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The role of accountability measures in enhancing the results of the federal budget in government spending units
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The role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the role of accountability and completely with respect to the budget and allocations and the results of its implementation, while focused accountability focus on the provision of funds resulting from the waste and extravagance in public money as a result of tarry some sample Kmstraeat and costs of speculative activities and what has been retrieved from the payments to the Treasury. The main conclusions reached by the research is limited accountability and follow-up on the waste and extravagance in public money on procurement and other aspects by the authorities that the follow-up and accountability and the lack of accountability on the results of implementation of the budget, which led to obtain deviations in the implementation results and repeat the same distractions and observations in the following years and the most important recommendations need for the views of accountability and follow-up to hold accountability for the results of the implementation of the budget and the lack of focus or restricted to aspects of waste and extravagance in the money for procurement and to be an internal control and primary actor Aldror follow-up and audit the implementation of the budget, monthly or quarterly, and make sure not to encroach upon the budget allocations by the instructions of the implementation of commitments the budget and all instructions issued in this regard.

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Publication Date
Thu Nov 07 2024
Journal Name
Journal Of Thermal Analysis And Calorimetry
Performance improvement of phase change material (PCM)-based shell-and-tube-type latent heat energy storage system utilizing curved fins
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Publication Date
Tue Oct 22 2019
Journal Name
Scientia Pharmaceutica
Design, Synthesis, and Docking Study of Acyl Thiourea Derivatives as Possible Histone Deacetylase Inhibitors with a Novel Zinc Binding Group
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Histone deacetylase inhibitors with zinc binding groups often exhibit drawbacks like non-selectivity or toxic effects. Thus, there are continuous efforts to modify the currently available inhibitors or to discover new derivatives to overcome these problems. One approach is to synthesize new compounds with novel zinc binding groups. The present study describes the utilization of acyl thiourea functionality, known to possess the ability to complex with metals, to be a novel zinc binding group incorporated into the designed histone deacetylase inhibitors. N-adipoyl monoanilide thiourea (4) and N-pimeloyl monoanilide thiourea (5) have been synthesized and characterized successfully. They showed inhibition of growth of human colon adenoc

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Publication Date
Tue Nov 01 2022
Journal Name
Environmental Technology & Innovation
Photo-Fenton-like degradation of direct blue 15 using fixed bed reactor containing bimetallic nanoparticles: Effects and Box–Behnken optimization
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This study involved the treatment of textile wastewater contaminated with direct blue 15 dye (DB15) using a heterogeneous photo-Fenton-like process. Bimetallic iron/copper nanoparticles loaded on bentonite clay were used as heterogeneous catalysts and prepared via liquid-phase reduction method using eucalyptus leaves extract (E-Fe/Cu@BNPs). Characterization methods were applied to resultant particles (NPs), including SEM, BET, and FTIR techniques. The prepared NPs were found with porous and spherical shapes with a specific surface area of particles was 28.589 m2/g. The effect of main parameters on the photo-Fenton-like degradation of DB15 was investigated through batch and continuous fixed-bed systems. In batch mode, pH, H2O2 dosage, DB15 c

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Publication Date
Mon Aug 26 2019
Journal Name
Global Proceedings Repository American Research Foundation
Preparation, Spectra and Biological Properties of Transition Metals ((III) and (II) Mixed - Ligand Complexes with 5-Chlorosalicylic Acid and L-Valine
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Mixed ligand metal complexes of CrIII, FeIII,II, NiII and CuII have been synthesized using 5-chlorosalicylic acid (5-CSA) as a primary ligand and L-Valine (L-Val) as secondary ligand. The metal complexes have been characterized by elemental analysis, electrical conductance, magnetic susceptibility measurements and spectral studies. The electrical conductance studies of the complexes indicate their electrolytic nature. Magnetic susceptibility measurements revealed paramagnetic nature of the all complexes. Bonding of the metal ion through –OHand –COOgroups of bidentate to the 5-chlorosalicylic acid and through –NH2 and –COOgroups of bidentate to the L-valine by FT-IR studies . The agar diffusion method has been used to study the antib

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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Science
Effect of growth media components and growth condition on indole - 3 - acetic acid (IAA) production by Pseudomonas putida isolated from soil
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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Structural and optical properties of Fe- doped ZnO thin films prepared by Sol–Gel spin coating process and their photocatalytic activities
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Pure and Fe-doped zinc oxide nanocrystalline films were prepared
via a sol–gel method using -
C for 2 h.
The thin films were prepared and characterized by X-ray diffraction
(XRD), atomic force microscopy (AFM), field emission scanning
electron microscopy (FE-SEM) and UV- visible spectroscopy. The
XRD results showed that ZnO has hexagonal wurtzite structure and
the Fe ions were well incorporated into the ZnO structure. As the Fe
level increased from 2 wt% to 8 wt%, the crystallite size reduced in
comparison with the pure ZnO. The transmittance spectra were then
recorded at wavelengths ranging from 300 nm to 1000 nm. The
optical band gap energy of spin-coated films also decreased as Fe
doping concentra

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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Reproductive Biology of Common Carp(Cyprinus carpio L. ) from AL-Gharraf Canal , at Wasit Province –Iraq.I. Sex-Ratio and Maturity
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      From September 2002 to August 2003 monthly samples of fish were collected from two stations at the area of study.         The results of the present study showed that the sex-ratio (male: female) was 1:0.95.       Sexual maturity was reached by all fishes above 28 cm in total length , the smallest mature male was 21.3 cm in total length and body weight 164 gm. While the smallest mature female was 21.5 cm in T.L. and body weight 155 gm.      The mature male and female were in the second year of their ages. The breeding season extended from the end of February until the end of June and another season started from Se

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Biological Activity of Schiff Bases Chelates with Mn(II),Co(II),Ni (II),Cu(II) and Hg(II)
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In this paper, some series of new complexes of Mn(II), Co(II), Ni (II) Cu(II) and Hg(II) are prepared from the Schiff bases (L1,L2). (L1) derived from 4-aminoantipyrine and O-phenylene dia mine then (L2) derived from (L1) and 2-benzoyl benzoic acid. Structural features are obtained from their elemental microanalyses, molar conductance, IR, UV–Vis, 1H, 13CNMR spectra and magnetic susceptibility. The magnetic susceptibility and UV–Vis, IR spectral data of the ligand (L1) complexes get square–planar and tetrahedral geometries and the complexes oflig and (L2) get an octahedral geometry. Antimicrobial examinations show good results in the sharing complexes.

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Photodynamic effect of Rose Bengal activated by low-level laser light on S. aureus : Qusay K. Abbas*, Layla M. Hassan
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Abstract: Background: Staphylococcus aureus is Gram-positive bacteria that lives as a normal flora in living organisms but can be pathogenic to humans. Although a relatively unspectacular, nonmotile coccoid bacterium, S. aureus is a dangerous human pathogen in both community-acquired and nosocomial infections. Due to the increasing emergence of new strains of this antibiotic-resistant bacteria, it has become essential to approach different methods to control this pathogen. One of these methods is the antimicrobial photodynamic inactivation process using a low-level laser, in this paper, the Photodynamic effects of Rose Bengal and LLLL on the virulence factors of S.aureus were evaluated.

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Mechanical evaluation of nano hydroxyapatite, chitosan and collagen composite coating compared with nano hydroxyapatite coating on commercially pure titanium dental implant
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Background: Dental implants act as infrastructure for fixed restoration to look like as a natural tooth. Osseointegration is a biological events and considered as a base for success of dental implant. The aim of this study is to evaluate the bond strength between bone and Ti implant coated with mixture of nano hydroxyapatite-chitosan-collagen compared with Ti implants coated with nano hydroxyapatite implanted in rabbit tibia, after different period of implantation time (two and six weeks) by torque removal test. Material and methods: 36 screws of commercially pure titanium; 8mm in length and 3mm diameter , 18 screws coated with mixture of nano hydroxyapatite-chitosan-collagen and18 screws coated with nano hydroxyapatite by dip coating. St

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