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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 Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Effect of thermal annealing and laser radiation on the optical properties of AgAlS2 thin films
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Effect of the thermal annealing at 400oC for 2 hours and Argon laser radiation for half hour on the optical properties of AgAlS2 thin films, prepared on glass slides by chemical spray pyrolysis at 360oC with (0.18±0.05) μm thickness .The optical characteristics of the prepared thin films have been investigated by UV/Vis spectrophotometer in the wavelength range (300 – 1100)nm .The films have a direct allow electronic transition with optical energy (Eg) values decreased from (2.25) eV for untreated thin films to (2.10) eV for the annealed films and to (2.00) eV for the radiated films. The maximum value of the refractive index (n) for all thin films are given about (2.6). Also the extinction coefficient (K) and the real and imaginary d

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Publication Date
Sun Jan 03 2021
Journal Name
Le Infezioni In Medicina
Airborne transmission of SARS-CoV-2 is the dominant route of transmission: Droplets and aerosols
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Coronavirus disease 2019 (COVID-19) caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) has become a pandemic worldwide. On a daily basis the number of deaths associated with COVID-19 is rapidly increasing. The main transmission route of SARS-CoV-2 is through the air (airborne transmission). This review details the airborne transmission of SARS-CoV-2, the aerodynamics, and different modes of transmission (e.g. droplets, droplet nuclei, and aerosol particles). SARS-CoV-2 can be transmitted by an infected person during activities such as expiration, coughing, sneezing, and talking. During such activities and some medical procedures, aerosols and droplets contaminated with SARS-CoV-2 particles are formed. Depending on their

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Biostratigraphyand Paleoenvironments of Benthic Foraminifera From Lower Part of the Damlouk Member, Western Desert, Iraq
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     Age and paleoenvironment of part of the Damlouk Member, Ratga Formation from a surface section in the Iraqi Western Desert are investigated. Twenty-nine species of Larger Benthic Foraminifera (LBF) belonging to 13 genera are recognized from the studied section. The LBF assemblage is dominated by the following groups, Nummulites, Alveolina, Rotalia, and Lockhartia. Two species of corals with fragments of bryozoan, red algae and mollusca had also been identified.

     The palaeontological investigation aimed at identification of LBF assemblages to evaluate their abundance and distribution with respect to sedimentary environment and to determine its age. Based on the recognized Larger Benthic F

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Publication Date
Mon Jan 01 2024
Journal Name
Aims Energy
The impact of different compression ratios on emissions, and combustion characteristics of a biodiesel engine
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<p>The current work investigated the combustion efficiency of biodiesel engines under diverse ratios of compression (15.5, 16.5, 17.5, and 18.5) and different biodiesel fuels produced from apricot oil, papaya oil, sunflower oil, and tomato seed oil. The combustion process of the biodiesel fuel inside the engine was simulated utilizing ANSYS Fluent v16 (CFD). On AV1 diesel engines (Kirloskar), numerical simulations were conducted at 1500 rpm. The outcomes of the simulation demonstrated that increasing the compression ratio (CR) led to increased peak temperature and pressures in the combustion chamber, as well as elevated levels of CO<sub>2</sub> and NO mass fractions and decreased CO emission values un

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Publication Date
Fri Feb 26 2021
Journal Name
Iraqi Journal Of Science
The Antimicrobial Effects of Alcoholic Leaves Extract of Salvia Officinalis Against Multidrug Resistant Pseudomonas Aeruginosa
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Two isolates of Pseudomonas aeruginosa were isolated from patients with Urinary Tract Infection (UTI). The aim of this study was to determine the antimicrobial effect of alcoholic leaves extract of Salvia officinalis on Multidrug resistant (MDR) P. aeruginosa. Using the well diffusion test, the alcoholic leaves extract at 100mg/ml and 200 mg /ml was shown to possess antimicrobial activity against the tested microorganism. The inhibition zones of S. officinalis at 200 mg/ml, and 100 mg/ml of the extract showed diameters of 23mm and 20mm, respectively. But the diameters of the inhibition zones caused by treatment with the antibiotics Ciprofloxacin, Ticarcillin + Clavulanic acid, and Cefotaxime w

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhance the Properties of Lignosulfonate Mud by Adding Nanoparticles of Aluminum Oxide and Iron Oxide
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Oil well drilling fluid rheology, lubricity, swelling, and fluid loss control are all critical factors to take into account before beginning the hole's construction. Drilling fluids can be made smoother, more cost-effective, and more efficient by investigating and evaluating the effects of various nanoparticles including aluminum oxide (Al2O3) and iron oxide (Fe2O3) on their performance. A drilling fluid's performance can be assessed by comparing its baseline characteristics to those of nanoparticle (NPs) enhanced fluids. It was found that the drilling mud contained NPs in concentrations of 0,0.25, 0. 5, 0.75 and 1 g. According to the results, when drilling fluid was used without NPs, the coeff

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Gross and Histological Structure of the Caudal Fin of Adult Mosquitofish , Gambusia Affinis , (Baird & Girard)
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The  present  study  showed  that  the  caudal  fin  of  adult mosquitofish  (Gambusia  affinis)  is  homocercal  and  rounded . It  consists  of  22-24 fin rays (Lepidotrichia) . Each fin ray  consists  of  many  segments . Some of these rays are short and  unbranched  whereas  others long and branched dichotomously. Pigment cells are shown to be dispersed on the fin and they are condensened at the edges of the fin rays and at the regions of their dichotomy .        Histologically the transverse section of the fin is surrounded by a fin membrane (composed of epidermis and dermis)

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Publication Date
Fri Dec 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Effects of fixed orthodontic appliance with antihypertensive drugs on the body weight of experimental rats
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Background: This study aims to investigate the effect of fixed orthodontic appliances and/or antihypertensive drugs on the weight of experimental rats. Materials and Methods: Thir-ty-six male Wistar albino rats were subjected to a split-mouth design study, in which an orthodontic appliance was inserted in one side to move the first molar mesially for 2 weeks while the other side acted as a control to tooth movement. The rats were allocated into three groups: group A (n = 12), without any pharmacological treatment; group B (n = 12), subcu-taneous injection of bisoprolol fumarate (5 mg/kg) daily; and group C (n = 12), subcutaneous injection of valsartan (10 mg/kg) daily. A fixed orthodontic appliance with a closing coil spring delivering 5

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Effect of Al2O3 Particles and Precipitation Hardening on the Properties of Cast 332 Aluminum Alloy
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In this work, 332 Al alloy was prepared and reinforced with (0.5% and 1%) nano-Al2O3 particles. The prepared unreinforced and reinforced 332 Al alloy with nano-Al2O3 were solution heat treated (T6) at 510 ̊C and aged at 225 ̊C with different times (1, 3, and 5 h). Hardness test was performed on all the prepared alloys. All prepared alloys were dry slided under different applied loads (5, 10, 15, and 20 N) against steel counterface surface using pin on disk apparatus. The results showed that refinement effect was observed after addition of nano-Al2O3 particles and a change in silicon morphology after performing the solution heat treatment. The results also showed that har

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Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
Effect of Temperature on the Working Parameters of Negative Corona Discharge with Coaxial Electrodes Configuration
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     The influence of ambient temperature on the various parameters of negative corona discharge in atmospheric dry air with coaxial cylindrical electrodes is investigated. The calculations are achieved using the finite element method by COMSOL Multiphysics software. The investigation aims to notice the effect many of working temperatures on the I-V characteristic curve of negative corona discharge in the air. The calculations of several parameters (electron density, temperature, ...) are presented visually and discussed. The results of the work are compared with theoretical and experimental data and they are in a good agreement.

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