Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

The adsorption process of 5-Fluorouracil (5FU) drugs on Aluminum nitride nanotubes surface (AlNNTs) have been evaluated through density functional theory (DFT). The DFT results show that the interaction of AlNNTs with the F atoms of 5FU drugs is strong due to the fact that the amount of adsorption energy was about − 29.65 kcal.mol−1. Conversely, the interaction of the 5FU through O atoms with the AlNNTs was weaker due to the lower value of adsorption energy. Also, based on the values of Gibbs free energy, the 5FU adsorption on the surfaces of AlNNTs was spontaneous. In addition, based on natural bond orbital (NBO) analysis, the direction of charge transfer was from fluorine’s σ orbitals of the drug to nitrogen’s and aluminum’s n*

In order to obtain a mixed model with high significance and accurate alertness, it is necessary to search for the method that performs the task of selecting the most important variables to be included in the model, especially when the data under study suffers from the problem of multicollinearity as well as the problem of high dimensions. The research aims to compare some methods of choosing the explanatory variables and the estimation of the parameters of the regression model, which are Bayesian Ridge Regression (unbiased) and the adaptive Lasso regression model, using simulation. MSE was used to compare the methods.

Information on the scorpions' fauna of Iraq is limited especially in Thi Qar Province. The scorpion specimens of the present study were collected from the desert area which is located between the provinces of Thi Qar and Al-Muthana (Al-Kata'a region). The Scorpio kruglovi (Birula, 1910) redescribed in this study was found in this area. The diagnostic characters are given and the important features are figured.

The current study investigates the role of smart sports bracelets on physical and motor skills development among youth volleyball players, closing the research gap of wearable technology in sport training. Understanding the necessity of up-to-date training measures of handicaps for perfection of athletic performance, the research is focused on comparison of the effect of strength, agility and flexibility achieved with the use of smart sports bracelet with real time feedback (test group) and without (control group). The research adopted a quasi-experimental design through a sample of (12) players et al.-Karkh Sports Club, (6) of them were in the experimental group (who used the smart bracelet) and (6) of them were in the control group (who u

This contribution provides an atomistic understanding into the impact of W, Nb, and Mo co-substitution at Hf-site of cubic HfO2 lattice to produce Hf1−xTMxO2 system at x = 25%. The calculations have been performed under the framework of density functional theory supported by Habbured parameter (DFT+U). Structural analysis demonstrates that the recorded lattice constants is in good coherence with the previously published results. For the lattice parameters, contraction by 1.33% comparing with the host system has been reported. Furthermore, the doping effect of TM on the band gap leads to its reduction in the resulting Hf0.75TM0.25O2 configurations. The partial density of states (PDOS) indicate that hybridization through localized electroni

This contribution provides an atomistic understanding into the impact of W, Nb, and Mo co-substitution at Hf-site of cubic HfO2 lattice to produce Hf1−xTMxO2 system at x = 25%. The calculations have been performed under the framework of density functional theory supported by Habbured parameter (DFT+U). Structural analysis demonstrates that the recorded lattice constants is in good coherence with the previously published results. For the lattice parameters, contraction by 1.33% comparing with the host system has been reported. Furthermore, the doping effect of TM on the band gap leads to its reduction in the resulting Hf0.75TM0.25O2 configurations. The partial density of states (PDOS) indicate that hybridization through localized electroni

Horizontal wells have revolutionized hydrocarbon production by enhancing recovery efficiency and reducing environmental impact. This paper presents an enhanced Black Oil Model simulator, written in Visual Basic, for three-dimensional two-phase (oil and water) flow through porous media. Unlike most existing tools, this simulator is customized for horizontal well modeling and calibrated using extensive historical data from the South Rumaila Oilfield, Iraq. The simulator first achieves a strong match with historical pressure data (1954–2004) using vertical wells, with an average deviation of less than 5% from observed pressures, and is then applied to forecast the performance of hypothetical horizontal wells (2008–2011). The result

The study is situated in the Kokoe Region of Central Buton Regency, Southeast Sulawesi, specifically in the southern part of Kabaena Island. Its primary objective is to assess the potential of nickel laterite in the designated area. The research methodology involved microscopic analysis of bedrock using a polarizing microscope, examining the drilling data, including logging descriptions, and utilizing XRF geochemical analysis (Ni, Fe, Al2O3, Co, Mg, and SiO2) from 32 drilling sites. Both elementary grade and laterite profiles were visualized using Strater 5 software to simplify the representation of laterite profiles. Petrographic analysis divided the bedrock into two lithological units: serpentinized lherzolite and serpentinite. Th