The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in

This paper presents the theoretical and experimental results of drilling high density
polyethylene sheet with thickness of 1 mm using millisecond Nd:YAG pulsed laser. Effects of laser
parameters including laser energy, pulse duration and peak power were investigated. To describe and
understand the mechanism of the drilling process Comsol multiphysics package version 4.3b was used to
simulate the process. Both of the computational and experimental results indicated that the drilling
process has been carried out successfully and there are two phases introduced in the drilling process,
vaporization and melting. Each portion of these phases depend on the laser parameters used in the
drilling process

This study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity.

Four bacterial strains were isolated from diesel contaminated soil samples. The isolates were identified by the Vitek 2 system, as Sphingomonas paucimobilis, Pentoae species, Staphylococcus aureus, and Enterobacter cloacae. The potential of biological surfactant production was tested using the Sigma 703D stand-alone tensiometer showed

    In this article, the research presents a general overview of deep learning-based AVSS (audio-visual source separation) systems. AVSS has achieved exceptional results in a number of areas, including decreasing noise levels, boosting speech recognition, and improving audio quality. The advantages and disadvantages of each deep learning model are discussed throughout the research as it reviews various current experiments on AVSS. The TCD TIMIT dataset (which contains top-notch audio and video recordings created especially for speech recognition tasks) and the Voxceleb dataset (a sizable collection of brief audio-visual clips with human speech) are just a couple of the useful datasets summarized in the paper that can be used to test A

The microstructure and wear properties of 392 Al alloy with different Mg contents were studied using centrifugal casting. All melted alloys were heated to 800 ºC and poured into the preheated centrifugal casting mold (200-250 ^ºC) at different mould rotational speeds (1500, 1900 and 2300 r.p.m).  It is clear from the results obtained that wear rate was dependent on the Mg content, applied load and mould rotational speed. Furthermore, wear test showed that the minimum wear rate was found in the inner layer of produced rings at mould rotational speed of 1900 r.p.m and Mg content of 5%.

     The goal of current research is to identify the difficulties in the application of modern physics in the middle schools of the province of Baghdad schools from the perspective of teachers of physics trends, sample search of (127) teachers, Karkh Third Directorate, and use Researcher questionnaire data collection tool after applying it to teachers who have experience (5) years and more after confirmation of the validity and reliability of the scale (the tool) researcher has used the averages for the purpose of interpreting the results. the results showed that the difficulties have been in the order following: (difficulties related educational environment of modern trends of teaching, curriculum-related dif

The experiment was carried out to study the effect of variety and gibberellic acid in concentration (0 and 50)mg.lat-1 and BL in five concentration (0, 0.50 ,1 ,2 and 3)mg.ltr-1 and their interaction in some chemical Characteristics and total chlorophyll for Dill plant . the experiment designed according Randomized Complete Block Design (RCBD) and three replicates per treatment, compared to the average using less significant difference at the level of probability (0.05) , the results showed the following:- The effect of brassinolide with it,s concentrations led to obtain a significant increase in all the studied characteristics, so the superiority of the concentration of 2 mg.L-1 of brassinolide in each of Ca, Mg,Fe, and total chlorophyll T

Abstract:-

            The approach maintenance and replacement one of techniques of operations research whom cares of the failure experienced by a lot of production lines which consist of a set of machines and equipment, which in turn exposed to the failure or work stoppages over the lifetime, which requires reducing the working time of these machines or equipment below what can or conuct  maintenance process once in a while or a replacement for one part of the machine or replace one of the machines in production lines. In this research is the study of the failure s that occur in some parts of one of the machines for the General Company for Vege

This work deals with the nematode parasitesfrom the midgut of (16) specimens of Green
toad (Bufo viridis) Laurenti, 1768 collected from Baghdad area,central Iraq.
The parasites are:Cosmocercoides variabilis (Cosmocercidae) that considered as the first
report in Iraq on it and Oswaldocruzia filiformis (Molineidae).