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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
Mon Jan 01 2018
Journal Name
Research Journal Of Pharmacy And Technology
The Relationship between Clinic Pathological Characteristics and Follicular Thyroid Lesion
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Study was done in the period between (2015–2017) in biology department in college of Education for pure science/Ibn Al-Haitham at Baghdad University and in Pathology department/college of medicine at Al-Nahrain University. The study was retrospectively designed. The clinicopathological parameters were obtained from patients’ admission case sheets and pathology reports (age, gender). The presents study included 120 patients having thyroid nodules, classified according to results of histopathology into 4 groups, 30 patients within each; the first group included patients with follicular adenoma, the second group included patients with follicular carcinoma, the third group included patients with follicular variant of papillary carcinoma (FV

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Publication Date
Fri Jan 01 2016
Journal Name
Results In Physics
An efficient iterative method for solving the Fokker–Planck equation
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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
A Finite Element Analysis for the Damaged Rotating Composite Blade
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In this paper, the finite element method is used to study the dynamic behavior of the damaged rotating composite blade. Three dimensional, finite element programs were developed using a nine node laminated shell as a discretization element for the blade structure (the same element type is used for damaged and non-damaged structure). In this analysis the initial stress effect (geometric stiffness) and other rotational effects except the carioles acceleration effect are included.  The investigation covers the effect speed of rotation, aspect ratio, skew angle, pre-twist angle, radius to length, layer lamination and fiber orientation of composite blade. After modeling a non-damaged rotating composite blade, the work procedure was to ap

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
The Eff ffectt off Septtopllastty on IInfferr iiorr Turrbiinatte Siize
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Bac kground:: Septal deviation is one of the commonest anatomical deformities of the nasal skeleton, this deviation is usually accompanied by compensatory hypertrophy of the inferior turbinate on the concave side that will accentuate the severity of nasal obstruction.
Objectives: To evaluate the effect of septoplasty on the size of the inferior turbinate in patients with nasal septum deviation.
Methods: This is a prospective study of 25 patients attending the otolaryngological department at Al-Jirahat teaching hospital from September 2011 to November 2013, complaining mainly of nasal obstruction. Otolaryngological examination had shown nasal septum deviation. The cross sectional areas of inferior turbinates were measured with compu

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
design Electronic cost accounting system for the Iraqi Airways Company
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The research Was based to on a real problem and realistically of represented by that  Iraqi Airways company does not have the electronic cost accounting system and therefore  be the process of  the pricing various services provided by a company sample research respecting  air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the compan

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Optical Forward Scattering Property Employment for measuring the Atmospheric Visibility
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Abstract
An optoelectronic system for fog detection and visibility technique is presented .The idea of this research is based on the measurement of the atmospheric visibility by using an infrared beam emitter from LED diode. The optical scattering is used as a method to calculate the visibility. This method is applied at forward scattering within a foggy atmosphere, which is modern and has great importance for measuring visibility in seaports, airports, public roads and highways. In this paper we focus on the description of the system, principles of its operation and some results of field tests.
Keywords: fog sensor, visibility sensor, backscattering, forward scattering.

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Publication Date
Sat Jul 27 2024
Journal Name
International Journal Of Medical Science And Dental Health
The relationship between Fatty Acids and Type II Diabetes Mellitus
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We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM. The cu

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
The Streamer Discharge Propagation Within Normal Hexane and Acetone Liquids
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Based on the streamer growth model, the streamer discharge propagation was simulated in aid of finite element technique. That was done within two non- mixed dielectric liquids (Normal-Hexane and Acetone) located between two electrodes in pin - plane configuration. The output results show that, the path of the streamer was affected by the interface between the two liquids; the streamer path crosses this interface under some conditions such as the permittivity of the liquids and the distance between this interface and the tip of the pin. Under other conditions, the streamer path grows along the interface. The results were assisted by the development of the potential and the electric field distributions with the growth of the streamer propa

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Reducing the Pollutants from Municipal Wastewater by Chlorella Vulgaris Microalgae
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In the present work, the pollutants of the municipal wastewater are reduced using Chlorella vulgaris microalgae. The pollutants that were treated are: Total organic carbon (TOC), Chemical oxygen demand (COD), Nitrate (NO3), and Phosphate (PO4). Firstly, the treatment was achieved at atmospheric conditions (Temperature = 25oC), pH 7 with time (1 – 48 h). To study the effect of other microorganisms on the reduction of pollutants, sterilized wastewater and unsterilized wastewater were used for two types of packing (cylindrical plastic and cubic polystyrene) as well as algae's broth (without packing), where the microalgae are grown on the packing then transported to the wastewater for treatment. Th

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Basmaya Residential Complex compatibility with the Iraqi Green Architecture Code
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The increase in the Iraqi population put pressure on urban cities as there were no new cities built since the 1980s due to the wars and the economic blockade imposed in 1991 and the deteriorating security situation after 2003, where the population in 2018 reached about forty million people. Iraq also suffered during the past decades from problems and challenges in many respects that affected the local environment, and the constructed buildings had a role in increasing these impacts, so the Ministry of Housing worked to issue the Iraqi Green Architecture Code in 2019 to reduce damage to the environment and use resources more efficiently. And because the constructed buildings were not constructed according to green standards, including Bas

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