The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

Sewer system plays an indispensable task in urban cities by protecting public health and the environment. The operation, maintenance, and rehabilitation of this network have to be in a sustainable and scientific manner. For this purpose, it is important to support operators, decision makers and municipalities with performance evaluation procedure that is based on operational factors. In this paper, serviceability and performance indicator (PI) principles are employed to propose methodology comprising two enhanced PI curves that can be used to evaluate the individual sewers depending on operational factors such as flowing velocity and wastewater level in the sewers. In order to test this methodology; a case study of al-Ru

Sewer system plays an essential task in urban cities by protecting public health and the environment. The operation, maintenance, and rehabilitation of this network have to be sustainable and scientifically. For this purpose, it is crucial to support operators, decision makers and municipalities with performance evaluation procedure that is based on operational factors. In this paper, serviceability and performance indicator (PI) principles are employed to propose methodology comprising two enhanced PI curves that can be used to evaluate the individual sewers depending on operational factors such as flowing velocity and wastewater level in the sewers. To test this methodology; a case study of al-Rusafa in Baghdad city is

This study “discusses the benefit of “addition waste paper as a “new cellulose material “in mortar mixes. A partial addition of waste paper by cement weight was achieved to produce cement composite mortar.  Pulp and paper is the third major industrial dumper of air, soil and water. In recent year, paper and paperboard constitute a greater portion of many countries’ urban solid discarded generation. Beside, it increases characteristic “strength due to existence “of hydrogen links “in the microstructure of “paper. Furthermore, it consume “better thermal protection. The addition percentages “of waste paper used “in this work were (5%, 10%, 15% and 20%) by “mass of cement to measure and evaluat

Char formation is subdivided into three lithological types according to the percentage of detrital quartz and calcite (micrite and sparite), through the petrographic study of 13 thin sections collected from a section at Wadi Al-Ratgha (west of Al-Qaim, Iraq Western Desert). The three rock units are: Limy sandstone, limestone and sandy limestone. Depending on the mean gain size of detrital quartz and degree of sorting and the type of matrix, Ghar Formation can be classified in to three types, i. e. off-shore sediments with low energy environment, near shore sediments with high energy environment and mixed sediments with transitional energy environment. This is due to local transgression and regression of sea level at late lower Miocene du

In recent years, there is more interest in water sources availability, including groundwater due to an increase in demand for water because of the increasing population in the world, and the water recedes due to climate change also. Therefore, the study of groundwater has required more attention. The aim of the present study is to establish a MODFLOW model in the groundwater modeling system software to simulate the movement of groundwater in the Turssaq alluvial fan which is located in the Qazaniyah city, east of Diyala Governorate. The solid model was used to define the aquifer in the study area. Using the GIS software, mapping and preparing the data needed to create a conceptual model were carried out. The data of the

In the present work, a d.c. magnetron sputtering system was designed and fabricated. The chamber of this system was includes from two copper coaxial cylinders where the inner one used as a cathode (target) while the outer one used as the anode with Solenoid magnetic coil located on the outer cylinder (anode). The axial profile of magnetic field for various coil current (from 2A to 14 A) are shown. The plasma characteristics in the normal glow discharge region are diagnostics by the 2.2mm diameter Langmuir probe with different length along the cathode and located at different radial positions 1cm and 2cm from the cathode surface. The result of this work shows that, the electron energy distributions at different radial positions along the

The paper is concerned with a linguistic analysis of  the blurbs, used in advertising English and Arabic novels.  A blurb is an advertising persuasive text, written on the back cover of a book. Blurbs of selected novels are chosen as  representative examples. The selected blurbs belong to two languages, Arabic and English. The paper aims at studying the linguistic features that are characteristic of blurbs as advertising texts and making a sort of comparison between English blurbs and Arabic ones. A linguistic analysis on four levels is presented. Blurbs are tackled from the point of view of four linguistic disciplines that are phonology, syntax, semantics and discourse analysis. A reference is made to the linguistic featu

Seasonal variations of the species composition and abundance of Cladocera were studied in two stations at the end of the Tigris River and one station at the confluence of the Tigris with Euphrates area, at the beginning of the Shatt Al-Arab River in Al-Qurnah North of Basrah Province, from October 2015 to August 2016. Samples of zooplankton were collected by plankton net 100-µm. mesh size. The population density of Cladocera ranged between 1 Ind /m³ during summer and 211 Ind./m³ during winter at station 1 (Al-Jewaber Bridge). A total of 16 species of Cladocera belonging to 12 genera were recorded in the study. The average density of Cladocera ranged from 23.2 ind./m³ at Station 2 (Hamayon Bridge) to 53.7 Ind./m³

A statistical study was made to know the characteristics of Decametric (DAM) emission emitted from Jupiter's planet. These characteristics are the sporadic nature, time, type and the frequency. Period of 11 years was taken to study the first and year 2004 was taken to study the others. Data were provided from Radio Jove project, which gave information about the observer's location, date, time, type and the frequency. The results indicated that the DAM emission was sporadic, the time was between (00:01-05:31) hour, it was found that (Io-B) is the largest number, as compared with others , a large number emission occurred at frequency range (20-21) MHz. The results were compared with results of Radio Jove software, which indicated that the DAM