The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

Stone Matrix Asphalt (SMA) is a gap-graded asphalt concrete hot blend combining high-quality coarse aggregate with a rich asphalt cement content. This blend generates a stable paving combination with a powerful stone-on-stone skeleton that offers excellent durability and routing strength. The objectives of this work are: Studying the durability performance of stone matrix asphalt (SMA) mixture in terms of moisture damage and temperature susceptibility and Discovering the effect of stabilized additive (Fly Ash ) on the performance of stone matrix asphalt (SMA) mixture. In this investigation, the durability of stone matrix asphalt concrete was assessed in terms of temperature susceptibility, resistance to moisture damage, and sensitivity t

The whole research paper examines the impact of ozone as either a just use-alone and coagulation benefit, mainly upon the reduction of dissolved organic carbon from the water with a moderate rate of DOC 10.75 mg/land CaCO3 calcium hardness 300 mg/l. A raw water sample has been taken from the Tigris River (Baghdad, Iraq) was being adopted in research work. The performance of ozone therapy has been assessed by calculations of DOC, DOC quantities, UV254, as well as total trihalomethane (TTHM). Research findings have shown that with 0.9 mg O3/mg DOC ozone use-alone, approximately 60% UV254 reduction and approximately 28% DOC reduction will occur.DOC fractionation analysis indicates that within the water samples, ozone could alter the co

     We report  the influence of different glycine-to-nitrate ratios on the physical and magnetic properties for synthesized zinc-ferrite by  microwave-assisted combustion route. Phase impurity and surface morphology investigated with XRD analysis and field emission- scanning electron microscopy, indicated that  spinel structure  were  formed.Average particles size increased  with the decrease of glycine to nitrate ratio. Magnetic measurement  results indicated that  high values of saturation magnetization  were produced with low  glycine/nitrate ratio. Optical properties of  the investigated ferrites exhibited photo absorption from UV to visible region with 

Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

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Ferrites with the formula Cu0.5Ti0.5HoxFe2-xO4 (x= 0 and 0.09) were prepared by standard ceramic method. The powder mixtures were presintered at 900 oC for 5h. The final sintering of the pellets was performed at 1100 oC for 2 hrs. The dielectric properties and AC conductivity were measured at different temperatures over the frequency range 100Hz - 10MHz. The variation in dielectric constant with frequency revealed that dispersion is due to the Maxwell–Wagner type of interfacial polarization in accordance with Koop’s phenomenological theory. This ferrite showed high value of dielectric constant. At low frequencies the dielectric constant and dielectric loss factor was found to decrease with the increase in frequency and Ho addition. T

The Qazaniyah study included the analysis of 18 wells and 2 springs for the dry period in October 2018 and the wet period in April 2019, including the analysis of physical and chemical properties and the study of heavy elements (Fe, Zn, Cd, Pb, Ni and Cu).The results showed that the water wells and springs for the two periods are highly mineralized and characterized by low alkalinity and very high hardness. Water was fresh in some wells and salty in the others, whereas it was fresh in the springs. Most  of the wells had sodium chloride type, except the wells 12, 7, 6, and 5 which were of Calcium chloride type. The springs for both seasons had calcium chloride type. Based on the World Health Organization criteria ,  all the well

This research dealt with study of cladistics taxonomy of  five  species related to the genus Rumex L. and Polygonum L. from family polygonaceae in Iraq by using Mesquite software V.2.75. This  research support strongly delimiting  the species P. aviculare L. and P. lapathifolia L.as suggested in floras publication while R. dentatus L. is setted in single group whereas R. vesicarius L. and R. conglomeratus Murray were included in the same group. Also, this study involved characteristics of shape, dimensions, color, and ornamentation of seeds and fruits as  the seed forms were ranging from lenticular to trigonous. In terms of size calculations,  the seeds of R. vesicarius  was recorded the higher range (4.0- 4.5) mm in length w