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jeasiq-1905
The Specificity of Government Expenditure Decisions and their Reflection in Financial Performance / Case Study in Diyala Governorate Sewerage Directorate
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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 methods such as the Pearson correlation coefficient, T-test, and simple linear regression. Some of the most important conclusions are the correlation and influence relationships between spending decisions and financial performance differed, some of which have a significant relationship, while others do not have a significant relationship. The investment plan projects and the development projects of the regions have been suspended since 2015 after the austerity phase that the country has been through. The most important recommendations: the use of scientific methods in making spending decisions to raise the level of financial performance, attention to sewerage network investment projects, as they generate future funding sources, and attention should be paid to the investment projects of the infrastructure for the construction of sewage networks and rainwater streams.

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY OF YIELD AND ITS COMPONENTS OF INTRODUCED VARIETIES OF MAIZE UNDER DIFFERENT PLANTING DENSITIES: STUDY OF YIELD AND ITS COMPONENTS OF INTRODUCED VARIETIES OF MAIZE UNDER DIFFERENT PLANTING DENSITIES
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In order to evaluate the performance of introduced varieties of maize and test them under different levels of plant density, and to determine which of the introduced varieties give a high yield and at what plant density, a field experiment was carried out at Station A in the Department of Field Crops- College of Agricultural Engineering Sciences - University of Baghdad- Jadiriyah, for the fall season 2021, the RCBD design was used with four replications, in a split plot arrangement, the three plant densities (50.000, 70.000, and 90.000 Plant s ha-1) were the main plates, while the varieties represented the secondary factor, which is six varieties of maize, class 2 = 5783 DKC, Class 3 = 6315 DKC, Class 4= 6590 DKC, whic

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Translation Techniques In Reproducing The Semantics Of Russian Political Terms: Переводческие Приемы В Воспроизведении Семантики Русскоязычных Политических Терминов
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 Political terminology differs from any other type of terminology not only in the presence of political terminology, but also in content, structure, functions and the recipient who perceives it. Taking this into account, it is inappropriate to consider the semantic difficulties of translating Russian-language political terms solely at the semantic level. In our opinion, it is inextricably linked with the lexical, syntactic and grammatical levels. If we combine all 4 levels, then the following translation techniques can be distinguished: lexical borrowing (transcription / transliteration, tracing); modulation; generalization / concretization; omission / addition; descriptive translation; conversion [Komissarov 2013]. One of the most

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Publication Date
Fri Apr 01 2022
Journal Name
International Journal Of Nanoscience
Study of the Interaction Between Reduced Graphene Oxide and NO<sub>2</sub>Gas Molecules via Density Functional Theory (DFT)
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Electronic properties such as density of state, energy gap, HOMO (the highest occupied molecular orbital) level, LUMO (the lowest unoccupied molecular orbital) level and density of bonds, as well as spectroscopic properties like infrared (IR), Raman scattering, force constant, and reduced masses for coronene C24, reduced graphene oxide (rGO) C24O5and interaction between C24O5and NO2gas molecules were investigated. Density functional theory (DFT) with the exchange hybrid function B3LYP with 6-311G** basis sets through the Gaussian 09 W software program was used to do these calculations. Gaussian view 05 was em

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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
Preparation of Xerogel Films Doped with R6G Laser Dye using spin coating technique and Study the Spinning parameters Baha T.
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Spin coating technique has been applied in this work to prepared Xerogel films doped with Rhodamine 6G laser dyes. The solid host of laser dye modifies its spectroscopic properties with respect to liquid host. During the spin coating process the dye molecules suffer from changing their environment. The effects of three parameters were studied here: the spinning speed, multilayer coating and formaldehyde addition

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
The study of water quality changes using GIS and remote sensing for Tigris River through Salah Al-Din province, Iraq
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The most significant water supply, which is the basis of agriculture, industry and human and wildlife needs, is the river. In order to determine its suitability for drinking purposes, this study aims to measure the Water Quality Index (WQI) of the Tigris River in the Salah Al-Din Province (center of Tikrit), north of Baghdad. For ten (9) physio-chemical parameters, namely turbidity, total suspended sediments, PH, electrical conductivity, total dissolved solids, alkalinity, chloride, nitrogen as nitrate, sulphate, and then transported for examination to the laboratory, water samples were collected from 13 locations along the Tigris river. Using the weighted arithmetic index method, the WQI was measured and found to be 105,87 in up-stream, wh

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
The Potential of Recycling Used Engine Oil for Biogas Generation by Co-Digestion with Animals’ Manure: Experimental and Kinetic Study
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This study investigates the potential of biogas recovery from used engine oil (UEO) by co-digestion with animals’ manure, including cow dung (CD), poultry manure (PM), and cattle manure (CM). The experimental work was carried out in anaerobic biodigesters at mesophilic conditions (37°C). Two groups of biodigesters were prepared. Each group consisted of 4 digesters. UEO was the main component in the first group of biodigesters with and without inoculum, whereby a mix of UEO and petroleum refinery oily sludge (ROS) was the component in the second group of biodigesters. The results revealed that for UEO-based biodigesters, maximum biogas production was 0.98, 1.23, 1.93, and 0 ml/g VS from UEO±CD, UEO±CM, UEO±PM, and U

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Publication Date
Sun Jan 01 2023
Journal Name
Desalination And Water Treatment
The removal of Pb(II) ions from aqueous solutions by immobilized (Chlorophyta) macroalgae: an equilibrium, kinetic, and desorption-regeneration study
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Publication Date
Tue Sep 08 2020
Journal Name
Al-kindy College Medical Journal
Comparison between the Use of bupivacaine 0.5%alone and bupivacaine 0.5% with nefopam 20mg in sciatic n block ( popliteal approach) and femoral n block in patients undergoing below knee surgery
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Objective : Sciatic nerve block (popliteal approach) and femoral N block is a new technique other than general anesthesia in below knee surgery because it provides adequate muscle relaxation, with good intraoperative and post-operative analgesia. Nefopam is non opioid, non-respiratory depressant and non-sedative was mixed with local anesthetics drug to study the effects. This study was done to compare the onset and duration of sensory and onset time and duration of action of motor block following administration of either bupivacaine alone with administration of bupivacaine and Nefopam in patients undergoing below knee lower limb surgeries under ultrasound guided regional anesthesia.
Methods: 100 patients with American society of anest

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Publication Date
Mon Mar 30 2020
Journal Name
Plant Archives
Survey of the insect pests from some orchards in the middle of Iraq
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Publication Date
Wed Jun 30 2021
Journal Name
Gsc Biological And Pharmaceutical Sciences
Checklist of the Umbelliferae family in the herbarium of Iraq natural history museum
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The aim of this study is to make the inventory for Umbelliferae family for the purpose of identifying the samples that were collected over long periods and saved in the herbarium of Iraq Natural History Museum/ University of Baghdad. We found that the herbarium plants were very large and varied from different parts for Iraq, in different and varied environments, which collected and arranged according to a very specific system in the herbarium for remaining an important source to all graduate students and researchers to take advantage for these plants. Also, the flowering and fruiting periods for these plants in Iraq were recorded in different regions. Most these plants begin to flower in the spring and thrive at fields and farms.

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