therefore; inclusion complexation with β cyclodextrin (βCD) was performed. Methods: In this study kneading method and co-evaporation method of preparation of inclusion complex between βCD and ECZ using two molar ratios of βCD. The solubility of these complexes in isotonic saline solution and distilled water was studied. Complexes prepared by kneading method were used for the preparation of different ophthalmic gel formulas using carbomer (CB) and sodium carboxymethylcellulose (sod CMC) as a gelling agent. The release profile and the rheological behaviour of the gel w

The purpose of this study is aimed to lay down an arranged platform suited to Iraqi constructional associations which in charge to carry out multi constructional projects, as it fulfilled management requirements and supervising, so that low - cost projects will be controlled in due term and quality. Based on primary info and observed data collected, the study thesis has been formulated in this way: Iraqi constructional sector bodies which are in charge to implement simultaneously multi constructional projects in need to reformulate its organized structure so that it will be more fitted to management and control of these projects. This thesis includes a
theoretical part contained presenting the most important resources locally and int