The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

The recent advances in technology, the increased dependence on electrical energy and the emergence of the fourth industrial revolution (Industry 4.0) were all factors in the increased need for smart, efficient and reliable energy systems. This introduced the concept of the Smart Grid (SG). A SG is a potential replacement for older power grids, capable of adapting and distributing energy based on demand. SG systems are complex. They combine various components and have high requirements for real time reliable operation. This paper attempts to provide an overview of SG systems, by outlining SG architecture and various components. It also introduces communication technologies, integration and network management tools that are involved in SG sys

Background: Meclizine hydrochloride (MCZ) is an antihistamine that is used as an antiemetic to prevent and cure nausea and vomiting. Because of its limited water solubility and first-pass metabolism, it exhibits variable absorption. Objective: To formulate and evaluate MCZ as an intranasal in situ gel with increased residence time and permeability. Methods: We made an inclusion complex of MCZ using various cyclodextrins as a complexing agent to help the drug dissolve better. The complexes were studied, and the ones that were better at dissolving were chosen to be used in the creation of an in situ gel with poloxamer 407 (17–20% w/v) and hyaluronic acid (0.25–0.75% w/v). Prepared formulas were subjected to various evaluation tes

A total of (90) blood samples were collected from male patients infected with Toxoplasmosis who recovered from COVID- 19 and attended Kamal Alsamiraai Hospital from 15 January to 15 September 2021. We measured anti-Toxoplasma antibodies (IgG and IgM) detected by ELISA, whereas Anti-COVID-19 antibodies (IgG and IgM) were estimated using Elisa and Afilias. The semen characteristics were also studied among fertile, healthy individuals (control group) and sub-fertile patients. Results showed that the mean sperm count was high among the control group (40.5±1.3x 106/ml) compared with that of the sub-fertile patients (10.3±1.75 and 8.8±1.9 x 106/ml for oligozoospermia, and oligoasthenozoospermia respectively), and it was the highest (44.7±1.4

The diesel oil type S-3 specified for diesel engine has limited the suitability for diesel trucks for 8000 km, but didn't clarify its suitability if used in tractor engines.It is known that the work style of farm tractor differs from that of other vehicles where tractors are used for all the activities in sever conditions and under the complete usage of the available power and capability, so there is no sign or indication of the usage period of this oil in tractor's engine. The oil has been used on Cirta C6806 tractors. The manual book of the tractor's engine, Deutz recommends changing the oil every 100 hrs. Therefore the main goal of this research is to give the recommended working hours for S-3 diesel oil when used in farm tractor engines

Objectives: To Assess the Effect of Physical Status of Polycystic Ovarian Syndrome on Women in Reproductive Age,
To Find out the Relationship Between Polycystic Ovarian Syndrome and Women's Physical Health (Acne , Hirsutism ,
Weight Gain , Irregular Menstrual Period),&To Identify the Association of Physical Status to polycystic ovarian
syndrome and Some Socio Demographic Characteristic (Age ,Occupation & Obesity ), and Reproductive
Characteristic(Gravida ,Para ,Abortion &Menstrual Regularity).
Methodology :a descriptive analytical study was conduct on Non-probability (purposive sample) of (100)women who
suffering from polycystic ovarian syndrome in reproductive age in infertility counseling from three hospit

The study aimed to evaluate Glucagon-Like Peptide-1 levels in Polycystic ovary syndrome (PCOS) infertile female with Diabetes Mellitus (DM) and compare the results with control group, also, to find the correlation for GLP-1 with Luteinizing hormone (LH), Follicle stimulating hormone (FSH) and LH/FSH ratio that may be used in prediction atherosclerosis in these patients. The study included nineteen women with age ranged (30-40) years and BMI ranged between (30-35) Kg/m 2. Subjects were divided into two groups: group (1) consist of (45) females as a healthy control and group (2) consist of (45) infertile females with PCOS and DM as complication. Fasting serum glucose was determined by using commercial kits (Biolabo SA-France); LH, FSH, prolac

Knowledge management contribute to the overall private university libraries to develop libraries for the purpose of creating human and technological resources by investing research and development, as well as education and training for life.
This study followed the methodology of the descriptive and historical pillars of knowledge management for the years 1990 to the present day in 2017, depending on statistical figures obtained by the researchers from the General Secretariat of the Central Library at the University of Baghdad, and the Human Resources Division, which specialized human resources training after 2004 (and before those years from 1982 until 2002, where the continuing education was committee of the fixed committees are wor