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.
In this study, the surface of the epoxy/Al composite is treated using a dielectric barrier discharge (DBD) plasma in the presence of air. The epoxy composite was prepared by mixing 0.1g and 0.3 g aluminum powder with epoxy resin and its hardener in a ratio of 3:1. The surface epoxy/Al composite as a dielectric barrier layer (DB) is studied at an applied frequency of 8 kHz and at three exposure times 0, 2, and 4 min. The UV degradation process has been studied using UV-Visible spectroscopy, for these polymers. The absorbance intensity in the UV region (200–320 nm) was high. The absorbance level decreased after 2 minutes and increased after 4 min exposure time. Before exposure to plasma, the epoxy/Al composite at 0.1 g Al ha
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For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC
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This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used
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This study was aimed to investigate the response surface methodology (RSM) to evaluate the effects of various experimental conditions on the removal of levofloxacin (LVX) from the aqueous solution by means of electrocoagulation (EC) technique with stainless steel electrodes. The EC process was achieved successfully with the efficiency of LVX removal of 90%. The results obtained from the regression analysis, showed that the data of experiential are better fitted to the polynomial model of second-order with the predicted correlation coefficient (pred. R2) of 0.723, adjusted correlation coefficient (Adj. R2) of 0.907 and correlation coefficient values (R2) of 0.952. This shows that the predicted models and experimental values are in go
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This study aims to evaluate the adsorption isotherm of carbon microparticles prepared from pumpkin (Cucurbita maxima) seeds for adsorbing curcumin (as a model of dye). The results were derived and compared using the kinetics approach based on several standard adsorption isotherm models, namely the Langmuir, Temkin, Freundlich, and Dubinin-Radushkevich models. The second aim is to evaluate the effects of carbon particle size (from 100 to 1000 mm) on the adsorption characteristics. The experimental results showed that the adsorption on the surface of carbon microparticles occurred in monolayer with a physical phenomenon. This is because the active areas are located only on the outer surface of carbon and no surface structure in th
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Dental amalgam is a mixture of approximately 50% mercury and varying ratios of silver, tin, zinc, and copper. Dental amalgam is a major source of mercury pollution because it is readily absorbed through 90-100% vapour and the oral mucosa. In addition, in certain situations with the oral environment, various types of metallic orthodontic brackets are highly aggressive and can lead to corrosion. However, polyvinyl alcohol (PVA) material has no cytogenetic effects on human health or the environment and is therefore applied in the manufacturing of the new composite material. Different additives from the bonding agent (PVA; 2.4, 4.8, and 7.2 g) dissolved in about 10 ml of water, heated on a hot plate under a hig
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Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.
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In this study, titanium dioxide (TiO2 (are synthesized by sol– gel simple method. Thin films of sol, gel, and sol- gel on relatively flat glass substrates are applied with Spin coating technique with multilayers. The optical and morphological properties (studied using AFM) of TiO2 layers show good properties, with particles diameters less than 4 nm for all prepared samples and have maximum length 62 nm for TiO2 gel thin films of three layers. The results show low roughness values for all films especially for 4 layers sol (8.37nm), which improve the application in dye sensitive solar cell (DSSc) .
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