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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 Sep 03 2020
Journal Name
Al-kindy College Medical Journal
Unusual Location of Giant Cell Tumor of the Tendon Sheath .. A Case Report
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Locking of the knee is a one of the commonest orthopedic outpatient presentation. This patient usually need magnetic resonance imaging (MRI) when there is suspected lesion in the soft tissue clinically. Meniscal tears is the first differential diagnosis when accompany with painful knee. (1, 2)
Giant cell tumor (GCT) is benign a localized nodular tenosynovitis often occur in the tendon sheath , Mostly involve the hand tendons in middle age group between 30 and 50 years old , female affect more than male.(3,4) The WHO defines two well-known kinds of giant cell tumor: (1) pigmented villonodular synovitis ( generalized type), which mainly involve the joints of the lower limb and (2) giant cell tumor of the tendon sheath ( localized type)

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Publication Date
Mon Apr 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Power He-Ne Laser on Growth of Dermatophyte Trichophyton mentagophytes
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This study aims to evaluate the effect of low power a semi-conductor He-Ne laser 4 mw power with 635 nm length on the growth and cell viability of dermatophyte Trichophyton mentagophytes. For this study, skin samples of 22 patents were collecting; those patients were suffering from dematophytsis caused by the dermatophytes, three isolates were diagnosed in dermatophytes group were T. mentagophytes.  Results showed that rays of semi-conductor laser with 635 nm wavelength of 4 mn power have affected the fungal growth T. mentagophytes (the ideal isolates) in sold media when exposed to laser radiation in different periods of 10-20 second duration, but the other two isolates gave negative results. The effects of He-Ne laser rays in dry w

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
The Effect of Potassium Sorbate on Microorganism and Self life of Laboratory Biscuit
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This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

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Publication Date
Mon Dec 10 2007
Journal Name
Iraqi Journal Of Laser
The Effect of He:Ne Laser on Viability and Growth Rate of Leishmania Major
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An isolate of Leishmania major was grown on the semisolid medium and incubated at 26ºC. The isolate was irradiated by He: Ne laser (632.8 nm, 10 mW) at exposure times (5, 10, 15, 20, 25, 30) minutes in their respective order. The unirradiated groups represent control group. Growth rate and percentage of viability were examined during six days after irradiation. The change in these two parameters reflects the effect of irradiation on the parasite. The results refers that the general growth effected by irradiation in comparison with un irradiation group, The growth rate of parasite decrease with increasing the exposure time in comparison with control group. Parasite viability decrease with irradiation and the percentage of living cell dec

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Influence of Fe2O3 Dust Particles on the Plasma Characteristics of D.C Sputtering System
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    This work is an experimental study conducted to study the effects of iron oxide dust particles (Fe2O3) on the characteristics of DC discharge plasma in argon gas under vacuum. Electron temperature ( ) and electron density (ne) were calculated by Boltzmann plots and Stark broadening, respectively. The results show that both the electron density and plasma frequency ( ) increased with the operating pressure. While,  and Debye length ( ) decreased with pressure. The glow discharge is more stable with the Fe2O3-dust particles; all dust plasma parameters have lower values  than those of the dust-free plasma.

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
The Effect of Cigarette and Water Pipe Smoking on Some of Blood Parameter
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Current study aimed to investigate the effect of cigarette and water pipe smoking on smoker immunity comparing to non smoker. Twenty blood samples were collected from smoker students and twenty blood samples from non smoker students from Baghdad university in 2014.The results showed that there was increase in W.B.Cs total count in smoker group comparing to non smoker in a significant differences P<0.05. The differential W.B.Cs count results shows that there are increase was neutrophiles and Monocytes while there is decrease in lymphocytes in smoker group comparing to non smokers in a significant differences P<0.05 .Also the results revealed that there is an increase in percentage of phagocytosis to Staphyllociccus aureus bacteria b

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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Analysis of the Petroleum System of Dima Oil Field by Using PetroMoD 1D
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The study of petroleum systems by using the PetroMoD 1D software is one of the most prominent ways to reduce risks in the exploration of oil and gas by ensuring the existence of hydrocarbons before drilling.

     The petroleum system model was designed for Dima-1 well by inserting several parameters into the software, which included the stratigraphic succession of the formations penetrating the well, the depths of the upper parts of these formations, and the thickness of each formation. In addition, other related parameters were investigated, such as lithology, geological age, periods of sedimentation, periods of erosion or non-deposition, nature of units (source or reservoir rocks), total organic carbon (TOC)

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Computational Optimization of the Radial and Spiral Distortion Aberration Coefficients of Magnetic Deflector
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Abstract:The optimum design of the magnetic deflector with the lowest values of the radial and spiral distortion aberration coefficients was computed. The optimized calculations were made using three models, Glaser bell-shaped, Grivet-lenz and exponential models. By using the optimum axial field distribution, the pole pieces shape which gave rise to those field distributions was found by using the reconstruction method. The calculations show that the results of the three models coincide at the lower values of the excitation parameter. In general the Glaser- bell shaped model gives the optimum results at the whole range of the excitation parameter under investigation.The negative values of the spiral distortion aberration coefficient appears

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Effect of Gas Mixture on the Output Characteristics of a CW CO2 Laser
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In this work, the effect of partial amounts of gases in gas mixture of a CW CO2 laser on the output power was investigated. Also their effect on the condition determining the glow-discharge self-sustaining required for pumping the active medium was studied. Two fit relations were derived to predict the output laser power and the electric field to unit pressure ratio as functions to the partial amounts of gases. Results presented in this work could be used fruitfully to determine some of the optimum operational conditions of glow-discharge low-power CW CO2 lasers.

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Impact of Anchored CFRP Composites on the Strengthening of Partially Damaged PC Girders
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This manuscript investigated the effect of anchorage CFRP wrapping sheets, bolts, and laminate interlock on increasing the efficiency of flexural strengthening for the post-tension girder using CFRP composites techniques longitudinal laminates at the soffit for partially damaged loss of about 14.3% from its area of prestressed concrete beams, and the impact on restoring the original flexural capacity of PC girder. Mitigating delamination of the soffit of horizontal laminates (CFRP). The texture of the laminate and anchorages influenced the stress of the laminate carbon fiber, the mode of crack propagation and failure, and consequently, the beam's attitude has been investigated in this manuscript. The experimental findi

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