The interim administration is an application of the idea of management required by certain circumstances, which are necessary and urgent, and most laws, especially the laws we have compared (the French Civil Code and the Egyptian civil law and the Iraqi civil law) did not regulate the idea of interim administration accurately, This idea is interrelated, but this idea is highlighted whenever a temporary administrator is needed. It is often necessary to maintain a financial or financial burden that is impossible for the owner to manage his own money for one reason or another, the appointment of a temporary manager who manages these funds, we find the legislator resort in such a case to appoint a manager to temporarily save and manage the funds, The appointment of the interim director in the event that the legislator does not provide for his appointment. In the idea of interim administration, we find a wide application of the idea of the work of the Department as the need arises to put money under guard when there is a dispute, claiming the existence or right of two or more people, and the task of the guard is to keep the thing and maintain and manage until the dispute is resolved, The reason for this is the right of the person to prove it to him. The reason for the guard may be the signing of a reservation on the matter. A guard is needed until the execution procedures are completed. The guard may be in agreement with the contestants. And thus require the need to search divided by two requirements we allocate the first requirement of the concept of custody and types, and we meet the second requirement for the work of management issued by the guard.
In the present work, experimental tests was done to explain the effect of insulation and water level on the yield output. Linear basin, single slope solar still used to do this purpose. The test was done from May to August 2017 in Mosul City-Iraq (Latitude: Longitude: Elevation: 200 m, and South-East face). Experimental results showed that the yield output of the still increased by 20.785% and 19.864% in case of using thermal insulation at 4cm and 5cm respectively, also the yield output decrease by 15.134% as the water level increase from 4 to 5cm, with the presence of insulation and 14.147% without it. It has been conclude that the insulation and water level play important role in the process of passive
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Objective(s): The aim of this study was to assess the severity of anemia among children under 5 years and to find
out relationship between severity of anemia in children with socio-demographic variables such as: child gender,
age, supplement diet, hookworm, pica, parent's education level, father's and mother's occupation, and family
monthly income with severity of anemia
Methodology: A descriptive cross sectional study was conducted at the primary health care centers in Alsadr city
for the period of 1
st July 2011 to the 1st November 2011.Non probability (purposive) sample of (630) children who
aged under 5 years and who attended to primary health care centers of Alsadr city. The data were collected
through using
Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones. The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent
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The public budget in Iraq is still prepared according to the traditional base that allocates the amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of
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Buckling analysis of composite laminates for critical thermal (uniform and linear) and mechanical loads is reported here. The objective of this work is to carry out theoretical investigation of buckling analysis of composite plates under thermomechanical loads, and experimental investigation under mechanical loads. The analytical investigation involved certain mathematical preliminaries, a study of equations of orthotropic elasticity for classical laminated plate theory (CLPT), higher order shear deformation plate theory (HSDT) , and numerical analysis (Finite element method), then the equation of motion are derived and solved using Navier method and Levy method for symmetric and anti-symmetric cross-ply and angle-ply laminated plates t
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