Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

Coating materials have an extraordinarily high use, for industrial or technical applications. This study compares the effect of short glass and polypropylene fibers on the hardness, water absorption and anti-bacterial activity of acrylic composites against Gram positive (Streptococcus sp.) and Gram negative bacteria (E.coli, Pseudomonas aeruginosa, Klebsiella sp.).To prepare acrylic polymer and acryliccomposites (glass fibers and polypropylene fiber) the weight fraction (20 %,) (v0= lama acrylic, v1= lama acrylic/ glass fiber, and v2= lama acrylic /poly propylene fiber), of chopped glass fibers and polypropylene were added to acrylic , the resultant solution was stirred by hand for 5 minutes, using the Hand-lay-up technique.
Results s

In this study the thermal conductivity of the epoxy composites were characterized as function of volume fraction, particle size of fillers and the time of immersion(30,60,90)days in water .Composites plates were prepared by incorporating (bi-directional) (0º-90º) glass fiber and silicon carbide (SiC) particles of (0.1,0.5,1)mm as particle size at (10%,20%,30%,40%) percent volume in epoxy matrix.
The composites shows slightly increase of the thermal conductivity with increasing volume fraction, particle size and increase with increasing the days of immersion in water. The maximum thermal conductivity (0.51W/m.K) was obtained before the immersion in water at 90 days for epoxy reinforcement by bi-directional glass fiber and SiC particl

In any natural area or water body, evapotranspiration is one of the main outcomes in the water balance equation. It is also a crucial component of the hydrologic cycle and considers as the main requirement in the planning and designing of any irrigation project. The climatic parameters for the Ishaqi area are calculated from the available date of Samarra and Al-Khlais meteorological stations according to a method for the period (1982–2017) according to Fetter method. The results of the mean of rainfall, relative humidity temperature, evaporation, sunshine, and wind speed of the Ishaqi area are 171.96 mm, 49.67%, 24.86 C°, 1733.61 mm, 8.34 h/day, and 2.3 m/sec, respectively. Values of Potential Evapotranspiration are determined by

The current study aimed to assessing the water quality and discussing the hydrochemical characteristics and seasonal variation of surface water on the aspect of metals in Shatt-Al-Hilla, Babil Governorate, Central Iraq. Water samples were collected from eleven sampling sites of Shatt Al-Hila for wet season in March (18/3/2018), and a dry season in July (30/7/2018).

Surface water samples were analyzed for physiochemical parameters such as water temperature pH, EC, TDS, major ions (Ca²⁺, Mg²⁺, Na⁺, K⁺, SO₄^2-, Cl^-, and HCO₃^-), nutrients (NO₃^-, and PO₄^3-) for both seasons and DO for one season

       Iraq is a developing country with a high population. In Iraq, heavy metal and metalloid contamination has resulted from both industrialisation and environmental sources, providing serious health risks to the local population. We conducted one of the most comprehensive analyses on the current state of Iraq's heavy metal and metalloid pollution in this paper, which included water, soil, paddy, and rice. A study was carried out to determine the concentration of heavy metals including Lead (Pb), Cadmium (Cd), Iron (Fe), manganese (Mn), Cobalt (Co), Magnesium (Mg), Aluminum (Al), and Copper (Cu) of 39 irrigation water samples, 75 soil samples, 75 paddy samples, and 75 rice samples in two Iraqi governorates (Diyala , and Salah al-

    Change in structure of land surface can affect atmospheric boundary layer and formation of internal boundary layer. This will change shear stresses and turbulent boundary layer. Change in low level wind shear and turbulent can affect air craft performance and has potentially adverse effects on flight safety during landing and taking-off stages. In this study, change in land area around Baghdad Airport and its effects on structure of boundary layer and radix layer through summer season (July from years 1985 and 2014) is examined. The examination is done through atmospheric data of radiosonde (at altitude more than 1500 m) and remote sensing by Landsat 5 and 8 images (circular region around airport has radius 3.250 km and the airpor