The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

Carbonate matrix stimulation technology has progressed tremendously in the last decade through creative laboratory research and novel fluid advancements. Still, existing methods for optimizing the stimulation of wells in vast carbonate reservoirs are inadequate. Consequently, oil and gas wells are stimulated routinely to expand production and maximize recovery. Matrix acidizing is extensively used because of its low cost and ability to restore the original productivity of damaged wells and provide additional production capacity. The Ahdeb oil field lacks studies in matrix acidizing; therefore, this work provided new information on limestone acidizing in the Mishrif reservoir. Moreover, several reports have been issued on the difficulties en

KE Sharquie, AA Noaimi, MS Abass, American Journal of Dermatology and Venereology, 2019 - Cited by 4

An innovative two-step noncatalytic esterifcation technique was proposed to synthesize alkyl esters from free fatty acids simulated in waste cooking oil, as a pretreatment process for biodiesel production, without adding any catalyst under normal conditions of pressure and temperature. The efect of methanol:oil molar ratio, reaction time, mixing rate, and reaction temperature were investigated. The results confrmed that the conversion of the reaction was increased when increasing the methanol molar ratio and decreased in prolonged reaction temperature. High conversion (94.545%) was successfully achieved at optimized conditions of 115:1, 65:1 methanol:oil molar ratio in the frst step and second step, respectively, other conditions i

In this study NiO - CoO bimetallic catalysts are prepared with two Ni/Co ratios (70:30 and 80: 20) using the precipitation method of nitrate salts. The effects of Ni /Co ratio and preparation methods on the catalyst are analyzed by using different characterization techniques, i.e. atomic absorption (AA) , XRD, surface area and pore volume measurements according to the BET method . The results indicate that the best catalyst is the one containing the percentage of Ni :Co ( 70 : 30 ). Experiments indicate that the optimal conditions to prepare catalyst are stirring for three hours at a temperature of 60oC of the preparation , pH= (8-9) , calcination temperature at 400oC for two hours

In this research, the effect of reinforcing epoxy resin composites with a filler derived from chopped agriculture waste from oil palm (OP). Epoxy/OP composites were formed by dispersing (1, 3, 5, and 10 wt%) OP filler using a high-speed mechanical stirrer utilizing a hand lay-up method. The effect of adding zinc oxide (ZnO) nanoparticles, with an average size of 10-30 nm, with different wt% (1,2,3, and 5wt%) to the epoxy/oil palm composite,  on the behavior of an epoxy/oil palm composite was studied with different ratios (1,2,3, and 5wt%) and an average size of  10-30 nm.  Fourier Transform Infrared (FTIR) spectrometry and mechanical properties (tensile, impact, hardness, and wear rate) were used to examine the composites. The

Terrestrial Laser Scanning (TLS) can be used to detect damage and analyze volumetric changes in large structural test specimens. Compared to traditional imaging and surface analysis methods, the primary reason for using 3D scanning is the difficulty of attaching targets to towers of varying heights, as well as the fact that some towers are covered with insulating materials that obscure key landmarks. In addition, the large number of incoming and outgoing pipes and stairs attached to the towers further complicates traditional assessment methods. This research focuses on assessing the damage to the three refining towers at the Baiji Refinery facility. Scanning was performed using a 3D laser scanner with HDR color imaging, capturing da

In this research, the effect of reinforcing epoxy resin composites with a filler derived from chopped agriculture waste from oil palm (OP). Epoxy/OP composites were formed by dispersing (1, 3, 5, and 10 wt%) OP filler using a high-speed mechanical stirrer utilizing a hand lay-up method. The effect of adding zinc oxide (ZnO) nanoparticles, with an average size of 10-30 nm, with different wt% (1,2,3, and 5wt%) to the epoxy/oil palm composite,  on the behavior of an epoxy/oil palm composite was studied with different ratios (1,2,3, and 5wt%) and an average size of  10-30 nm.  Fourier Transform Infrared (FTIR) spectrometry and mechanical properties (tensile, impact, hardness, and wear rate) were used to examine the composites. The FTIR

The increasing Global Competitive and the continuous improvement in information technology has led the way to the development of the modern systems and using modern techniques. One of these techniques is benchmarking style and Total Quality Management all of them are used to improve the production process and target rid from the losts on the other side.

The Benchmarking style has become a very important for all the industrial systems and the serving systems as well. And an instrument to improve their performance specially those which are suffering from the highness of the costs or waste in time on the other side.

This study aims to depend on virtual Benchmarking style in the eval