The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

In this paper, a theoretical study of the energy spectra and the heat capacity of one electron quantum dot with Gaussian Confinement in an external magnetic field are presented. Using the exact diagonalization technique, the Hamiltonian of the Gaussian Quantum Dot (GQD) including the electron spin is solved. All the elements in the energy matrix are found in closed form. The eigenenergies of the electron were displayed as a function of magnetic field, Gaussian confinement potential depth and quantum dot size. Explanations to the behavior of the quantum dot heat capacity curve, as a function of external applied magnetic field and temperature, are presented.

This research is carried out to study the effect of the external post-tensioning technique on the flexural capacity of simply supported composite castellated beam experimentally. In this research, seven composite castellated beams having the same dimensions and material properties were cast and tested up to failure by applied two concentrated loads at 700 mm from each end. Two external strands of 12.7 mm diameter were fixed at each side of the web of strengthening beams and located at depth 180 mm from top fiber of the section (dps) at each end of the beam. The strands have been tensioned by using a hydraulic jack with a constant stress of 100 MPa. This research aims to study the effect of the strengthening by different shapes of st

We have studied the effect of applying an external magnetic field on the characteristics of iron oxide (IO) nanoparticles (NPs) synthesized by pulsed laser ablation in dimethylformamide (DMF). The NPs synthesized with and without applying of magnetic field were characterized by Fourier transformation infrared spectroscopy (FT-IR), UV–Vis absorption, scanning electron microscope (SEM), atomic force microscope (AFM), and X-ray diffraction (XRD). SEM results confirmed that the particle size was decreased after applying magnetic field.

Background: Bone regeneration in dehiscence and fenestration defect can be improved with the use of platelet rich fibrin (PRF) that provides a scaffold for new bone regeneration. This study was conducted to assess the effectiveness of PRF as a graft material and membrane in dehiscence and fenestration defects. Materials and Methods: This prospective clinical study included patients who received dental implants that demonstrated peri-implant defects which were augmented using Leukocyte- PRF (L-PRF) or Advanced-PRF (A-PRF). Twenty four weeks postoperatively the defect resolution and the density of regenerated bone were assessed by CBCT and re-entry surgery. The assessment also included measurement of primary and secondary implant stability

Bioremoval of chromium from wastewater of tannery factory in Iraq was studied. The bacteria Proteus vulgaris 7E showed an enhanced capability in biosorping chromium when its concentration increased in the solution, reaching a maximum of 476,7 mg/ ml out of 492 mg/ ml under optimum conditions at pH 6 and 50°C at one hour contact time and biomass of 1 mg/ml. The present results showed that dead cells of P. vulgaris 7E biosorbed 87.41 mg/ml of chromium in comparison with91.18 mg/ml of chromium biosorbed by living cells, this indicates the insignificant effect of physiological state of cells. It was found that the above biosorption is physico-chemical process depends upon electrostatic attraction forces. The results has illustrated that the

In this research, the efficiency of low-cost unmodified wool fibers were used to remove zinc ion from industrial wastewater. Removal of zinc ion was achieved at 99.52% by using simple wool column. The experiment was carried out under varying conditions of (2h) contact time, metal ion concentration (50mg/l), wool fibers quantity to treated water (70g/l), pH(7) & acid concentration (0.05M). The aim of this method is to use a high sensitive, available & cheep natural material which applied successfully for industrial wastewater& synthetic water, where zinc ion concentration was reduced from (14.6mg/l) to (0.07mg/l) & consequently the hazardous effect of contamination was minimized.

In the present work, the pollutants of the municipal wastewater are reduced using Chlorella vulgaris microalgae. The pollutants that were treated are: Total organic carbon (TOC), Chemical oxygen demand (COD), Nitrate (NO₃), and Phosphate (PO₄). Firstly, the treatment was achieved at atmospheric conditions (Temperature = 25^oC), pH 7 with time (1 – 48 h). To study the effect of other microorganisms on the reduction of pollutants, sterilized wastewater and unsterilized wastewater were used for two types of packing (cylindrical plastic and cubic polystyrene) as well as algae's broth (without packing), where the microalgae are grown on the packing then transported to the wastewater for treatment. Th

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi