The increasing level of residents’ requirements of the local community led to the necessity for sufficient local funding to satisfy the residents’ requirements and services of the local units affiliated with the decentralized administrative systems on the one hand, and to the role of local financing in the financial independence of local units on the other hand.With the presence of local financing, the financial independence of local units is achieved and is considered one of the conditions for financial independence, which is the provision of local financing to the units away from central support. The study focused in this research to clarify the concept of local financing for local units with a statement of its conditions and importan

Numerous drilling additives and materials are used continuously because they are necessary to support and give the required properties of the drilling fluid so that to ensure the stability of the borehole. This paper aspires to evaluate the rheological properties of bentonite (montmorillonite) Trefawey as an alternative to using commercial bentonite. Monitoring and evaluating of the rheological and filtration properties were prepared. This exertion aims to focus on the effect of hematite, and barite on the rheological properties of the three aforementioned bentonite types. An improvement in the rheological properties of bentonite (montmorillonite). Trefawey was observed after adding the previous heavy materials. Hematite has by some

The lead-acid battery has become so dependable in its used applications of automobile starting, emergency lighting and telecommunications, which left an impression that no further investigation is necessary or desirable. While there has been slow continuous improvements in lead-acid battery performance and mainly limited to design and material engineering. This work is mainly devoted to the properties of the active mass of the positive electrode and the acid/water ratio during the manufacturing process. A field study is carried out at the State Battery Manufacturing Company located in Baghdad, to prepare batches of lead mono-oxide with predefined quantities of liquid additives (i.e. sulfuric acid and water). Quality control and laborator

Background:The demand for esthetic orthodontic appliances is increasing so that the esthetic orthodontic archwires were introduced. This in vitro study was designed to evaluate the surface roughness offiber-reinforced polymer composite (FRPC) archwires compared to coated nickel-titanium (NiTi) archwires immersed in artificial saliva. Materials and Methods:Three types of esthetic orthodontic archwires were used: FRPC (Dentaurum), Teflon coated NiTi (Dentaurum) and epoxy coated NiTi (Orthotechnology). They were round (0.018 inch) in cross section and cut into pieces of 15 mm in length.Forty pieces from each type were divided into four groups; one group was left at a dry condition and the other three groups were immersed in artificial saliva (

In the beta decay process, a neutron converts into a proton, or vice versa, so the atom in this process changes to a more stable isobar. Bethe-Weizsäcker used a quasi-experimental formula in the present study to find the most stable isobar for isobaric groups of mass nuclides (A=165-175). In a group of isobars, there are two methods of calculating the most stable isobar. The most stable isobar represents the lowest parabola value by calculating the binding energy value (B.E) for each nuclide in this family, and then drawing these binding energy values as a function of the atomic number (Z) in order to obtain the mass parabolas, the second method is by calculating the atomic number value of the most stable isobar (ZA). The results show

The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

The study was planned to evaluate the effect of adding Guanidinoacetic acid in some characteristics of the sperm of the rams. This study was conducted in the animal field of the Animal Production Department / Faculty of Agricultural Engineering Sciences / University of Baghdad, for the period from 5/8/2018 to 28/2/2019. In this experiment, 3 rams were used at the age of 2-2.5 years and weighed 50-54 kg. The semen was collected early in the morning and once a week and the semen was pooled to remove the individual differences. The treatments were divided: GAA-free control group, treatment T1 (0.05 mg / 100 ml GAA), T2 treatment (0.1 mg / 100 ml GAA) and T3 treatment (0.2 mg / 100 ml GAA). The results of the study showed a significant decrease

This study aimed to identify the role of school administration in achieving educational and learning goals from the point of view of educational supervisors in the stage of basic education. The descriptive method was adopted. As for the sample size, it has reached (59) educational supervisors. A questionnaire consisting of 29 paragraphs divided into four areas was used. The data were statistically analyzed on the Chi-square test, the percentage, and the mono-variance analysis. The result showed that the school administration contributes to achieving educational goals. It also works to solve problems in democratic ways, and in modern methods, there are differences in the criteria for choosing the headmaster. The study recommended that sch