he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

Earth dams are constructed mainly from soil. A homogenous earth dam is composed of only one material. The seepage through such dams is quite high. Upstream impervious blanket is one of the methods used to control seepage through the dam foundations. Bennet's method is one of the commonly used methods to design an impervious upstream blanket. Design charts are developed relating the length of blanket, total reservoir head, total base width of the dam (excluding downstream drainage), the coefficient of permeability of the blanket material, blanket thickness, foundation thickness, and coefficient of permeability of the foundation soil, based on the equations governing the Bennet's method for a homogenous earth dam with a blanket of uniform

This research deals with the qualitative and quantitative interpretation of Bouguer gravity anomaly data for a region located to the SW of Qa’im City within Anbar province by using 2D- mapping methods. The gravity residual field obtained graphically by subtracting the Regional Gravity values from the values of the total Bouguer anomaly. The residual gravity field processed in order to reduce noise by applying the gradient operator and 1st directional derivatives filtering. This was helpful in assigning the locations of sudden variation in Gravity values. Such variations may be produced by subsurface faults, fractures, cavities or subsurface facies lateral variations limits. A major fault was predicted to extend with the direction NE-

E-wallet, also referred to as digital wallet, is a software application designed to replace physical wallets, with the primary purpose of facilitating online transactions when users wish to make virtual payments. Nowadays, E-wallets are not limited to mobile applications, but they have also been extended to wearable devices, such as smartwatches, enabling users to make payments via their watches. This research study focuses on three main E-wallet service providers in Malaysia, namely TouchNGo E-wallet, Boost, and Grab pay, as they are the top three E-wallets in the country. The aim of this paper is to explore the real-world implementation of E-wallets among mobile phone users in Malaysia, employing the Technology Adoption Model as the th

The radon gas concentration in environmental samples soil and water of selected regions in Al-Najaf governorate was measured by using alpha-emitters registrations which are emitted form radon gas in (CR-39) nuclear track detector. The first part is concerned with the determination of radon gas concentration in soil samples, results of measurements indicate that the highest average radon concentration in soil samples was found in (Al-Moalmen) region which was (100.0±7.0 Bq/m3), while the lowest average radon concentration was found in (Al-Askary) region which was (38.5±4.7 Bq/m3), with an average value of (64.23±14.9 Bq/m3) ,the results show that the radon gas concentrations in soil is below the allowed limit from (ICRP) agency which is (

Autonomous motion planning is important area of robotics research. This type of planning relieves human operator from tedious job of motion planning. This reduces the possibility of human error and increase efficiency of whole process.

This research presents a new algorithm to plan path for autonomous mobile robot based on image processing techniques by using wireless camera that provides the desired image for the unknown environment . The proposed algorithm is applied on this image to obtain a optimal path for the robot. It is based on the observation and analysis of the obstacles that lying in the straight path between the start and the goal point by detecting these obstacles, analyzing and studying their shapes, positions and

dictates the need to study the cultural aspects of the context and the consequent relations between the person and the objective environment surrounding him, as the philosophical understanding of the role of culture has led to the emergence of new theoretical interpretations of design that are organically linked with the development of society, especially that the development of the human environment philosophically and culturally is linked to the philosophical perception of its role in Culture as a precondition for new theoretical interpretations of design.
From the above, this problem can be studied by defining the following question (What are the implications of the cultural context in graphic design)?
The research included