The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

Background: Osteoporosis is denoted by low bone mass and microarchitectural breakdown of bone tissue, directing to increased fracture risk and bone fragility. Fractures may lead to a decreased quality of life and increased medical costs. Thus, osteoporosis is widely considered a significant health concern.

Objective. This study aimed to compare quantitative computed tomography (QCT) and dual-energy X-Ray absorptiometry (DXA) to detect osteoporosis in postmenopausal women.

Subjects and Methods. We measured spinal volumetric bone mineral density (BMD) with QCT and areal spinal and hip BMD with DXA in 164 postmenopausal women. We calculated the osteo

This paper deals with the Kufis and basris agreements in Abo Al _ Barakat Al _ anbary’s
work “ Al- Insaf Fi Masael Al - Khilaf.It attempts to settle the disputes and find out the right
views.
The book presents the issnes that the two schools of Kufa and Basra dispute upon and try to
evaluate them so as to support the correct ones .The present researcher has noticed that the
author of the above work was not always right or accurate in picturing a number of issues as
disputable whereas they implicitly shared the same views .Accordingly ,this papor sheds light
on such cases and drew acadernic researchers, attention to the invalidity of Al –anbary’s
misjudged views.

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

         Cardiovascular disorders  are  refer to the class of diseases that involve the heart or blood vessels (arteries and veins). While the term technically refers to any disease that affects the cardiovascular system. Cholesterol is classified as a sterol (a contraction of steroid and

Double hydrothermal method was used to prepare nano gamma alumina   using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, CTAB (cetyltrimethylammonium bromide) as surfactant, and variable acids: weak acids like; citric, and acitic acids, and strong acids like; hydrochloric and nitric acids as a bridge between aluminum salts and surfactant. Different crystallization times  12, 24, 48, and 72 hrs were applied. All the batches were prepared at pH equals to 9. XRD diffraction technique was used to investigate the crystalline nano gamma alumina pure from surfactant. N₂ adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the average p

The aim of this study was to determine the influence of feeding diets containing different levels of sesame seeds and oil on the egg quality of laying quail. A total of 120, 10 weeks old, were randomly assigned to 1 of 5 dietary groups and fed for 12 weeks diets containing 0% sesame seeds + 0% sesame oil (control group; C) or 0.5% sesame oil (T1), 1% sesame oil (T2), 1% sesame seeds (T3), and 2% sesame seeds (T4).The study was terminated when the birds were 22 weeks of age. Egg quality characteristics involved in the present study were egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight,Haugh unit, shell weight, shell thickness, shell percentage, yolk percentage, and albumen percentage. The addition of sesame

Objective: The aim of this study was to evaluate the effect of pumice, burning investment material
and black sand on the surface roughness of heat cure acrylic resin.
Methodology: Sixty specimens were prepared from pink heat cure acrylic resin, the specimens
where grouped into; 20 specimens which polished with pumice and water (control group); 20
specimens which polished with investment material (after burning it) and water; and 20 specimens
which polished with black sand and water. The average surface roughness of specimens after
polishing procedure had been determined by profilometer (surface roughness tester).
Results: Through the application of ANOVA and LSD tests, the result of this study showed that there
wa

  Alloys of Bi2[Te1-x Sex]3 were prepared by melting technique with different values of  Se percentage (x=0,0.1,0.3,0.5,0.7,0.9  and 1). Thin films of these alloys were prepared by using thermal evaporation technique under vacuum of 10-5 Torr on glass substrates, deposited at room temperature with a deposition rate (12nm/min) and a constant thickness (450±30 nm). The concentrations of the initial elements Bi, Te and Se in the Bi2 [Te1-x Sex]3 alloys with different values of Se percentage (x), were determined by XRF,The morphological and structural properties were determined by AFM and XRD techniques.  AFM images of Bi2[Te1-x Sex]3 thin films  show that the average diameter and the average surface roughness inc