The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

To move forward on the path of goodness and peace, we must realize that, in the midst of the great diversity of cultures and forms of human life in the world, that we form one human nation, which God Almighty created to worship Him on His earth and under His heavens and to enjoy His bounties and natural resources that God Almighty has bestowed upon that nation. On one land, and it is governed by one common destiny. Every country has been endowed with a natural resource by God Almighty that distinguishes it from the other country to live in prosperity if these wealth are distributed equally among the members of the same society and societal justice is achieved. We must join together to work for the establishment of a sustainable global commu

As we live in the era of the fourth technological revolution, it has become necessary to use artificial intelligence to generate electric power through sustainable solar energy, especially in Iraq and what it has gone through in terms of crises and what it suffers from a severe shortage of electric power because of the wars and calamities it went through. During that period of time, its impact is still evident in all aspects of daily life experienced by Iraqis because of the remnants of wars, siege, terrorism, wrong policies ruling before and later, regional interventions and their consequences, such as the destruction of electric power stations and the population increase, which must be followed by an increase in electric power stations,

This paper reports an evaluation of the properties of medium-quality concrete incorporating recycled coarse aggregate (RCA). Concrete specimens were prepared with various percentages of the RCA (25%, 50%, 75%, and 100%). The workability, mechanical properties, and durability in terms of abrasion of cured concrete were examined at different ages. The results reveal insignificant differences between the recycled concrete (RC) and reference concrete in terms of the mechanical and durability-related measurements. Meanwhile, the workability of the RC reduced vastly since the replacement of the RCA reached 75% and 100%. The ultrasound pulse velocity (UPV) results greatly depend on the porosity of concrete and the RC exhibited higher poros

      Several studies have shown that certain microbes, mainly bacteria may have the ability to digest plastic wastes. The goal of this study was to see how well Bacillus subtilis, Staphylococcus lentus, Aeromonas hydrophila, Sphingomonas paucimobilis and Kocuria paedia degrade three kinds of oil-based plastics: low-density polyethylene (LDPE), polystyrene (PS) and polyvinylchloride (PVC) polymer sheets. The experiment was conducted for 30 days under laboratory conditions with occasional shaking at 180 rpm and 32°C. Biodegradation was measured in terms of weight loss.. Accordingto IR Spectroscopy, the C-H stretch band at 2920cm-1 improved as a result of bacterial degradation of polyethyl

Skin drug administration is the method used to provide drugs for local or systemic therapy, which is recognized for clinical usage. It is the third-largest method of medication delivery, after only intravenous administration and oral administration. Using a transdermal delivery method makes the administration easy, and blood concentration and adverse effects can be reduced. A microneedle is a micron-sized needle with a short height of no more than 500 micrometers and a width of no more than 50 micrometers. The needle comes into contact with the epidermal layer of the skin before it gets to the dermal layer, where there is no discomfort. Several materials, such as metals, inorganic, and polymer materials, are used to create microneed

AlPO4 catalysts supported with WO3 were prepared by impregnating the catalysts with ammonium metatungstate. The catalysts were checked by X-ray Diffraction (XRD), AFM, and SEM; also, the catalysts analysis was done by X-Ray (EDX). Finally, the N2 adsorption-desorption was used to measure the pore volume and surface area of the catalyst. The prepared catalyst has a surface area of 185.83 m2/g, pore volume of 0.645 cm3/g at a calcination temperature of 500°C for 3 hrs, and particle size of AlPO4 with an average of 35.36 nm. Transesterification of edible oil using WO3/AlPO4 was performed, it was observed that WO3/AlPO4 catalysts give high conversion of edible oil, and this is attributed to the high surface area, smaller particle size, and the

The corona virus epidemic outbreak has urged an extreme worldwide effort for re‐purposing obtainable approved medications for its treatment. In this review, we're focusing on the chemicals properties andpharmacologicaleffectiveness of medicationsofsmallmolecule that are presently being evaluated in clinical trials for the management of corona virus (COVID‐19). The current review sheds light on a number of drugs that have been diagnosed to treat COVID‐19 and their biological effects.

     The outbreak of a current public health coronavirus 2019 disease is a causative agent of a serious acute respiratory syndrome and even death. COVID-19 has exposed to multi-suggested pharmaceutical agents to control this global disease. Baricitinib, a well-known antirheumatic agent, was one of them. This article reviews the likely pros and cons of baricitinib in attenuation of COVID-19 based on the mechanism of drug action as well as its pharmacokinetics. The inhibitory effect of baricitinib on receptor mediated endocytosis promoter, AKK1, and on JAK-STAT signaling pathway is benefacial in inhibition of both viral assembling and inflammation. Also, its pharmacokinetic has encouraged the physicians toward the drug

This systematic review aimed to analyse available evidence to answer two focused questions about the efficacy of erythritol powder air‐polishing (EPAP) (i) as an adjunctive during active periodontal therapy (APT) and (ii) as an alternative to hand/ultrasonic instrumentation during supportive periodontal therapy (SPT). Additionally, microbiological outcomes and patient's comfort/perceptions were assessed as secondary outcomes.