The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

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                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

In this paper, an Anti-Disturbance Compensator is suggested for the stabilization of a 6-DoF quadrotor Unmanned Aerial vehicle (UAV) system, namely, the Improved Active Disturbance Rejection Control (IADRC). The proposed Control Scheme rejects the disturbances subjected to this system and eliminates the effect of the uncertainties that the quadrotor system exhibits. The complete nonlinear mathematical model of the 6-DoF quadrotor UAV system has been used to design the four ADRCs units for the attitude and altitude stabilization. Stability analysis has been demonstrated for the Linear Extended State Observer (LESO) of each IADRC unit and the overall closed-loop system using Hurwitz stability criterion. A minimization to a

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Stainless steel (AISI 304) has good electrical and thermal conductivities, good corrosion resistance at ambient temperature, apart from these it is cheap and abundantly available; but has good mechanical properties such as hardness. To improve the  hardness and corrosion resistance of stainless steel its surface can be modified by developing nanocomposite coatings applied on its surface. The main objective of this paper is to study effect of electroco-deposition method on microhardness and corrosion resistance of stainless steel, and to analyze effect of nanoparticles (Al₂O₃, ZrO₂ , and SiC)  on properties of composite coatings. I

In this work, oral lesions belong to 17 patients, 7 males and 10 females. Their ages range between 15 and 45 years. Follow up was conducted after one day, 7 days, 14 days, one month, and finally 3 months postoperatively. The study lasted for 1.5 year. Surgical diode laser with wavelength of 810 ± 20 nm, with two power levels of 10 and 15 W were used in contact and in non-contact mode via optical fiber. The postoperative outcome revealed; greater haemostatic capability, dry, sealed wound and noticeable lack in pain sensation

A chemical optical fiber sensor based on surface plasmon resonance (SPR) was developed and implemented using multimode plastic optical fiber. The sensor is used to detect and measure the refractive index and concentration of various chemical materials (Urea, Ammonia, Formaldehyde and Sulfuric acid) as well as to evaluate the performance parameters such as sensitivity, signal to noise ratio, resolution and figure of merit. It  was noticed that the value of the sensitivity of the optical fiber-based SPR sensor, with 60nm and 10 mm long, Aluminum(Al) and Gold (Au) metals film exposed sensing region, was 4.4 μm, while the SNR was 0.20, figure of merit was 20 and resolution 0.00045. In this work a multimode

A general velocity profile for a laminar flow over a flat plate with zero incidence is obtained by employing a new boundary condition to the other available boundary conditions. The general velocity profile is mathematically simple and nearest to the exact solution. Also other related values, boundary layer thickness, displacement thickness, momentum thickness and coefficient of friction are nearest to the exact solution compared with other corresponding values for other researchers.

In this study, a brand-new double transform known as the double INEM transform is introduced. Combined with the definition and essential features of the proposed double transform, new findings on partial derivatives, Heaviside function, are also presented. Additionally, we solve several symmetric applications to show how effective the provided transform is at resolving partial differential equation.