This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Cumulative lifetime lead (Pb) exposure has been associated with accelerated declines in cognition through the free radical generation and epigenetic effects. Several pieces of literature have identified a correlation between exposure to lead and neurodegenerative disorders. Harwich strain Drosophila melanogaster was exposed to lead acetate for two weeks, and changes in pulse transmission by acetylcholinesterase and systemic redox were evaluated. Besides, molecular docking studies of acetylcholinesterase against Quercetin and its most common derivatives contained in food have been performed. Pharmacokinetic studies on Quercetin and its derivatives have also been performed in silico toxicity. The data obtained showed alterations in antioxi

6. coli K12 and B. subtilis 168 were investigated for their cadmium and mercury tolerance abilities. They were developed by UV mutagenesis technique to increase their tolerances either to cadmium or mercury, and their names then were designated depend on the name and concentration of metals. E. coli K12 Cd3^R exhibited bioremediation amount of 6.5 mg Cd/g dry biomass cell. At the same time, its wild-type (E. coli K12 Cd3) was able to remove 5.2 mg Cd/g dry biomass cell in treatment of 17 mg Cd /L within 72 hours of incubation at 37 °C (pH=7) in vitro assays. The results show that E.coli K12 Hg 20 was able to remove 0.050 µg Hg/g dry biomass cell

In this study, an experimental investigation had conducted for six high strength laced reinforced concrete one-way slabs to discover the behavior of laced structural members after being exposed to fire flame (high temperature). Self-compacted concrete (SCC) had used to achieve easy casting and high strength concrete. All the adopted specimens were identical in their compressive strength of ( , geometric layout 2000 750 150 mm and reinforcement specifics except those of lacing steel content, three ratios of laced steel reinforcement of (0.0021, 0.0040 and 0.0060) were adopted. Three specimens were fired with a steady state temperature of  for two hours duration and then after the specimens were cooled suddenly by spraying water. The

Fiber Reinforced Polymer (FRP) bars are anisotropic in nature and have high tensile strength in the fiber direction. The use of High-Strength Concrete (HSC) allows for better use of the high-strength properties of FRP bars. The mechanical properties of FRP bars can yield to large crack widths and deflections. As a result, the design of concrete elements reinforced with FRP materials is often governed by the Serviceability Limit States (SLS). This study investigates the short-term serviceability behavior of FRP RC I-beams. Eight RC I-beams reinforced with carbon-FRP (CFRP) and four steel RC I-beams, for comparison purposes, were tested under two-point loading.
Deformations on the concrete and crack widths and spacing are measured and

The goal of this paper is to expose a new numerical method for solving initial value time-lag of delay differential equations by employing a high order improving formula of Euler method known as third order Euler method. Stability condition is discussed in detail for the proposed technique. Finally some examples are illustrated to verify the validity, efficiency and accuracy of the method.

Iraqi bentonite is used as main material for preparing ceramic samples with the additions of alumina and magnesia. X-ray diffractions analyses were carried out for the raw material at room temperature. The sequence of mineral phase's transformations of the bentonite for temperatures 1000 ,1100 ,1200 and 1250 ºC reflects that it finally transformed in to mullite 39.18% and cristobalite 62.82%. Samples of different weight constituent were prepared. The effect of its constitutional change reveals through its heat treatments at 1000,1100,1200,1250and 1300ºC .The samples of additions less than 15% of alumina and magnesia could not stand up to 1300ºC while the samples of addition more than 15% are stable .That is shown by analy