Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessary public expenditures. The current research was conducted in Muthanna Cement Laboratory, one of the formations of the Iraqi Ministry of Industryand Minerals, where a model was prepared to balance programs and performance according to the technique of analyzing the valuechain, and the activities in the laboratory were divided into major and sub-activities, and after accounting for the total budget costsaccording to the activities specified for 2019, the activities that achieved the highest percentage of the budget, and activities thatachieved the lowest percentage, this helps to draw the attention of Senior management to unjustified and avoidable expendituresfor the purpose of reducing the total cost in the future, and therefore the use of programs and performance budget benefits for thepurposes of planning and control the use of available resources, the study has reached a set of recommendations, the most importantof which is the need to move when preparing budgets in government entity from the traditional budget (balancing items) toprograms and performance budget, because it has several advantages, the most prominent of which is its efforts to reduce costs andthis in turn limits the waste of Public money, and therefore it is a tool for assessing performance and financial planning in government entity, departments and employees.
This study investigates the improvement of Iraqi atmospheric gas oil characteristics which contains 1.402 wt. % sulfur content and 16.88 wt. % aromatic content supplied from Al-Dura Refinery by using hydrodesulfurization (HDS) process using Ti-Ni-Mo/γ-Al2O3 prepared catalyst in order to achieve low sulfur and aromatic saturation gas oil. Hydrodearomatization (HDA) occurs simultaneously with hydrodesulfurization (HDS) process. The effect of titanium on the conventional catalyst Ni-Mo/γ-Al2O3 was investigated by physical adsorption and catalytic activity test. Ti-Ni-Mo/γ-Al2O3 catalyst was prepared under vacuum impregnation condition to ensure efficient precipitation of metals within the carrier γ-Al2O3. The loading percentage of met
... Show MoreThis paper deals with a Twin Rotor Aerodynamic System (TRAS). It is a Multi-Input Multi-Output (MIMO) system with high crosscoupling between its two channels. It proposes a hybrid design procedure that combines frequency response and root locus approaches. The proposed controller is designated as PID-Lead Compensator (PIDLC); the PID controller was designed in previous work using frequency response design specifications, while the lead compensator is proposed in this paper and is designed using the root locus method. A general explicit formula for angle computations in any of the four quadrants is also given. The lead compensator is designed by shifting the dominant closed-loop poles slightly to the left in the s-plane. This has the effect
... Show MoreNo. Due to their apparently extreme optical to X-ray properties, Narrow Line Seyfert 1s (NLSy1s) have been considered a special class of active galactic nuclei (AGN). Here, we summarize observational results from different groups to conclude that none of the characteristics that are typically used to define the NLSy1s as a distinct group – from the, nowadays called, Broad Line Seyfert 1s (BLSy1s) – is unique, nor ubiquitous of these particular sources, but shared by the whole Type 1 AGN. Historically, the NLSy1s have been distinguished from the BLSy1s by the narrow width of the broad Hb emission line. The upper limit on the full width at half maximum of this line is 2000kms−1 for NLSy1s, while in BLSy1s it can be of several thousands
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This paper proposes a new structure for a Fractional Order Sliding Mode Controller (FOSMC) to control a Twin Rotor Aerodynamic System (TRAS). The new structure is composed by defining two 3-dimensional sliding mode surfaces for the TRAS model and introducing fractional order derivative integral in the state variables as well as in the control action. The parameters of the controller are determined so as to minimize the Integral of Time multiplied by Absolute Error (ITAE) performance index. Through comparison, this controller outperforms its integer counterpart in many specifications, such as reducing the delay time, rise time, percentage overshoot, settling time, time to reach the sliding surface, and amplitude of chattering in control inpu
... Show MoreIMPLICATION OF GEOMECHANICAL EVALUATION ON TIGHT RESERVOIR DEVELOPMENT / SADI RESERVOIR HALFAYA OIL FIELD
In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the road in all the sections of the country. Vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the developing system is consist of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny Edge detection algo
... Show MoreLeaching process applied for the extraction of bio active compounds from dried roots of (Elecampane) Inula helenium. Ethanol, hexane and distillated water were used as solvents. Roots were soaked with ethanol (5% w/v) with various concentration of ethanol (30 to 98%) at one day to know effect concentration of the solvent with concentration of bio active compound in Inula helenium. The same procedure was done using hexane as solvent. Also distilled water was used as solvent for extraction 5%(w/v) where plant material was soaked in water at different temperatures (25, 40, 65, 80, and 90) C. In all solvents undertaken, the effect of time duration on active ingredient (Thymol, Isoalatolactone, Alatolactone, 10-isobutyryl-oxy 8-9-epoxy thymol is
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