The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

Abstract

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluati

      Compounds from tin oxide doped with gallium oxide and cerium oxide were synthesized. Thin films from (SnO₂:Ga₂O₃,CeO₂) with different doping ratios were prepared on glass and single crystal silicon as substrates with the use of the pulsed laser deposition technique. The results of FTIR spectrums analysis was presented. Varies heterojunctions were fabricated from (SnO₂:Ga₂O₃,CeO₂ /Cu₂S/c-pSi) heterojunctions solar cell which are formed from two layers: the first was Cu₂S and the second was layer from tin oxide doped with two oxides named gallium oxide and cerium oxide with different doping ratios (0, 0.03, 0.05, and 0.0

In this research an analysis for improving the fatigue behavior (safety factor of fatigue) of non- articular prosthetic foot (SACH) in the region (Bolt Adapter).The laser peening was carried to the fatigue specimens to improving the fatigue properties of bolt’s material. The tests of mechanical properties and fatigue behavior were carried for material that the bolt manufacture from it, a region where the failure occur and inserted of these properties to the program of engineering analysis (Ansys) to calculate the safety factor of fatigue. The results showed that the safety factor after hardening by laser is increased by 42.8%.

Aluminum doped zinc oxide nanoparticles (AZO) with different doping concentrations were prepared by Nd-YAG laser ablation of target in deionized water. The characterization of these nanoparticles was performed using Fourier transform infrared (FTIR)  spectroscopy,  scanning electron microscopy (SEM) and photoluminance spectroscopy (PL).  FTIR spectra confirmed the formation  of vibrational bonds for ZnO NPs and AZO NPs. SEM images illustrated that the size and shape of the NPs changed with changing the number of laser pulses. Photoluminescence peaks exhibited two emission peaks, one at the UV region and the second in the visible region, which were modified as the number of laser pulses and doping concentration were ch

Aeromonas salmonicida is a fish pathogen and recognized to cause a variety of diseases in humans. There are a few information about A.salmonicida in Iraq and there is no any previous molecular study on it. During the period of December 2017 to May 2018; Sixteen isolates of the A. salmonicida were isolated and identified from 300 common carp (Cyprinus carpio) fishes stomach in aquarium of Erbil city/ Iraq by using manual, automated Vitek 2 compact system, and confirmed by PCR using gene TonB-dependent siderophore (364bp). Antimicrobial susceptibility was determined by disk diffusion method and the results found that all isolates 100% susceptible to imipenem, 100% resistant to nalidixic acid and variable resistan

The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV

Crystalline NiO and doped with rare earth lutetium oxide (Lu₂O₃) at (6%wt)., have been prepared by pulsed laser deposition (PLD), The Q-switched Nd:YAG laser beam was incident at an angle of 45° on the target surface, and the energy of the laser was 500 mJ, wavelengths of 532nm, and frequency 6Hz. XRD pattern shows all doped and undoped films are polycrystalline, and cubic structure. The 200nm thin NiO showed an average optical energy band gap of 3.4eV, and increase with doping at 6% Lu₂O₃. The Hall Effect measurements confirmed that holes were predominant charges in the conduction process (i.e p-type). D.C conductivity measurements with temp-erature (T), show

Thin films of cadmium sulphoselenide (CdSSe) have been prepared by a thermal evaporation method on glass substrate, and with pressure of 4x10-5 mbar. The optical constants such as (refractive index n, dielectric constant ?i,r and Extinction coefficient ?) of the deposition films were obtained from the analysis of the experimental recorded transmittance spectral data. The optical band gap of (CdSSe) films is calculate from (?h?)2 vs. photon energy curve. CdSSe films have a direct energy gap, and the values of the energy gap were found to increase when increasing annealing temperature. The band gap of the films varies from 1.68 – 2.39 eV.

Background: Osteoporosis is denoted by low bone mass and microarchitectural breakdown of bone tissue, directing to increased fracture risk and bone fragility. Fractures may lead to a decreased quality of life and increased medical costs. Thus, osteoporosis is widely considered a significant health concern.

Objective. This study aimed to compare quantitative computed tomography (QCT) and dual-energy X-Ray absorptiometry (DXA) to detect osteoporosis in postmenopausal women.

Subjects and Methods. We measured spinal volumetric bone mineral density (BMD) with QCT and areal spinal and hip BMD with DXA in 164 postmenopausal women. We calculated the osteo