The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

Pregnancy   is one of the cases that lead to immune compression, therefore the women are exposed to different types of infections and may sequel to miscarriage. Toxoplasma gondii and urinary tract infection (UTI) are the most prevalent infectious agents in human and  have a worldwide distribution. IFN-γ and TNF-α are pro inflammatory cytokine play important role in miscarriage. This study focuses on the determination, type of aerobic bacteria , concentration of IFN-γ and TNF-α among (75) abortive women and  their relation with miscarriages  . The results indicated that S.aures was the most prevalence bacteria isolated from  aborted women infected with UTI or  compensation with toxo

A hybrid nanoparticles light emitting diode (NPs-LED) was fabricated as layers of ITO/TPD:PMMA/ Eu₂O₃ / Alq₃ / Al, by phase segregation method using spin coating technique. The NPs-LED hybrid device emitted light and consisted of three layers in a definite order placed on the transparent conducting oxide as an ITO substrate; the first layer was made of (N, N'-bis (3-methylphenyl) -N, N'-bis (phenyl) benzidine) (TPD) and polymethyl methacrylate (PMMA) polymers combined together. The second layer consisted of Europium (III) oxide (Eu₂O₃), while the third  layer was Alq₃, one of the most frequently-used electron transport layers.

The electroluminescence (EL) of N

Background. Material tribology has widely expanded in scope and depth and is extended from the mechanical field to the biomedical field. The present study aimed to characterize the nanocoating of highly pure (99.9%) niobium (Nb), tantalum (Ta), and vanadium (V) deposited on 316L stainless steel (SS) substrates which considered the most widely used alloys in the manufacturing of SS orthodontic components. To date, the coating of SS orthodontic archwires with Nb, Ta, and V using a plasma sputtering method has never been reported. Nanodeposition was performed using a DC plasma sputtering system with three different sputtering times (1, 2, and 3 hours). Results. Structural and elemental analyses were conducted on the deposited coating

     According to the high operational costs, low stability, and reusability of enzymes, immobilization by nanoparticle gathering has increased in recent years. Iron oxide nanoparticles (magnetite nanoparticles, Fe₃O₄) have been prepared by mixing one volume of iron dioxide ions and two volumes of iron trioxide ions with HCl via the precipitation of iron salts by NH₄OH. The features of magnetic nanoparticles have been studied by Atomic Force Microscopy (AFM), X-Ray Diffraction (XRD), Fourier Transform Infrared Spectroscopy, and Scanning Electron Microscopy (SEM). The prepared Fe₃O₄ was used in the adsorption method to immobilize the galactosidase enzyme. The immobilized enzyme has been compared wi

     In this research, silver nanoparticles (AgNPs) were manufactured using aqueous extract of mushroom Pleurotus ostreatus. Anticancer potential of AgNPs was investigated versus human breast cancer cell line (MCF-7). Cytotoxic response was assessed by MTT assay. AgNPs showed inhibition effect at the following concentrations 12.5, 25, 50, 100 and 200 µg/ml versus MCF-7 cell line, and all treatments had a positive result. The MCF-7 cells were inhibited up to 85.14 % at the concentration 200 μg/ml of AgNPs which reduced cells viability to 14.86%, while 12.5 μg/ml of AgNPs caused 24.23% cells inhibition with reduction of cells viability to 75.77%.

In this research, a novel thin film Si-GO10 and nanopowders Si-GO30 of silica-graphene oxide (GO) composite were prepared via the sol–gel method and deposited on glass substrates using spray pyrolysis. X-ray diffraction (XRD) results showed a relatively strong peak in the graphite layer that corresponds to the (002) plane. Transmission electron microscope (TEM) images showed that SiO2 nanoparticles were randomly distributed on the surface of GO plates, and the particle size in these nanopowders was below 50 nm. Field emission scanning electron microscopy (FESEM) analysis demonstrated that silica nanoparticles on the surface of GO plates exhibited almost spherical and rod-like nanoparticle shape, which in turn confirmed the formation of Si

In this research, a novel thin film Si-GO10 and nanopowders Si-GO30 of silica-graphene oxide (GO) composite were prepared via the sol–gel method and deposited on glass substrates using spray pyrolysis. X-ray diffraction (XRD) results showed a relatively strong peak in the graphite layer that corresponds to the (002) plane. Transmission electron microscope (TEM) images showed that SiO₂ nanoparticles were randomly distributed on the surface of GO plates, and the particle size in these nanopowders was below 50 nm. Field emission scanning electron microscopy (FESEM) analysis demonstrated that silica nanoparticles on the surface of GO plates exhibited almost spherical and rod-like nanoparticle shape, which in tur