Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

              In this work, pure and doped Vanadium Pentoxide (V₂O₅) thin films with different concentration of TiO₂ (0, 0.1, 0.3, 0.5) wt  were obtained using Pulse laser deposition technique on amorphous glass substrate with thickness of (250)nm. The morphological, UV-Visible and Fourier Transform Infrared Spectroscopy (FT-IR) were studied. TiO₂ doping into V₂O₅ matrix revealed an interesting morphological change from an array of high density pure V₂O₅ nanorods (~140 nm) to granular structure in TiO₂-doped V₂O₅ thin film .Transform Infrared Spectro

BaTiO3 thin films have been deposited on Si (111) and glass substrates by using pulsed laser deposition technique. The films were characterized by using X-ray diffraction, atomic force microscope and optical transmission spectra. The films growth on Si after annealing at 873K showed a polycrystalline nature, and exhibited tetragonal structure, while on glass substrate no growth was noticed at that temperature. UV-VIS transmittance measurements showed that the films are highly transparent in the visible wavelength region and near-infrared region for sample annealing on glass substrate. The optical gap of the film were calculated from the curve of absorption coefficient (αhν) 2 vs. hν and was found tobe 3.6 eV at substrate temperature 5

The problem of the current research addressed the close link between the psychological stress and social isolation as behavior and experience, as well as, the stress of the displaced pupils by the sense of alienation and isolation from the society to which they had moved. It reflects a sense of mystery to the displaced pupils about their lives in the present and future. Therefore, the current research aims to identify the psychological presence and the level of social isolation among secondary school displaced pupils and identify whether there were statistically significant differences in the variables between the displaced pupils (males-females). Moreover, it attempts to identify the relationship between psychological stress and social

     Labile plasma iron and tissue iron overload are major complications of thalassemia disease that increase mortality rate. The iron that is exceeding the capacity of transferrin and ferritin is the leading cause of cell oxidation of many organs such as liver, heart, endocrine systems, etc. This study is designed to investigate the status of liver, thyroid gland and the growth hormone in beta thalassemia patients. In a cross-sectional study, 65 samples of beta thalassemia major were taken who were on a regular chelation therapy and blood transfusion and were to be compared with reference values. The results of the study estimated that 98.46% of the cases had high serum ferritin level, 12.3% high ALT, 27.7% high AST, 86.15% high ALP

The present work reports a direct experimental comparison of the catalytic hydrodesulfurization of
thiophene over Co-Mo/Al2O3 in fixed- and fluidized-bed reactors under the same conditions. An
experimental pilot plant scale was constructed in the laboratories of chemical engineering department,
Baghdad University; fixed-bed unit (2.54 cm diameter, and 60cm length) and fluidized-bed unit (diameter of 2.54 cm and 40 cm long with a separation zone of 30 cm long and 12.7 cm diameter). The affecting
variables studied in the two systems were reaction temperature of (308 – 460) oC, Liquid hourly space
velocity of (2 – 5) hr-1, and catalyst particle size of (0.075-0.5) mm. It was found in both operations that the
conversion

Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

        Throughout this paper, three concepts are introduced namely stable semisimple modules, stable t-semisimple modules and strongly stable t-semisimple. Many features co-related with these concepts are presented. Also many connections between these concepts are given. Moreover several relationships between these classes of modules and other co-related classes and other related concepts are introduced.

Background: A tattoo is a foreign material implanted into the dermis by needle or some other trauma that
results in a visible mark in the skin .either decorative or cosmetic tattoos or may be traumatic tattoos
resulting from car accident or iatrogenic tattoos placed in radiation ports. There are many ways for tattoo
removal one of them is laser treatment by Q-Switched (1064 nm and 532 nm) Nd: YAG Laser.
Objectives: The purpose of this study is to evaluate the efficacy and safety of Q-Switched Nd: YAG (1064 &532 nm) Laser in treatment of tattoos.
Patient and Method: Nineteen lesions of tattoo in different body sites in nine patients collected in private
plastic surgery clinic in

This study has been conducted to examin the effect of sodium propionate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.10% sodium propionate prolonged the storage peroid until the third month, while the use of 0.20% sodium propionate showed no growth of bacteria up to six month of storage, three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli. using 0.10% sodium propionate showed no growth of mold up to three month of storage ,while using of 0.15 % and 0.20% sodium propionate prevent the growth