The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

A chemical study was carried out to evaluate the efficiency of the liver enzyme concertation and uric acid level and its antagonists in the serum of the professors exposed to chemicals in the laboratories of the University of Samarra and their comparison with the healthy people. The research included 25 samples of the exposed professors and 20 samples as a group of officers.

              The results of the current study showed a significant increase in the level of   AST, ALT in the serum of professors exposed to chemicals compared to healthy people. The results showed no significant increase in

This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef

Submerged arc welding (SAW) process is an essential metal joining processes in industry. The quality of weld is a very important working aspect for the manufacturing and construction industries, the challenges are made optimal process environment. Design of experimental using Taguchi method (L9 orthogonal array (OA)) considering three SAW parameter are (welding current, arc voltage and welding speed) and three levels (300-350-400 Amp. , 32-36-40 V and 26-28-30 cm/min). The study was done on SAW process parameters on the mechanical properties of steel type comply with (ASTM A516 grade 70). Signal to Noise ratio (S/N) was computed to calculate the optimal process parameters. Percentage contributions of each parameter are validated by using an

In the present work studies were carried out to extract a cationic dye (Methylene Blue MB) from an aqueous solution using emulsion liquid membrane process (ELM). The organic phase (membrane phase) consists of Span 80 as emulsifier, sulfuric acid solution as stripping agent and hexane as diluent. 

In this study, important factors influencing the extraction of methylene blue dye were studied. These factors include H₂SO₄ concentration in the stripping phase, agitation speed in the dye permeation stage, Initial dye concentration and diluent type.

   More than (98%) of Methylene blue dye was extracted at the following conditions: H₂SO₄ concentration (1.25) M, agitation

This study was designed to look for certain biochemical markers(serum uric acid and serum peroxynitrite) in women presented with obesity and to compare the level of these markers with non-obese women. A total number of 63 women were recruited from outpatients and private clinics to admit in this study. The patients were grouped into non obese women (Group I) and obese women (Group II). The anthropometric and blood pressure were determined and venous blood was obtained from each patient for determination of C-reactive protein, uric acid and peroxynitrite. The results showed that there were no significant differences in age or in concomitant or associated diseases in both groups except rheumatoid arthritis which account 80% of group I and 25%

This work aims to provide a statistical analysis of metal removal during the Magnetic Abrasive Finishing process (MAF) and find out the mathematical model which describes the relationship between the process parameters and metal removal, also estimate the impact of the parameters on metal removal. In this study, the single point incremental forming was used to form the truncated cone made of low carbon steel (1008-AISI) based on the Z-level tool path. Then the finishing was accomplished using a magnetic abrasive process based on the Box-Behnken design of the experiment using Minitab 17 software was used to finish the surface of the formed truncated cone. The influences of different parameters (feed rate, machining step s

BACKGROUND: Hepatocyte growth factor (HGF) is a proangiogenic factor that exerts different effects over stem cell survival growth, apoptosis, and adhesion. Its impact on leukemogenesis has been established by many studies. AIM: This study aimed to determine the effect of plasma HGF activity on acute myeloid leukemia (AML) patients at presentation and after remission. PATIENTS AND METHODS: This was a cross-sectional prospective study of 30 newly-diagnosed, adult, and AML patients. All patients received the 7+3 treatment protocol. Patients’ clinical data were taken at presentation, and patients were followed up for 6 months to evaluate the clinical status. Plasma HGF levels were estimated by ELISA based methods in the pa