Al-Rafidain University College For Sciences

This study attempted to shed light on borrowing policies in, Jordan, ARE, PLO and Iraq in order to bridge the gap between internal savings and investments.
Jordan, ARE and PLO benefits from foreign loans in their developments efforts were limited.
The case of Iraq is deferent in that it was and is endowed by oil resources which help not only minimizing foreign loans needs but also to extend loans to other developing countries. It resorted to foreign borrowing due to political, technological, institutional and government loaners conditions imposed with their loans to the extent affected its decisions and impose heavy burdens on future generations despite rescheduling and forgiveness by loaners.
The sources of Iraq's foreign borrowings as well as the contracting, receiving and following up these loans were too many to the extent that minimizes their impact on development objectives.
Finally, some recommendations were offered to help better planning contracting, managing and controlling these loans in order to develop the needy sectors of Iraq's economy.

This work provides a theoretical and an experimental investigation of the dynamic effects of rapid rise in fuel flow rate (heat input) on the characteristics of the riser tubes in natural circulation water tube in boiler of steam power plant. In the theoretical work, the heat transfer coefficient and wall temperature are calculated and the governing equations of mathematical boiler model are solved .The experimental work was applied on the power plant of Didacta – Italia which available in Damascus University. Upper drum parameters are measured under increasing of heat input by ratio 10% and 20%.The results indicated that rapid increase in the fuel flow rate causes increased rates of evaporation and thus causes high increase in the quality that causes tube overheating. The riser temperature increases slightly above the saturation temperature due to the increase in the steam temperature and due to the dynamic influence resulting from sudden increase in the heat flux. The theoretical and experimental results provided good an acceptable comparison and the same behavior with Kim and Choi results and represented by graphic.

The degree of intervention and contribution in the formulation of an accounting standard and its acceptance is based on the degree of influence of the applications of that accounting standard on stakeholders. therefore, adopting a certain approach in the formulation of standards is considered important stemming from the degree of its impact on the special interests that would be affected by the applications that are to be obligated on the parties that will adopt them when expressing those interests. Based on above, the current study launches from the problem of the need for compatibility between the different beneficiaries and stakeholders in the formulation of accounting standards. Therefore this research aims at expounding the impact of the political approach in formulating accounting standards for preparers and users of accounting information, and the possibility of adopting the political approach to reach a consensus among multiple perspectives through the participation of all parties to provide rational accounting information for users . In order to achieve the goals of the study ,the main hypotheses was formulated based on the study problem. In order to achieve the study objectives , the study used the theoretical analysis approach and the field work of the study used a questionnaire form designed to survey the opinions of community of accounting information preparers and the benefiting parties. The study concluded existence of a relationship and significant impact of the political approach on the accounting practices accepted by preparers and users. Based on that, the study suggests activating the role of the political approach for formulating the standards in order to gain acceptance.

In this work, we have describe the application of kronecker product operation to interpolation the functions of higher dimensions ( 3 and 4-variables function) by using least square method .
Several examples are given to illustrate which is used to define and specialize the method. A comparison between the exact function and interpolation function depending on least square errors.

This paper is concerned with the problem of finding the minimax estimators of the parameter θ of the Maxwell distribution (MW) for quadratic loss functions by applying the theorem of Lehmann [1950]. Through simulation study the performance of this method compared with the classical methods containing the Maximum Likelihood and moment Estimators with respect to Mean squared-errors (MSEs) .We reach to that the Minimax estimator with small positive values of c gives the best results, followed by the Maximum likelihood estimator

Neural Network (NN) is an information processing system that has been developed as generalization models of human cognition of neural biology.
Two important learning methods for NN are discussed to be our comparative study; these methods are Back Propagation (BP) and Particle Swarm Optimization (PSO). These two methods are found to learn the NN by modifying the weights of the NN, this is done by calculating the fitness value which is considered as a threshold value.
In this work the Pattern Recognition (PR) problem will be manipulated, which is considered one of the important applications of classification filed. The Greek Text Letter Recognition (A..) is the objective of this paper, the upper and lower cases are discussed.

Inflation is one of the most economic terminology common is that despite the widespread use of this term is no agreement among economists regarding the definition, due to the division of opinion on defining the concept of inflation where this term is used to describe a number of different situations:
1. Height wasteful in the general price level (inflation in prices).
2. Rising incomes in cash or a cash income such as wages and profits (income inflation).
3. (High cost or cost inflation).
Excessive create cash balances / inflation.
All these economic phenomena different that can be called on each of them (inflation) are phenomena independent from each other and this independence is raising confusion in defining the concept of inflation, but it is not necessary to move these different phenomena in one direction at a time and one in the sense that it could happen a rise in prices without corresponding increase in cash income as it is possible that the rise in costs occurs without accompanying rise in profits. Hence the view of some economists when using the term inflation without discrimination case means inflation in prices, which goes out to mind immediately when he mentions the term inflation
In order to ensure that the Iraqi economy suffers from the problem of inflation has to be the use of some of the indicators by which to rule that the Iraqi economy is witnessing fluctuating between high or low in price, no need to be using some of the indicators by which to measure the degree of inflation, and the figures standard indicators used to measure inflation.

An arc of size k and degreethree is a set of k points such that no four of them are collinear but some three of them are collinear. The aim of this paper is to determine the inequivalent (k;3)-arcs in PG(2,13)for k=5,6,7

Denture fracture is one of the most common problems encountered by the patients and prosthodontics. An attempt have been made to improve the mechanical properties of the repaired heat cure acrylic resin by chemical surface treatment. The aim of this study was to evaluate and compare the transverse strength of repaired conventional and hi-impact heat cure denture base resins with and without surface chemical treatment. .Four organic solvent which are available in the Iraqi market acetone, isopropanol, toluidine and ethyl acetate were used. A total of 100 specimens of 64±0.3×10±0.03×2.5±0.03mm dimensions were prepared, fifty specimens of each heat cure acrylic resin type (conventional and high impact), each fifty specimens were farther divided into five subgroups of 10 specimens as follow, control group (without surface treatment), surface treatment with organic solvent. The result of the study revealed that surface chemical treatment with acetone, ethyl acetate, isopropanol and toluidine improved the transverse strength of repaired heat cure denture base when compared with control group. Tow-way ANOVA indicated that surface treatment had a significant influence on the transverse strength. It can be concluded surface chemical treatment with acetone, ethyl acetate, isopropanol and toluidine improved the transverse strength of repaired heat cure acrylic.

The purpose of this in-vitro study was to compare and evaluate the efficiency of three types of chemical solvents; tetrachloroethylene, xylene and eucalyptol oil in softening gutta-percha and zinc oxide eugenol sealer. Thirty extracted human lower second premolars with single and straight canals were used in this study. All teeth had mature apices. The coronal portions of the experimental teeth were removed to standardize the length of the root (15 mm from apex to coronal end).Step-back instrumentation was performed to flare and enlarge the canals until size 45(master apical file). Lateral condensation technique was used to obturate the canals with gutta-percha and zinc oxide eugenol cement sealer, and then stored in 100% humidity at 37° for 7 days. Specimens were randomly divided into three experimental groups based on the solvent to be used (10 teeth for each group).A number 30 hedstrom file was used with a push-pull action to attempt penetration into the test sample with the addition of 0.02 ml increments of solvent. The times taken for the hedstrom file to penetrate the length of the canals were recorded.The results showed that tetrachloethylene has statistically the lowest mean of penetration time, followed by xylene while eucalyptol oil has the highest mean of penetration time.

In light of the world is witnessing of development and progression all fields, including communications technology, it was binding on the organizations meet the demands of the market in a timely manner and form required and this requires to rely on e-marketing in the exercise of its function and marketing, but will be in isolation from the organizations competitive and you cannot keep up with developments in the competitive business environment. As the study found there is a great role in e-marketing to achieve the competitiveness of the national insurance accompanies and Iraqi forces, as well as the presence of a strong correlation between the dimensions of the marketing mix and competitive Also there is a strong correlation between the dimensions of the marketing mix and competitive business organizations

The aim of this study was to evaluate the level of tooth loss, the prosthetic treatment need and associated factors in a sample of the over 20-years old patients attending college of dentistry,AL Mustansiriya University. A sample of 584 individuals (306males and 278 females) was selected from prosthodontics department. The data were collected by means of an oral examination and interviewer questionnaire. The present study showed that the level of tooth loss more in male than female and increasing with age. A number of factors are involved in the decision to extract teeth, which are mainly dental caries and periodontal disease. Prevalence of denture wear is low and high need for prosthetic treatment especially in those with lower levels of education and lower income.
Knowledge of factors that influence tooth loss and wearing dentures is important for the effective planning and provision of oral health services, particularly in prioritising prosthodontic care.

The salivary enzyme alpha-amylase has been proposed as a biomarker for stress-induced activity of the sympathetic nervous system. In the growing field of amylase research, recent studies have underscored the usefulness of salivary alpha-amylase in this regard. Calcium is the major component of bones and teeth, and it is not surprising that disturbances in calcium metabolism have been implicated in most of the major chronic diseases, including renal disease, osteoporosis; and periodontal tissues.
Twenty healthy Iraqi male undergo wisdom tooth extraction from undergraduates dental students were considered in this study with age mean of 22 years old, 2 ml samples of stimulated saliva were collected prior ten mints of surgical wisdom tooth removal, and recollected after one week fromsurgery from these students, the samples were analyzed to assess changes in ∝-amylase and calcium ion concentration under controlled conditions.
The collected data predicted elevation of amylase level from ((7652.965 ±34.0410) to (7674.710 ± 68.8958) IU/L) with a significant change. And also increase in the calcium ion concentration level from (0.1465 ± 0.048) to reach level (0.1975± 0.100) mmol/L. Positive correlation were recorded between alpha amylase and calcium concentration when plotted the correlations values of stress and no stress individual's.
In a conclusion. Acute stresscaused by wisdom tooth removal will elevate level of amylase in saliva significantly, howeverSignificant increasing in calcium concentration was observed in the stimulated saliva in comparison with the non-stimulated saliva with significant mean changes. However, our result predicted elevated levels of calcium concentration of the stimulated saliva than the non-stimulated (after extraction).

The subject of amending the constitution represent great importance in the field of constitutional jurisprudence as it represent a legal and a political necessity in all the constitutional systems. Where from the legal side, constitution is consider the basic law of the state as it described as social phenomenon accept the amending at any time, as from the political side the constitution will put the basic bases of the state in accordance to its political, economical situations at the time of its issuance.
The keeping of the constitutional bases and their guarantee in written documents from the one side, and the continuous , big varying and quick development in all life fields whether it was humane or civilized from the other, make the constitutional amending a necessity to erect the balance between these two basic factors and a logical and a scientific guarantees to keep the constitutional legitimate