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of the Government finance Statistics GFS System In StrengtheningThe Role Oversight on performance Centrally Funded Units
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This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of government accounting system applied in terms of outputs which do not meet the needs of government reports and financial statements for users over the use of available resources in the economic development and processing of financial and administrative corruption and to reflect on the proper use of available resources. Although "GFS" system applied in full is an important financial tool of public financial management in hand toward the optimal use of available resources and about the implementation of government programs and activities that support economic development through improved financial performance by providing useful information that will help in pursuing government unit operations has therefore It recommended that researchers in need "GFS" system applied fully to the development of accounting and audit work environment through the replacement of financial reports and records prepared offline reports and records of accounting other fit with the "GFS" system, which is more reflective and clearer financial position and financial performance of the unit by providing more information relevant and useful to meet as much as possible the needs of different users of information and private auditors to track unity government operations and evaluate its financial performance.

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Removal of Nickel and Cadmium Ions from Wastewater by Sorptive Flotation: Single and Binary systems
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The removal of heavy metal ions from wastewater by sorptive flotation using Amberlite IR120 as a resin, and flotation column, was investigated. A combined two-stage process is proposed as an alternative of the heavy metals removal from aqueous solutions. The first stage is the sorption of heavy metals onto Amberlite IR120 followed by dispersed-air flotation. The sorption of metal ions on the resin, depending on contact time, pH, resin dosage, and initial metal concentration was studied in batch method .Various parameters such as pH, air flow rate, and surfactant concentration were investigated in the flotation stage. Sodium lauryl sulfate (SLS) and Hexadecyltrimethyl ammonium bromide (HTAB) were used as anionic and cationic surfactant re

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Choosing Between Trimmed L-moment and L-moment Estimators of Extreme Value Distribution (Type- I)
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Trimmed Linear moments (TL-moments) are natural generalization of L-moments that do not require the mean of the underlying distribution to exist. It is known that the sample TL-moments is unbiased estimators to corresponding population TL-moment. Since different choices for the amount of trimming give different values of the estimators it is important to choose the estimator that has minimum mean squares error than others. Therefore, we derive an optimal choice for the amount of trimming from known distributions based on the minimum errors between the estimators. Moreover, we study simulation-based approach to choose an optimal amount of trimming and maximum like hood method by computing the estimators and mean squares error for range of

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Biosensing technique for detection of H.pylori bacteria: Israa M.L. SaQari*, Layla M.H. Al-ameri
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Abstract :H.pylori is an important cause of gastric duodenal disease, including gastric ulcers, Mucosa-associated lymphoid tissue (MALT), and gastric carcinoma. biosensors are becoming the most extensively studied discipline because the easy, rapid, low-cost, highly sensitive, and highly selective biosensors contribute to advances in next-generation medicines such as individualized medicine and ultrasensitive point-of-care detection of markers for diseases.  Five of ten patients diagnosed with H.pylori ranging in age from 15–85 participated in this research. who [gastritis, duodenitis, duodenal ulcer (DU), and peptic ulcer (PU)] Suspected H.pylori colonies w

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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Delineation of leachate plume migration by electrical resistivity methods Ile Epo dumpsite, Lagos, Southwestern Nigeria
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A 5-traverse 2D resistivity survey and 20 Vertical Electrical Sounding (VES) points were carried out on Ile Epo Dump Site with a view to inferring the extent of migration of leachate plumes in the subsurface for possible contamination of groundwater. The surveys were carried out with Omega model resistivity meter. The Schlumberger configuration was employed for the VES while Wenner configuration was employed for the 2D resistivity survey (Constant Separation Techniques). The obtained VES and CST data were interpreted using WinResist and DIPRO respectively. The integrated results revealed three to four geo-electrically polluted materials as highly saturated fills (15 Ωm, 1.9 – 27.4m), saturated fills (15 - 30 Ωm, 3.6 – 29.9m) and un

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Bayesian and Non - Bayesian Inference for Shape Parameter and Reliability Function of Basic Gompertz Distribution
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In this paper, some estimators of the unknown shape parameter and reliability function  of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Multi-Objective Capacitated Transportation Problem with Mixed Constraints using different forms of membership functions
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In this research, the problem of multi- objective modal transport was formulated with mixed constraints to find the optimal solution. The foggy approach of the Multi-objective Transfer Model (MOTP) was applied. There are three objectives to reduce costs to the minimum cost of transportation, administrative cost and cost of the goods. The linear membership function, the Exponential membership function, and the Hyperbolic membership function. Where the proposed model was used in the General Company for the manufacture of grain to reduce the cost of transport to the minimum and to find the best plan to transfer the product according to the restrictions imposed on the model.

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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
Optimum Dimensions of Hydraulic Structures and Foundation Using Genetic Algorithm coupled with Artificial Neural Network
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      A model using the artificial neural networks and genetic algorithm technique is developed for obtaining optimum dimensions of the foundation length and protections of small hydraulic structures. The procedure involves optimizing an objective function comprising a weighted summation of the state variables. The decision variables considered in the optimization are the upstream and downstream cutoffs lengths and their angles of inclination, the foundation length, and the length of the downstream soil protection. These were obtained for a given maximum difference in head, depth of impervious layer and degree of anisotropy. The optimization carried out is subjected to constraints that ensure a safe structure aga

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Anti-Oxidant and Anti-Microbial Activities of [ZnO: CoO/ Eugenol] and [ZnO: Fe2O3/ Eugenol] Nanocomposites
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Metal oxide nanocomposites (MONCs) manufacturing is increasingly gaining popularity. The primary cause of this is the broad range of applications for such materials, which include fuel cells, photovoltaics, cosmetics, medicine, semiconductor packing materials, water treatment, and catalysts. Due to their size, stability, high surface area, catalytic activity, simplicity in fabrication, and selectivity for particular reactions. The MONCs with various morphologies have been created by physical, chemical, and biological processes, such as sol-gel, hydrothermal, co-precipitation, solvothermal, and microwave irradiation. Eugenol (4-allyl-2-methoxyphenol) is a major component of clove essential oil and it was found in various plant groups, has

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Publication Date
Thu Oct 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fabrication of Natural Gelcoats (Epoxy/ Pumpkin Peels Fibers) Composites with High Mechanical and Thermal Properties
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     Pumpkin waste powder was used as a coloring and strengthening filler in epoxy to prepare a natural gelcoat . The Pumpkin powder was mixed with different weight ratios (1, 2, 3, 4, 5, 6, 7, and 8%) to the epoxy matrix to select the best value of powder addition. The effect of the pumpkin particle size on the mechanical properties (impact, flexural, hardness, and wear loss) using two different sizes (2.5 and 1.25 microns) was studied. The impact strength increased from (10.09 KJ/ m2) for neat epoxy to (14.79 KJ/ m2) for epoxy with  1% of micron pumpkin fibers ( MPF) with particle size 2.5 micrometer and (14.21 KJ/ m2) for epoxy with 4% (1.25 MPF), flexural strength increased from (41.94 MPa) for n

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Biosorption of Lead and Chromium Ions by Using Penicillium digitatum (Pers.) Sacc. from Industrial Water
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Some microorganisms, including fungi, are characterized by their removal efficiency and reducing the concentrations of heavy metals such as Pb and Cr from industrial water. The present study aims to estimate the efficiency of Penicillium digitatum (Pers.) Sacc. as a low-cost biosorbent in reducing Pb and Cr from industrial water with optimum biosorption conditions (acidity of 1.5 , 4, and 5; temperature of 30 °C). The Fourier transform infrared spectroscopy (FTIR) analysis was also used for determining the roles of the functional groups in this biosorbent. The results indicated that the highest P. digitatum efficiency values for reducing the levels of Pb and Cr were 84% and 70% , respectively, at pH of 5 after 24 h.

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