Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

The importance of this study of the growing importance of perception of touch and its association with the job performance of industrial product since the perception stereotactic means he means practiced by the individual through job performance and has assets of knowledge in the mind of the user and require him to mind the capabilities and knowledge cognitive following their individual focus Zhennea.oanfalh following their enthusiasm when using Sense of touch. The study in the first chapter of the research problem to reveal the role played by the process of cognition and its relationship with the touch function of the industrial product and the associated defect in performance and harder to use. The study also pointed to the research ob

Background: Polymethyl methacrylate (PMMA) resin is extensively utilized in prosthodontics and orthodontics, particularly in fabricating artificial teeth, provisional crowns, denture bases, and orthodontic retainers. Aims: This study aimed to evaluate the effects of incorporating cerium oxide and polyether ether ketone nanoparticle (CP) composite into PMMA resin on transverse strength, impact strength, surface hardness, and denture base adaptation. Materials and Methods: A total of 120 PMMA specimens were divided into three groups based on the concentration of CP composite added to PMMA resin, with each group consisting of 40 specimens: a control group without fillers, group (A) containing 1% wt. of composite filler with a ratio of

This contribution provides an atomistic understanding into the impact of W, Nb, and Mo co-substitution at Hf-site of cubic HfO2 lattice to produce Hf1−xTMxO2 system at x = 25%. The calculations have been performed under the framework of density functional theory supported by Habbured parameter (DFT+U). Structural analysis demonstrates that the recorded lattice constants is in good coherence with the previously published results. For the lattice parameters, contraction by 1.33% comparing with the host system has been reported. Furthermore, the doping effect of TM on the band gap leads to its reduction in the resulting Hf0.75TM0.25O2 configurations. The partial density of states (PDOS) indicate that hybridization through localized electroni

This research focuses on improving the photoelectrochemical performance of binary heterostructure Ag2S/ZnO NRs/ITO by manipulating synthesis conditions, particularly the concentrations of sliver nitrate AgNO3 and thiourea CS(NH2)2. The photoelectrochemical performance of Ag2S/ZnO nanorods on indium tin oxide (ITO) nanocomposite was compared to pristine ZnO NRs/ITO photoanode. The hydrothermal technique, an eco-friendly, low-cost method, was used to successfully produce Ag2S/ZnO NRs at different concentrations of AgNO3 and CS(NH2)2. The obtained thin films were characterized using field emission scanning electron microscopy (FESEM), energy-dispersive X-ray spectroscopy (EDS), X-ray diffraction (XRD), ultraviolet-visible spectroscopy

Iraqi EFL college instructors, who supervise the teaching practice of EFL student teachers, commonly experience the inefficient teaching performance of prospective teachers. This inefficiency is usually due to their inability to make connections between the practical experience and the theoretical knowledge of TEFL. One of the reasons behind this inability may be the employment of traditional ways of training and instructing student teachers. Moreover, it is usually noticed that many Iraqi EFL student teachers have a negative attitude toward the teaching profession. They explicitly state that they would join the teaching force only if they fail to work in any other field.

Numerical 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