The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the public budget of 2004 public, expenditure has been increased and the deficit has become a chronic deficit on successive budgets without any achieving tangible results in terms of economic growth. Rather, the government is addressing the external debt deficit, which is putting a heavy burden on servicing the debt on the present generation and the next generation. To avoid long recession and prompt economic cycle, the government should move towards a zero budget in order to prepare a budget for programs and performance through the implementation of the five-year development plan for the years 2018-2022 and implementation of the government's program to reduce capital expenditure and seek to increase the investment budget to equalize the capital budget for the implemention of sustainability development and social justice in its three pillars namely economic development, social development and environmental protection and keep Iraq away from vicious circle of resolving the debt by the debt. (New oxford American Dictionary 2005).
Magnetosphere is a region of space surrounding Earth magnetic field, the formation of magnetosphere depends on many parameters such as; surface magnetic field of the planet, an ionized plasma stream (solar wind) and the ionization of the planetary upper atmosphere (ionosphere). The main objective of this research is to find the behavior of Earth's magnetosphere radius (Rmp) with respect to the effect of solar wind kinetic energy density (Usw), Earth surface magnetic field (Bo), and the electron density (Ne) of Earth's ionosphere for three years 2016, 2017 and 2018. Also the study provides the effect of solar activity for the same period during strong geomagnetic storms on the behavior of Rmp. F
... Show MoreSince the beginning of the last century, the competition for water resources has intensified dramatically, especially between countries that have no agreements in place for water resources that they share. Such is the situation with the Euphrates River which flows through three countries (Turkey, Syria, and Iraq) and represents the main water resource for these countries. Therefore, the comprehensive hydrologic investigation needed to derive optimal operations requires reliable forecasts. This study aims to analysis and create a forecasting model for data generation from Turkey perspective by using the recorded inflow data of Ataturk reservoir for the period (Oct. 1961 - Sep. 2009). Based on 49 years of real inflow data
... Show MoreIn this work, porous silicon gas sensor hs been fabricated on n-type crystalline silicon (c-Si) wafers of (100) orientation denoted by n-PS using electrochemical etching (ECE) process at etching time 10 min and etching current density 40 mA/cm2. Deposition of the catalyst (Cu) is done by immersing porous silicon (PS) layer in solution consists of 3ml from (Cu) chloride with 4ml (HF) and 12ml (ethanol) and 1 ml (H2O2). The structural, morphological and gas sensing behavior of porous silicon has been studied. The formation of nanostructured silicon is confirmed by using X-ray diffraction (XRD) measurement as well as it shows the formation of an oxide silicon layer due to chemical reaction. Atomic force microscope for PS illustrates that the p
... Show MoreThermal and catalytic pyrolysis of waste plastics in an inert atmosphere has been regarded as a creative method, since pyrolysis can convert plastics waste into hydrocarbons that can be used either as fuels or as a source of chemicals.
Natural Iraqi kaolin clay was used to synthesis the NaX nano- zeolite by hydrothermal conditions with average particle size equal to 77.63nm.Thermal decomposition kinetics of high-density polyethylene (HDPE) in the absence and presence of catalysts nano NaX Zeolite was investigated. Thermal and catalytic degradation of HDPE was performed using a thermogravimetric analyzer in nitrogen atmosphere under non-isothermal conditions 4, 7 and 10 °C/min heating rates were employed in thermogravimetric anal
... Show MoreThe new Schiff base, namely (2-Amino-phenylimino)-acetic acid (L) was prepared
from condensation of glyoxylic acid with o-phenylene diamine. The structure (L) was
characterized by, IR,
1
H,
13
C-NMR and CHN analysis. Metal complexes of the ligand (L)
were synthesized and their structures were characterized by Atomic absorption, IR and UV-Visible spectra, molar conductivity, magnetic moment and molar ratio determination (Co
+2
,
Cd
+2
) complexes. All complexes showed octahedral geometries.
In this research, the effect of multi-walled carbon nanotubes (MWCNTs) on the alumina/chromia (Al2O3/Cr2O3) nanocomposites has been investigated. Al2O3/Cr2O3-MWCNTs nanocomposites with variable contents of Cr2O3 and MWCNTs were fabricated using coprecipitation process and followed by spark plasma sintering. XRD analysis revealed a good crystallinity of sintered nanocomposites samples and there was only one phase presence of Al2O3-Cr2O3 solid solution. Density, Vickers microhardness, fracture toughness and fracture strength have been measured in the sintered samples. The results show tha
... Show MoreThis research presents a study in ultra-desulfurization of diesel fuel produced from conventional hydro desulfurization process, using oxidation and solvent extraction techniques. Dibenzothiophene (DBT) was the organosulfur compound that had been detected in sulfur removal. The oxidation process used hydrogen peroxide as an oxidant and acetic acid as homogeneous catalyst . The solvent extraction process used acetonitrile (ACN) and N-methyl – 2 - pyrrolidone (NMP) as extractants . Also the effect of five parameters (stirring speed :150 , 250 , 350 , and 450) rpm, temperature (30 , 40 , 45 , and 50) oC, oxidant/simulated diesel fuel ratio (0.5 , 0.75 , 1 , and 1.5) , catalyst/oxidant ratio(0.125,0.25,0.5
... Show MoreThe various properties of the ground and excited electronic states of coumarins 102 using density functional theory (DFT) and time-dependent density functional theory (TDDFT) was calculated by the B3LYP density functional model with 6-31G(d,p) basis set by Gaussian 09 W program. Spectral characteristics of coumarin102 have been probed into by methods of experimental UV-visible, and quantum chemistry. The UV spectrum was measured in methanol. The optimized structures, total energies, electronic states (HOMO- LUMO), energy gap, ionization potentials, electron affinities, chemical potential, global hardness, softness, global electrophilictity, and dipole moment were measured. We find good agreement between experimental data of UV spectrum and
... Show MoreThe Wheat husk is one of the common wastes abundantly available in the Middle East countries especially in Iraq. The present study aimed to evaluate the Wheat husk as low cost material, eco-friendly adsorbents for the removal of the carcinogenic dye (Congo red dye) from wastewater by investigate the effect of, at different conditions such as, pH(3-10), amount of adsorbents (1-2.3gm/L),and particle size (125-1000) μm, initial Congo red dye concentration(10, 25 , 50 and 75mg/l) by batch experiments. The results showed that the removal percentage of dye increased with increasing adsorbent dosage, and decreasing particle size. The maximum removal and uptake reached (91%) , 21.5mg/g, respectively for 25 initial concent
... Show MoreIn this research, we prepared a polymer blend of polyvinylalcohol (PVA)/carrageenan/kaolinite by means of the solution cast approach. The composition of the blend was PVA in 1 gm by weight with 0.2 gm carrageenan as a plasticizer. The ratio of nanoclay varied between 1 and 5 wt%. Different properties were investigated in this study such as water vapor permeability, hardness, tear strength, color stability, thermal stability, and antibacterial activity. Water vapor permeability was decreased with increasing the ratio of nanoclay, while the values of hardness, tear strength, color stability, and thermal stability were increased. Also, the antibacterial activity examination with two types of bacteria, e.g.
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