Abstract
This research presents a clear and detailed analysis about the impact of the public expenditure on the higher education in the human development in Iraq and identifying the expenditure impact on the higher education in Iraq and whether the amount allocated for this sector are sufficient to promote the human development relying on the data available for the official authorities. This data is represented by the time chains for the period (1990-2013). In the practical aspect, the multi linear regression for the independent variables (expenditure for the higher education as a portion of the total local return, the average of enrollment in the higher education institutions and the number of the state and the private universities). To determine the relationship between the variables and to identify their impact in the independent variable which is the human development indicator. The researcher concluded that the public expenditure on the higher education and the number of the universities had no positive significant impact.
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