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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 Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Synthesis and study the liquid crystalline properties of new compounds containing 5-methyl-2,4-dihydro-3H-pyrazol-3-one
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Abstract<p>The new compounds of pyrazolines were synthesized from the reaction of different acid hydrazide with ethylacetoacetate and ethanol under reflux. These compounds were obtained from many sequence reactions. The 4-acetyl-5-methyl-2,4-dihydro-3H-pyrazol-3-one compounds synthesized from the reaction of 5-methyl-2,4-dihydro-3H-pyrazol-3-one with acetyl chloride in calcium hydroxide and 1,4-dioxane. Finaly, Schiff bases were prepared via condensation reaction of products of mono- and tri ketone derivatives[IV]<sub>a, b</sub> with phenyl hydrazines as presented in (Scheme 1, 2). The synthesized compounds were identification by using FTIR, NMR and Mass spectroscopy (of some of them).</p> ... Show More
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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Influence of Chlorhexidine Diacetate Salt Incorporation Into Soft Denture Lining Material on Its Antifungal And Some Mechanical Properties
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Background: One of the most common problem associated with the used of soft denture lining material is microorganisms and fungal growth especially Candida albicans, which can result in chronic mucosal inflammation. The aim of this study was to evaluate the influence of chlorhexidine diacetate (CDA) salt Incorporation into soft denture lining material on antifungal activity; against Candida albicans, and the amount of chlorhexidine di-acetate salt leached out of soft liner/CDA composite. Furthermore, evaluate shear bond strength and hardness after CDA addition to soft liner Materials and methods: chlorhexidine diacetate salt was added to soft denture lining material at four different concentrations (0.05%, 0.1% and 0.2% by weight). Four hund

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Publication Date
Fri Dec 01 2023
Journal Name
Al-khwarizmi Engineering Journal
The Remediation of Congo Red-Contaminated Groundwater by using a Permeable Reactive Barrier Through Modified Waterworks Sludge MgAl-LDH
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This investigation aims to explore the potential of waterworks sludge (WS), low-cost byproduct of water treatment processes, as a sorbent for removing Congo Red (CR) dyes. This will be achieved by precipitating nano-sized (MgAl-LDH)-layered double hydroxide onto the surface of the sludge. The efficiency of utilizing MgAl-LDH to modify waterworks sludge (MWS) for use in permeable reactive barrier technology was confirmed through analysis with Fourier transform infrared and X-ray diffraction. The isotherm model was employed to elucidate the adsorption mechanisms involved in the process. Furthermore, the COMSOL model was utilized to establish a continuous testing model for the analysis of contaminant transport under diverse conditions.

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Publication Date
Mon May 01 2017
Journal Name
The Journal Of Immunology
Combination of cannabinoids, Δ9- tetrahydrocannabinol (THC) and cannabidiol (CBD), mitigate experimental autoimmune encephalomyelitis (EAE) by altering the gut microbiome.
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Abstract<p>Multiple Sclerosis (MS), is a common autoimmune disease that affects the central nervous system. Currently, there is no cure for MS, and most treatments involve the use of immunosuppressive drugs that can have adverse effects or increased toxicity. Cannabis, commonly known as marijuana, is a product of the Cannabis sativa, and for several centuries has been used as an alternative medicine in many cultures. Cannabis sativa produces over 421 chemical compounds, including about 80 terpenophenols named phytocannabinoids, and include both psychotropic THC and non-psychoactive CBD. In the currently study, we show that a combination therapy using THC and CBD results in amelioration of EAE, a</p> ... Show More
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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Ecological Engineering
Enhancing the Removal of Methyl Orange Dye by Electrocoagulation System with Nickel Foam Electrode – Optimization with Surface Response Methodology
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Azo dyes like methyl orange (MO) are very toxic components due to their recalcitrant properties which makes their removal from wastewater of textile industries a significant issue. The present study aimed to study their removal by utilizing aluminum and Ni foam (NiF) as anodes besides Fe foam electrodes as cathodes in an electrocoagulation (EC) system. Primary experiments were conducted using two Al anodes, two NiF anodes, or Al-NiF anodes to predict their advantages and drawbacks. It was concluded that the Al-NiF anodes were very effective in removing MO dye without long time of treatment or Ni leaching at in the case of adopting the Al-Al or NiF-NiF anodes, respectively. The structure and surface morphology of the NiF electrode were inves

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Publication Date
Sat Jul 28 2018
Journal Name
Journal Of Engineering
Evaluation Microstructure and the Mechanical Properties of Composite Material for Al-Matrix Reinforced by Ceramic Materials (Sic And Al2O3)
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In this investigation, the mechanical properties and microstructure of Metal Matrix Composites (MMCs) of Al.6061 alloy reinforced by ceramic materials SiC and Al2O3 with different additive percentages 2.5, 5, 7.5, and 10 wt.% for the particle size of 53 µm are studied. Metal matrix composites were prepared by stir casting using vortex technique and then treated thermally by solution heat treatment at 530 0C for 1 hr. and followed by aging at 175 0C with different periods. Mechanical tests were done for the samples before and after heat treatment, such as impact test, hardness test, and tensile test. Also, the microstructure of the metal matrix composites was examine

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
Development and Verification of the Capacity Curve for Two Dimensional Reinforced Concrete Moment-Resisting Frames System under Earthquake Loading
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Pushover analysis is an efficient method for the seismic evaluation of buildings under severe earthquakes. This paper aims to develop and verify the pushover analysis methodology for reinforced concrete frames. This technique depends on a nonlinear representation of the structure by using SAP2000 software. The properties of plastic hinges will be defined by generating the moment-curvature analysis for all the frame sections (beams and columns). The verification of the technique above was compared with the previous study for two-dimensional frames (4-and 7-story frames). The former study leaned on automatic identification of positive and negative moments, where the concrete sections and steel reinforcement quantities the

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Publication Date
Wed Jul 23 2025
Journal Name
Modern Sport
The effect of Developing special endurance using multiple round periods on some physical and functional indicators for elite boxers
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Publication Date
Fri Mar 01 2019
Journal Name
Studia Ubb Chemia,
EXCESS AND DEVIATIONS PROPERTIES FOR THE BINARY SOLVENT MIXTURES OF TETRAHYDROFURFURYL ALCOHOL WITH SOME AROMATIC HYDROCARBONS AT 298.15 K.
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In this work, excess properties (eg excess molar volume (VE), excess viscosity (ȠE), excess Gibbs free energy of activation of viscos flow (ΔG* E) and molar refraction changes (ΔnD) of binary solvent mixtures of tetrahydrofurfuryl alcohol (THFA) with aromatic hydrocarbons (benzene, toluene and p-xylene) have been calculated. This was achieved by determining the physical properties including density ρ, viscosity Ƞ and refraction index nD of liquid mixtures at 298.15 K. Results of the excess parameters and deviation functions for the binary solvent mixtures at 298.15 K have been discussed by molecular interactions that occur in these mixtures. Generally, parameters showed negative values and have been found to fit well to Redlich-Kister

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Publication Date
Wed Jul 15 2020
Journal Name
Modern Physics Letters A
Nuclear matter distributions of neutron rich 6He, 11Li, 14Be and 17B halo nuclei studied by the Bear Hodgson potential
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The radial wave functions of the Bear–Hodgson potential have been used to study the ground state features such as the proton, neutron and matter densities and the as- sociated rms radii of two neutrons halo 6He, 11Li, 14Be and 17B nuclei. These halo nuclei are treated as a three-body system composed of core and outer two-neutron (Core + n + n). The radial wave functions of the Bear–Hodgson potential are used to describe the core and halo density distributions. The interaction of core-neutron takes the Bear–Hodgson potential form. The outer two neutrons of 6He and 11Li interact by the realistic interaction REWIL whereas those of 14Be and 17B interact by the realistic interaction of HASP. The obtained results show that this model succee

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