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Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
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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 Iraqi budgets, which begin with a deficit and ends with surplus and in addition to the seizure of funds in government units do not need them at the same time there are another government units need it , so when the Federal board of supreme check these estimates and with the help of the proposed standard models will contribute to the construction and preparation of the federal budget of the States in the manner that Maximizes the benefit of available resources and guides them towards optimum utilization.  A number of conclusions have been reached, the most important of which is that there is a significant difference between the estimates of the government budget units and the proposed standard model. This difference is mainly due to the adoption by the government unit of personal estimates by adding a certain percentage to the previous year's budget. While the proposed standard models depend  On the basis of scientific assessment, The research also concluded that the financial Provisions obtained by government units are did not have relation with level of performance and achievement achieved, but rather depends on government units to obtain Provisions more than their interest in the results that Check the spending operations The research presented a number of recommendations,

the most important of which is that the budget structure requires create relations between  the strategic objectives at the level of ministries and not the executive programs, which requires the presence of a professional impartial and competent, able to examine these estimates and direct it in the best direction and the Federal board of supreme is the most able to achieve this task, With the adoption of scientific methods of examination and linking them to the strategic objectives of the unified Iraqi state and through the activation of Articles 6 and 10 of the Federal Financial Audit Office No. 31 of 2011, which confirms the ability of the Federal board of supreme to check the budget estimates and  evaluate Financial plans ,policies to achieve the goals set for the state and abide by them.

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Publication Date
Thu Jan 09 2014
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Effect of Thickness on the Electrical Conductivity and Hall Effect Measurements of (CIGS) films
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The influence of different thickness (500, 1000, 1500, and 2000) nm on the electrical conductivity and Hall effect measurements have been investigated on the films of copper indium gallium selenide CuIn1-xGaxSe2 (CIGS) for x= 0.6.The films were produced using thermal evaporation technique on glass substrates at R.T from (CIGS) alloy. The electrical conductivity (σ), the activation energies (Ea1, Ea2), Hall mobility and the carrier concentration are investigated and calculated as function of thickness. All films contain two types of transport mechanisms of free carriers, and increases films thickness was fond to increase the electrical cAnductivity whereas the activation energy (Ea) would vary with films thickness. Hall Effect analysis resu

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Studying the Effect of Water on Electrical Conductivity of Carbon Reinforced Aluminum Composite Material
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The aim of this study is to understand the effect of addition carbon types on aluminum electrical conductivity which used three fillers of carbon reinforced aluminum at different weight fractions. The experimental results showed that electrical conductivity of aluminum was decreased by the addition all carbon types, also at low weight fraction of carbon black; it reached (4.53S/cm), whereas it was appeared highly increasing for each carbon fiber and synthetic graphite. At (45%) weight fraction the electrical conductivity was decreased to (4.36Scm) and (4.27Scm) for each carbon fiber and synthetic graphite, respectively. While it was reached to maximum value with carbon black. Hybrid composites were investigated also; the results exhibit tha

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Publication Date
Thu Jan 01 2009
Journal Name
Iraqi Journal Of Science, Supplement 0f 2009
THE RELATIVE QUANTUM EFFICIENCY OF ANTHRACENE SOLUTION AS A FUNCTION OF LIGHT EXPOSURE DURATION
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Abstract In this paper the effect of light exposure duration on Anthracene solution in chloroform is studied. It is found that: the Anthracene solution change its color when it is exposed to light, and that its relative quantum efficiency, Φ, decreases as the light exposure duration, t, increases and this govern by following empirical equation:- Φ = 0.7918-0.0762 In (t)

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Publication Date
Sun Mar 01 2015
Journal Name
Iraqi Journal Of Science
Spectroscopic Study of the Forbidden Lines [OIII] and [SII] of Crab Nebula Supernova Remnant
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As a star explode as a supernova its ejecta will directly interact with relativelylow density interstellar medium with high shock wave velocity, and due to thisinteraction many of forbidden emission lines will give a raise from both theexcitation and ionization of the atom in the region. So, the study of these emissionlines can reveal many physical properties of the region, in this case the remnant ofthe supernova, such as temperature, density, composition, and many other importantphysical processes. In this paper the optical spectrum of the young galacticsupernova remnant which is the Crab Nebula has used, in order to calculate it’selectron temperature (Te) and electron density (ne) by using the [OIII] and [SII]forbidden lines. From the

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Publication Date
Tue Jul 01 2008
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DESCRIPTION OF THE THIRD INSTAR LARVA OF SARCOPHAGA AFRICA (= S. HAEMORRHOIDALIS) FALL. (DIPTERA: SARCOPHAGIDAE)
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Sarcophaga africa Fall. considered to be medical and veterinary importance, therefore, its third larval instar was described by digital camera under compound and dissecting microscope. This description includes spines type, shaped and cephalopharyngeal skeleton. Furthermore the anterior and posterior spiracles were also studied.

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Effect of thickness on the structure, morphology and A.C conductivity of Bi2S3 thin films
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Thin films samples of Bismuth sulfide Bi2S3 had deposited on
glass substrate using thermal evaporation method by chemical
method under vacuum of 10-5 Toor. XRD and AFM were used to
check the structure and morphology of the Bi2S3 thin films. The
results showed that the films with law thickness <700 nm were free
from any diffraction peaks refer to amorphous structure while films
with thickness≥700 nm was polycrystalline. The roughness decreases
while average grain size increases with the increase of thickness. The
A.C conductivity as function of frequency had studied in the
frequency range (50 to 5x106 Hz). The dielectric constant,
polarizability showed significant dependence upon the variation of
thic

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Publication Date
Tue Dec 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Effect of Adding Chopped Carbon Fiber (CCF) on the Improvement of Gypsum Plaster Characteristicssss
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Abstract<p>The current work studies the effect of adding chopped carbon fiber (CCF) on gypsum plaster properties (precisely the compressive strength and the modulus of rupture). The research plan consists of using six mixes of gypsum plaster; these mixes are divided into two groups according to the (Water/Gypsum) ratios (0.5 & 0.6). Each group was divided into three subgroups according to CCF volume fraction (Vf): 0.0%, 0.2% and 0.4%. Three cubic (50×50×50) mm and three prismatic (40×40×160) mm samples were performed for each mix. It was found that, the addition of CCF to the gypsum plaster mixes increases both the compressive strength and the modulus of rupture for both (W/G) ratios, an</p> ... Show More
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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Influence of Gold Concentration on the Main Detection Parameters of Ge-Au Photoconductive Detector
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Ge-Au infrared photoconductive detection was prepared from germanium single crystal which were doped with different gold concentration using thermal evaporation. The spectral resonsivity (Rλ), spectral detectivity (D*) were determined as function of wavelength, also the resistance, conductivity in dark and with illumination to infrared radiation, the gain and relative photo response have been measured with different gold concentration. Remarkable improvements in the photoresponse gain were observed for the highest resistance specimen at the expense of spectral detectivity values.

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Publication Date
Fri Aug 14 2020
Journal Name
Iop Conference Series: Earth And Environmental Science
Removal of Cadmium(II) ion from aqueous solutions by the outer layer of Onion
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Abstract<p>Cadmium element is one of the group IIB and classified as heavy metal and effects on human health and environment. The present work concerns with the biosorption of Cd(II) ions from aqueous solution using the outer layer of onions. Adsorption of the used ions was found to be pH dependent and maximum removal of the ions by outer layer of onions and was found to be 99.7%.</p>
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Publication Date
Mon Jan 01 2024
Journal Name
Sustainable Construction Materials And Technologies (scmt)
TRIAXIAL TEST OF HYDRATED LIME ON THE MECHANICAL PROPERTIES OF HOT MIX ASPHALT CONCRETE
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This paper reports on the experimental study, which conducted a series of triaxial tests for the asphalt concrete using hydrated lime as a mineral additive. Three HMA mixes, prepared by the specification for wearing, levelling and base layers, were studied under three different temperatures. The test results have demonstrated that, compared with the control mixes excluding HL, the permanent deformation resistance of the HL modified mixes has significant improvement. The deformation has been reduced at the same load repetition number, meanwhile the flow number has been considerably increased. The degree of improvement in permanent deformation resistance using HL is more pronounced at high stress deviation states and high temperature.

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