Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

This work presents an experimental study of heat transfer and flow of distilled water and metal oxide nanofluid Fe₃O₄-distilled water at concentrations of (φ = 0.3, 0.6, 0.9 %) by volume in a horizontal pipe with constant magnetic field. All the tests are carried out with Reynolds number range (2900-9820) and uniform heat flux (11262-19562 W/m²). The results show that, the nanofluid concentration and magnetic intensity increase, the Nusselt number increases. The maximum enhancement in Nusselt number with magnetic nanofluid is (5.4 %, 26.4 %, 42.7 %) for volume concentration (0.3, 0.6, 0.9 %) respectively. The enhancement is maximized with magnetic intensity (0.1, 0.2, 0.3 tesla) respectively to (43.9, 44

The present study tackles the complex issue of the urgent need for Environmental Auditing (EA) in Iraq in the absence of laws that support environmental management and in the light of the high rates of cancerous diseases in Iraq, which coincided significantly with the increase in oil production, according to the numbers indicated in the Iraqi Ministry of Health. The study aimed to investigate the mediating role of Management Systems (MS) related to the role of EA supporting sustainability reports concerning the reduction of the negative effects of gas emissions from oil companies. We adopted the descriptive approach which relies on studying relationships through a questionnaire that was distributed to a group of workers at Doura Refinery in

The aim of this work was to capture solar radiation and convert it into solar thermal energy by using a storage material and the heat transfer fluid like oil and water and comparison between them, we used the evacuated tube as a receiver for solar radiation, The results showed that the oil better than water as storage material and the heat transfer fluid and the effective thermal conductivity material and good for power level, rates and durations of charge and discharge cycles.

This work was conducted to study the coefficient of performance for solar absorption refrigeration by using direct solar energy using aqueous ammonia 0.45 mass fraction (ammonia – water).The experiments were carried out in solar absorption system .The system consisted of solar collector generator (0.25 m × 0.25 m × 0.04m) and condenser cooled by a water bath followed by liquid receiver and evaporator. The results showed that the maximum generator temperature was (92° - 97°) during June 2009, and the minimum evaporator temperature was (5°C - 10°C) for aqua ammonia system.. It was, also, found that the coefficient of performance, cooling ratio and amount of cooling obtainable increased with increasing maximum generator temperature

The History of Multi Parties and its Effect on Political System in India

   This research provides a novel technique for using metal organic frameworks (HKUST-1) as a gas storage system for liquefied petroleum gas (LPG) in Iraqi vehicles to avoid the drawbacks of the currently employed method of LPG gas storage. A low-cost adsorbent called HKUST-1 was prepared and characterized in this research to investigate its ability for propane storage at different temperatures (25, 30, 35, and 40 ^oC) and pressures of (1-7) bar. HKUST-1 was made using a hydrothermal method and characterized using powder X-ray diffraction, BET surface area, scanning electron microscopic (SEM), and Fourier Transforms infrared spectroscopy (FTIR). The HKUST-1 was produced using a hydrothermal technique and possesses a high crys

The fatty acid composition in the seed and flower of Ligustrun lucidum and olive oil was studied by Gas Chromatography. Results showed that the main components of seed oil were Palmitic (C16:0) 5,893% ,Palmitolic acid (C16:1)0,398%, Steaeic (C18:0)2,911% ,Oleic (C18:1)74,984%,Linoleic (C18:2) 12,959%,and Linolenic (C18:3) 0,997%. The proportion of unsaturated fatty acid was above 89,338%, so the seed oil of L. lucidum ait belonged to unsaturated oil which possessed promising application. The components of flower oil were Palmitic (C16:0) 65,674% ,Palmitolic acid (C16:1)6,516%, Steaeic (C18:0)2,641% ,Oleic (C18:1)14,707%,Linoleic (C18:2) 3,113%,and Linolenic (C18:3) 2,70%. The proportion of unsaturated fatty acid and saturated fatty acid wa

The corrosion inhibition of low carbon steel in1N HCl solution in the presence of peach juice at temperature (30,40,50,and 60)°C at concentration ( 5, 10, 20, 30, 40and 50 cm3/L)were studied using weight loss and polarization techniques. Results show that the inhibition efficiency was increased with the increase of inhibitor concentration and increased with the increase of temperature up to 50ºC ,above 50ºC (i.e. at 60 ºC) the values of efficiency decreases. Activation parameters of the corrosion process such as activation energies, Ea, activation enthalpies, ΔH, and activation entropies, ΔS, were calculated. The adsorption of inhibitor follows Langmuir isotherm. Maximum inhibition efficiency obtained was a bout 91% at 50ºC in the