The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

Purpose To test the effect of strategic Supremacy on strategic success A case study in Thi Qar Governorate, methodology/approach – this is a mandatory entry.

a case study was used and applied to the Department managers of Government of the province of Thi Qar, Research limitations/implications – It is clear that the strategic Supremacy variable is not being used effectively to achieve strategic success.

Practical implications – use strategic supremacy positively to Support for strategic success. implementing and monitoring ignorance of them in how to use thi

In this study, the upgrading of Iraqi heavy crude oil was achieved utilizing the solvent deasphalting approach (SDA) and enhanced solvent deasphalting (e-SDA) by adding Nanosilica (NS). The NS was synthesized from local sand. The XRD result, referred to as the amorphous phase, has a wide peak at 2Θ= (22 - 23º) The inclusion of hydrogen-bonded silanol groups (Si–O–H) and siloxane groups (Si–O–Si) in the FTIR spectra. The SDA process was handled using n-pentane solvent at various solvent to oil ratios (SOR) (4-16/1ml/g), room and reflux temperature, and 0.5 h mixing time. In the e-SDA process, various fractions of the NS (1–7 wt.%) have been utilized with 61 nm particle size and 560.86 m²/g surface area in the presence of 12 m

The laser micro-cutting process is the most widely commonly applied machining process which can be applied to practically all metallic and non-metallic materials. While this had challenges in cutting quality criteria such as geometrical precision, surface quality and numerous others. This article investigates the laser micro-cutting of PEEK composite material using nano-fiber laser, due to their significant importunity and efficiency of laser in various manufacturing processes. Design of experiential tool based on Response Surface Methodology (RSM)-Central Composite Design (CCD) used to generate the statistical model. This method was employed to analysis the influence of parameters including laser speed,

Solutions of dyes Rhodamine 6G (Rh6G) and Coumarin480(C480) were prepared at five concentrations (1x10-3, 5x10-4, 1x10-4, 5x10-5 and1x10-5) mol/l, the mixing was stirred to obtain on a homogenous solution, the(poly methyl-methacrylate) (PMMA) was solved by chloroform solvent with certain ratio, afterward (PMMA+Rh6G) and (PMMA+C480) thin films were prepared by casting method on glass block which has substrate with dimensions (7.5 x2.5)cm2, the prepared samples were left in dark place at room temperature for 24 hours to obtain uniform and homogenous thin films. UV-VIS absorption spectra, transmission spectra and fluorescence spectra were done to measure linear refractive index and linear absorption coefficient. The nonlinear optical proper

The reliability of optical sources is strongly dependent on the degradation and device characteristics are critically dependent on temperature. The degradation behaviours and reliability test results for the laser diode device (Sony-DL3148-025) will be presented .These devices are usually highly reliable. The degradation behaviour was exhibited in several aging tests, and device lifetimes were then estimated. The temperature dependence of 0.63?m lasers was studied. An aging test with constant light power operation of 5mW was carried out at 10, 25, 50 and 70°C for 100hours. Lifetimes of the optical sources have greatly improved, and these optical sources can be applied to various types of transmission systems. Within this degradation range,

In this work, the copper metal was treated using Nd:YAG laser with energy 1Joul to enhance corrosion resistance and improve surface properties. The copper metal has many applications in industry as well as water, oil and gas pipes. The same conditions, (laser power density, scan speed, distance between paths, medium gas-air) were applied in the laser surface treatment, After laser treatment, the samples microstructures were investigated using optical microscope (OM) to examine micro structural changes due to laser irradiation. Specimen surfaces were investigated using atomic force microscopy (AFM), X-ray diffraction (XRD), macro hardness, and corrosion test before and after laser treatment to

SiO2 nanostructure is synthesized by the Sol-Gel method and thin films are prepared using dip coating technique. The effect of laser densification is studied. X-ray Diffraction (XRD), Fourier Transformation Infrared Spectrometer (FTIR), and Field Emission Scanning Electron Microscopy (FESEM) are used to analyze the samples. The results show that the silica nanoparticles are successfully synthesized by the sol-gel method after laser densification. XRD patterns show that cristobalite structure is observed from diode laser (410 nm) rather than diode laser (532 nm). FESEM images showed that the shape of nano silica is spherical and the particles size is in nano range (? 100 nm). It is concluded that the spherical nanocrystal structure of silica

When laser light incident on biological tissue, it is either reflected from the
surface of the tissue (e.g. the skin) or scattered inside the tissue or absorbed .The laser light will be
absorbed by water, hemoglobin and melanin. Absorption is also highly dependent on wave-length of
laser radiation. The absorbed light is converted into kinetic energy leading to laser effect that when
appropriately applied can produce reaction ranging from incision, vaporization to coagulation. Aim of
the study: To evaluate the efficiency of diode Laser 810 ± 20nm in treatment of oral lesions. Methods:
6 patients (2 females and 4 males) with different oral lesions were treated in the hospital of specialized
surgeries by the use of dio

In this paper , the CO2 laser receiver system is designed and studied, with wavelength laser 10.6 ?m in room temperature , and to evaluate the performance and discussion it via the package of optical design (ZEMAX), from its output the Spot Diagram is measured through RMS ,and from the Ray fan plot , the aberrations is found which is the normal error for the best focus named (under corrected ) , the other output was the Geometric Encircled Energy in the spot diagram . and found that the radius of spot diagram at 80% (R80%) from the total energy ,and focal shift .The designed system have high efficiency and low cost .