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

Background: There is considerable evidence which associate cardiovascular morbidity and mortality with obesity, however, a direct effect of uncomplicated obesity on cardiac function is not well established.
Objective: To evaluate the relationship between body mass index (BMI) and left ventricular structure and function.
Methods: This cross-sectional study was carried out on (146) apparently healthy adults from both sexes (85 male and 61 female) aged 20-59 years(36.49±9.92 ). Subjects were grouped according to BMI into1.normal weight group included 47 subjects (BMI=18.5-24.9Kg/m2);2. Overweight group included 43 subjects (BMI=25-29.5 Kg/m2) and 3. obese group included (56) subjects(BMI≥30). Echo

Dairy wastewater generally contains fats, lactose, whey proteins, and nutrients. Casein precipitation causes the effluent to decompose into a dark, strong-smelling sludge. Fluid waste contains soluble organic matter, suspended solids, and gaseous organic matter, which cause undesirable taste and smell, grant tone and turbidity, and advance eutrophication, which plays an essential role in increasing biological oxygen demand (BOD) in water. It also contains detergents and disinfecting agents from the rinses and washing processes, which increase the need for chemical oxygen (COD). One of the characteristics of dairy effluents is their relatively high temperature, high organic contents, and wide pH range, so the discharge of wastewater into

سها علي حسين, هويدة إسماعيل إبراهيم, Journal of Physical Education, 2017 - Cited by 1

Dujaila River is one of the Tigris River branches, its length is 69.45 km, 15 m width and 2.80 m depth, and discharge rate is 42.15m3/Sec. The river provides the water share for 396 thousand Acres.
The primary objective of this study is to evaluate the suitability of water resources, for various purposes in the Dujaila River, Wasit Governorate-central Iraq. Physical and chemical properties have been investigated for 9 surface samples of the period August 2015- March 2016. The tests have been taken for the water major ions, total dissolved solids, electrical conductivity and acidity . Results indicated that the river water is classified as fresh water, according to the total dissolved solid (TDS), which its value ranges between (665-68

The authentic traditional architecture proved that it is very convenient to the environmental and social regulations where it appeared and lasted for hundred of years.

This traditional architecture got the intelligence in providing thermal comfort for their occupants by the intelligent usage of the building materials and the intelligent planning and designs which took in consideration the climatic condition and the aerodynamics of the whole city as one ecological system starting from the cold breeze passing through its narrow streets till it enters the dwelling units and glides out through the wind catchers.

This architecture had been neglected and replaced by modern imported architecture which had collap

The semiempirical (PM3) and DFT quantum mechanical methods were used to investigate the theoretical degradation of Indigo dye. The chemical reactivity of the Indigo dye was evaluated by comparing the potential energy stability of the mean bonds. Seven transition states were suggested and studied to estimate the actually starting step of the degradation reaction. The bond length and bond angle calculations indicate that the best active site in the Indigo dye molecule is at C10=C11.  The most possible transition states are examined for all suggested paths of Indigo dye degradation predicated on zero-point energy and imaginary frequency. The first starting step of the reaction mechanism is proposed. The change in enthalpy, Gibbs free energ

This hydrochemical study of the surface and groundwater in Khan AL-Baghdadi  area, western Iraq,  included the interpretation of physical, chemical, and biological properties. Water samples were collected from wells (14 samples) and surface water of Euphrates River (6 samples) for the dry and wet periods of October 2018 and April 2019, respectively. The stable isotopes analysis was performed for the dry period only. The surface water samples were characterized by slightly alkaline, fresh, excessively mineralized, Ca-chloride type, and hard to very hard water class. While the groundwater samples were characterized by slightly alkaline, brackish, excessively mineralized, Ca-chloride and Na-Chloride type, and hard to very hard wat