Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

Galvanic corrosion of stainless steel 316 (SS316) and carbon steel (CS) coupled in 5% wt/v sulfuric acid solution at agitation velocity was investigated. The galvanic behavior of coupled metals was also studied using zero resistance ammeter (ZRA) method. The effects of agitation velocity, temperature, and time on galvanic corrosion current and loss in weight of both metals in both free corrosion and galvanic corrosion were investigated. The trends of open circuit potential (OCP) of each metal and galvanic potential (E_g) of the couple were, also, determined. Results showed that SS316 was cathodic relative to CS in galvanic couple and its OCP was much more positive than that of CS for all investigated ranges of

Two hundred staphylococcal isolates isolated from milk and white cheese samples, which were collected from local markets in Baghdad. The predominant species was Staphylococcus aureus 97 isolates (48.5%), followed by S.chromogenes 82 (41%) and 21 (10.5%) S.epidermidis isolates. The pattern of antibiotic susceptibility of Coagulase Positive Staphylococci (COPS) and Coagulase Negative Staphylococci (CONS) isolates to 3 antibiotics (Methicillin, Tetracyclin and Vancomycin) was determined using disc diffusion method; the results revealed that 80 S. aureus isolates (82.47%) found to be methicillin resistant (MRSA) while 8 isolates (8.24%) were vancomycin resistant (VRSA) and 18 S. aureus isolates (18.5%) resist tetracycline antibiotic. Sixty f

Polycystic ovary syndrome (PCOS) is one of the most common endocrine disorder. To determine the metabolic disorders in women with PCOS, (25) women with PCOS ages (15 - 47) years have been investigated and compared with (20) healthy individuals. All the studied groups were carried out to measure fasting blood sugar, (anti-GAD Ab, anti β-islet cell Ab by IFAT) and measured insulin level by ELISA. There was significant elevation in the concentration of fasting blood sugar than in control groups (p ≤ 0.05) and there was negative results for anti-GAD Ab and anti β-islet cell Ab by IFAT test for serum of women with PCOS, while there was significant differences in the insulin level for women with PCOS compared with control groups (p ≤ 0.05),

The study was conducted at the fields of the Department of Horticulture and Landscape Gardening, College of Agriculture, University of Baghdad " Abu Ghraib" during the growing seasons 2013-2014 to Evaluate the Vegetative growth , yield traits and genetic parameter of some tomato mutants. Results showed significantly increased of plant height in M6-2 mutant 245cm in Comparison with M6- 3 130 cm . M6-4 mutant significantly increasing of floral clusters 13 . Mutant M6-3 showed significantly increasing the average of, fruit weight 125.9g and plant yield 7.17 kg.plant-1 as comparison with M6-2 which showed decreasing of average of fruit weight and plant yield 79.40g and 4.38 kg.plant-1 respectively. Also results showed the highest Genetic variat

    A survey conducted at Dalmaj marsh, Al-Diwaniya Province during 2013 revealed that the marsh encounters a considerable part of the Iraqi vertebrate fauna including 147 species belonging to five classes; Pisces, Amphibia, Reptilia, Aves and Mammalia. Some species are of globally conservation importance. The present results are discussed with the pertinent literature.

Spent catalysts for sulfuric acid production have large amount of vanadium and due to environmental authority it is required to reduce the vanadium contain of the spent catalyst. Experimental investigation was conducted to study the vanadium recovery from spent catalyst via leaching process using sodium hydroxide to study the effect of process variables (temperatures, sodium hydroxide molarities, leaching time and particle size) on vanadium recovery. The effect of process variables (temperature, particle size,molarities of sodium hydroxide and leaching time) on the percentages of vanadium recovery were investigated and discussed .It was found that the percentage of vanadium recovery increased with increasing temperature up to 100 , incre

Single Point Incremental Forming (SPIF) is a forming technique of sheet material based on layered manufacturing principles. The sheet part is locally deformed through horizontal slices. The moving locus of forming tool (called as toolpath) in these slices constructed to the finished part was performed by the CNC technology. The toolpath was created directly from CAD model of final product. The forming tool is a Ball-end forming tool, which was moved along the toolpath while the edges of sheet material were clamped rigidly on fixture.

This paper presented an investigation study of thinning distribution of a conical shapes carried out by incremental forming and the validation of finite element method to evaluate the limits of the p

Endocrine Abnormalities in β-thalassemia major are common disturbing
complications, that need prompt management. Importance of this work was to
evaluate the some biochemical parameters and endocrine hormones related to
the pubertal maturity and fertility status in cases with thalassemia. A sixty patients
[38 males and 22 females] with β - thalassemia major against 30 healthy subjects
[17 males and 13 females] were enrolle . The Blood levels of, Leptin, Vitamin D,
thyroid function test, parathyroid hormone, ghrelin, and sex hormones were
determined in the blood. Body Mass Index (BMI) was also evaluate. Results
showed that besides lower BMI, all hormones assessed were significantly lower in
thalassemia β-major

Background: Salmonella spp. are one of the most frequently reported causes of bacterial foodborne outbreak in the world.
Objective: This study has been conducted to detect salmonella as a major public health problem worldwide.
Methods: A total of 12 samples including 8 white meat (chicken) and 4 red meat (beef) samples were collected randomly from each sample; 25gr was separated and treated with 225ml of buffered peptone water, incubated at 37C°and 42C° for 24 hours. Samples were streaked on selective enteric agar.
Result: Totally 4 out of 8 chicken meat and one out of 4 red meat samples were contaminated with Salmonella spp.
Conclusion: These results confirmed the previous findings stating the proper packaging of meat prod