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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
International Review Of Physics (e-journal) (irephy)
Red shift band enhancement of the nanostructure ZnO100-xAlx thin films as a function of Al concentration for optoelectronic applications
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Publication Date
Wed Jun 24 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW DESCRIPTION OF THE LARVAL STAGE OF LATIPALPIS (PALPILATIS) JOHANIDESI NIEHUIS, 2002 (COLEOPTERA, BUPRESTIDAE) FROM ERBIL PROVINCE, KURDISTAN REGION, IRAQ
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   The present study introduced a new description of the last larval instar of the oak tree borer, Latipalpis johanidesi Niehuis, 2002 (Coleoptera, Buprestidae). The larval specimens were collected from the oak trees within the mountainous areas, Erbil governorate, Iraqi Kurdistan Region, during the beginning of April till the end of May 2019.

   Schematic sketches were provided to illustrate unclear morphological features, and the results presented importance morphological evidence for confirming the identification of this species in the larval stage precisely.

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Publication Date
Thu Oct 31 2019
Journal Name
Journal Of Engineering And Applied Sciences
Comparison of Estimate Methods of Multiple Linear Regression Model with Auto-Correlated Errors when the Error Distributed with General Logistic
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In this research, we studied the multiple linear regression models for two variables in the presence of the autocorrelation problem for the error term observations and when the error is distributed with general logistic distribution. The auto regression model is involved in the studying and analyzing of the relationship between the variables, and through this relationship, the forecasting is completed with the variables as values. A simulation technique is used for comparison methods depending on the mean square error criteria in where the estimation methods that were used are (Generalized Least Squares, M Robust, and Laplace), and for different sizes of samples (20, 40, 60, 80, 100, 120). The M robust method is demonstrated the best metho

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Publication Date
Wed Feb 21 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Perceptions of Senior Pharmacy Students Towards the Impact of Artificial Intelligence on University Education and Scientific Writing: A Qualitative Study
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Background: The roles of AI in the academic community continue to grow, especially in the enhancement of learning outcomes and the improvement of writing quality and efficiency. Objectives: To explore in depth the experience of senior pharmacy students in using artificial intelligence for academic purposes. Methods: This qualitative study included face-to-face individual interviews with senior pharmacy students from March to May 2023 using a pre-planned interview guide of open-ended questions. All interviews were audio-recorded. Thematic analysis was used to analyze the data. Results: The results were obtained from 15 in-depth face-to-face interviews with senior pharmacy students (5th and 4th years). Eight participants were male, and seven

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Effect of Sb2O3 and/or CdO nanoparticle substitution on the properties of high-TC superconducting Bi1.6-x SbxPb0.4Sr2Ca2-yCdyCu3OZ material
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High temperature superconductors materials with composition Bi1.6-xSbxPb0.4Sr2Ca2-yCdyCu3OZ (x = 0, 0.1, 0.2 and 0.3) and (y = 0.01 and 0.02), were prepared by using the chemical reaction in solid-state ways, and test influence of partial replacement of Bi and Ca with Sb and Cd respectively on the superconducting properties, all samples were sintered at the same temperature (850 oC) and for the same time (195 h). The structural analysis of the prepared samples was carried out using X-ray diffraction (XRD) measurements performed at room temperature, scanning electron microscope (SEM) and dc electrical resistivity was measured as a function of temperature. It was found that the sample prepared by partial substitution of Sb at ratio (x= 0.2

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Publication Date
Sat May 28 2022
Journal Name
Egyptian Journal Of Chemistry
Study the kinetics of electrochemical removal of cobalt from aqueous solutions using a Flow-by Fixed Bed Bio-electrochemical Reactor
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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Determining the direction of urban growth and urban planning-case of Al Aziziyah city-using remote sensing and GIS techniques
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In this study the role of remote sensing and geographic information systems in the planning of some Iraqi cities, including the city of Aziziyah in Kut / Wasit Governorate, was considered. Certain appropriate models (sprawling growth patterns) have been adopted to plan this city, and tables and a future map have been prepared to arrange this city. Land uses for public services will be proposed for adopted case(Aziziyah in Kut / Wasit Governorate). This paper describes a specific application of GIS functionalities for spatial planning analysis, examines the breadth of GIS and attempts to address the analytical part’s limitations in planning studies. The study concluded, through high-resolution visuals, to the possibility of determining th

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Investigation of Pomegranate Peel and Grape Seed Powder Additives on the Rheological and Filtration Properties of Un-Weighted WBM
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   The chemical additives used to enhance the properties of drilling mud cause damage to humans and the environment. Therefore, it is necessary to search for alternative additives to add them to the drilling mud. Thus, this study investigates the effects of pomegranate peel and grape seed powders as natural waste when added to un-weighted water-based mud. The test includes measurements of the rheological properties and filtration, as well as the alkanity and density of the drilling mud. The results showed a decrease in PH values ​​with an increase in the concentrations of pomegranate peel or grapeseed, and a decrease in mud density with an increase in powders of pomegranate peel and grape seed concentrations that resulted f

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Effect of annealing temperature and laser pulse energy on the optical properties of CuO films prepared by pulsed laser deposition
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In this work; copper oxide films (CuO) were fabricated by PLD. The films were analyzed by UV-VIS absorption spectra and their thickness by using profilometer. Pulsed Nd:YAG laser was used for prepared CuO thin films under O2 gas environment with varying both pulse energy and annealing temperature. The optical properties of   as-grown film such as optical transmittance spectrum, refractive index and energy gap has been measured experimentally and the effects of laser pulse energy  and annealing temperature on it were studied. An inverse relationship between energy gap and both annealing temperature and pulse energy was observed.

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Publication Date
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Sintering Temperature and Soaking Time on the physical and Dielectric Properties of BaTiO3 for Different Ba/Ti Ratio
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Recent research has examined the improvement of physical and dielectric properties of BaTiO3 ceramic material by small addition of excess TiO2 or BaCO3. The prepared samples sintered at different temperatures and varying soaking time. The results show that increasing the sintering temperature within 1350°C and soaking time of 10 hrs give better electrical and physical properties, which indicate the reaction is complete at higher temperature and period.

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