يتعرض قانون الموازنة العامة الاتحادية للطعن بعدم الدستورية كغيره من القوانين، بل أن الطعن فيه يكاد يكون سنوياً حال نشره في الجريدة الرسمية ، وتوجه إليه المطاعن بعدم الدستورية إما عن إجراءات تشريعه أو لمضامينه المتعارضة مع الدستور نصاً أو روحاً ، ولكنّه إذا كانت مدة الطعن بعدم دستورية القوانين كافة متاحة دون قيد زمني محدد ولا تتطلب سوى إجراءات إقامة الدعوى العامة وأخصها قيام شرط المصلحة في حالة الدعوى الدستورية المباشرة
A new nano-sized NiMo/TiO2-γ-Al2O3 was prepared as a Hydrodesulphurization catalyst for Iraqi gas oil with sulfur content of 8980 ppm, supplied from Al-Dura Refinery. Sol-gel method was used to prepare TiO2- γ-Al2O3 nano catalyst support with 64% TiO2, 32% Al2O3, Ni-Mo/TiO-γ-Al2O3 catalyst was prepared under vacuum impregnation conditions to loading metals with percentage 3.8 wt.% and 14 wt.% for nickel and molybdenum respectively while the percentage for alumina, and titanium became 21.7, and 58.61 respectively. The synthesized TiO2- γ-Al2O3 nanocomposites and Ni-Mo /TiO2
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This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li
... Show MoreThe purpose of this research was to prepare, characterize, and evaluate the new antimicrobial peptide KSL peptide encapsulated in poly(D,L-lactide-co-glycolide) (PLGA)composite microspheres. KSL was loaded in poly(acryloyl hydroxyethyl) starch (acHES) micropar-ticles, and then the peptide-containing microparticles were encapsulated in the PLGA matrix by a solvent extraction /evaporation method.
KSL-loaded PLGA microspheres were also prepared without the starch hydrogel microparticle microspheres for comparison study. KSL peptide microspheres were characterized for drug content, surface morphology, microspheres size determination, polymers stability , in vitro microspheres degradation and in vitro release. KSL peptide
... Show MoreNumerical study of separation control on symmetrical airfoil, four digits (NACA
0012) by using rotating cylinder with double steps on its upper surface based on the computation of Reynolds-average Navier- Stokes equations was carried out to find the optimum configuration of unconventional airfoil for best aerodynamics performance. A model based on collocated Finite Volume Method was developed to solve the governing equations on a body-fitted coordinate system. A revised (k-w) model was proposed as a known turbulence model. This model was adapted to simulate the control effects of rotating cylinder. Numerical solutions were performed for flow around unconventional airfoil with cylinder to main stream velocities ratio in the range
... Show MoreThis paper presents studying the performance of three types of polyethersulfone (PES) membrane for the simultaneous removal of Co2+ ions, Cd2+ ions, and Pb2+ ions from binary and ternary aqueous solutions. Co2+ ions, Cd2+ ions, and Pb2+ ions with two different initial concentrations (e.g., 10 and 50 ppm) were selected as examples of heavy metals that contaminate the groundwater as a result of geological and human activities. This study investigated the effect of types of PES membrane and metal ions concentration on the separation process. For the binary aqueous solutions, the permeation flux of the PES2 membranes was higher for the separation process of solutions containing 50 ppm of Cd2+ ions and 10 ppm of Co2+ ions (24.7 L
... Show MoreThe electrical and thermal performance of a typical single pass hybrid photovoltaic/thermal (PV/T) air collector is modeled, simulated and analyzed for two selected case studies in Iraq. An improved mathematical thermo-electrical model is derived in terms of design, operating and climatic parameters of the hybrid solar collector to evaluate its important characteristics: collector flow and heat removal factors, PV maximum power point and its temperature coefficient, and overall power and efficiency. Unlike previous PV/T thermal models, the present model is obtained with some additions and corrections in radiation and convection heat coefficients for the top loss and for the air duct with more applicable sky temperature correlation. The well
... Show MoreIn Iraq, more than 1031 school projects have been halted due to disputes and claims resulting from financial, contractual, or other issues. This research aims to identify, prioritize, and allocate the most critical risk factors that threaten these projects’ success for the duration (2017-2022). Based on a multi-step methodology developed through systematic literature reviews, realistic case studies, and semi-structured interviews, 47 risk factors were identified. Based on 153 verified responses, the survey reveals that the top-ranked risk factors are corruption and bribery, delaying the payments of the financial dues to the contractors or sub-contractors, absence of risk management strategy, multiple change orders due
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