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 unnecessa

Mauddud Formation (Albian stage-the Early Cretaceous) is an important oil reservoir in Ratawi field of southern Iraq. Four wells, R T-2, R T-3, R T-6, and R T-7, located 70 km northwest of Basra, were selected to study microfacies properties and petrophysical associations with the probability of oil production. Seventy-seven core samples are collected, and thin sections for petrographic analysis. The self-potential, Gamma-ray, resistivity, and porosity logs are used to determine the top and bottom of the Mauddud Formation. Water saturation of the invaded and uninvaded zones, shale volume, and porosity were calculated. The study area results showed that the quantity of shale is less than 15% for most of the wells, and the dominant po

This study analyses six political cartoons selected based on their relevance to current Iraqi political issues, specifically the period between 2005 and 2015, from American online newspapers (calgecartooms.com). The selection criteria included the cartoons' satirical elements, visual rhetoric, and their ability to engage with themes such as power dynamics, social issues, and public opinion. It sheds light on how these cartoons can function as mediators of meanings between the cartoonists and the readers. The data is examined using multimodal discourse analysis (MDA), which combines language study with the analysis of other visual elements, like colors, gestures, and images, to understand meaning (O’Halloran et al., 2011). The Visual Socia

Alizarin is one of the popularly used and wide separated compounds with a chemical name (1,2- dihydroxy-9,10-anthraquinone) which belong to the anthraquinones family that contain three aromatic conjugated rings and in the central rings it contains two ketonic groups.1

Reverse Phase High Performance Liquid Chromatography (RP-HPLC) was coupled with ultraviolet absorption sepectoscopy (UV) for separation and identification of Naphthalene, Acenaphthylene, Pyrene, Benz{a} anthracene and 1,3,2,4-Dibenzanthracene. RP-HPLC was performed on an ODS-C18 column (150×4.6 mm I.D) using acetonitrile–buffer phosphate as mobile phase. UV absorption spectra of the elutes was detected in 254 nm, and studying the chromatographic variables include organic modifier ratio, PH, column temperature and concentration of buffer to maximize resolution and minimize separation time. the results showed that using mobile phase( 80:20) v/v acetonitrile:0.01M phosphate buffer solution at PH 6 with flow rate 1ml/min and column te

Previous studies on the synthesis and characterization of metal chelates with uracil by elemental analysis, conductivity, IR, UV-Vis, NMR spectroscopy, and thermal analysis were covered in this review article. Reviewing these studies, we found that uracil can be coordinated through the electron pair on the N1, N3, O2, or O4 atoms. If the uracil was a mono-dentate ligand, it will be coordinated by one of the following atoms: N1, N3 or O2. But if the uracil was bi-dentate ligand, it will be coordinated by atoms N1 and O2, N3 and O2 or N3 and O4. However, when uracil forms complexes in the form of polymers, coordination occurs through the following atoms: N1 and N3 or N1 and O4.

This work presents mainly the buckling load of sandwich plates with or without crack for different cases. The buckling loads are analyzed experimentally and numerically by using ANSYS 15. The experimental investigation was to fabricate the cracked sandwich plate from stainless steel and PVC to find mechanical properties of stainless steel and PVC such as young modulus. The buckling load for different aspect ratio, crack length, cracked location and plate without crack found. The experimental results were compared with that found from ANSYS program. Present of crack is decreased the buckling load and that depends on crack size, crack location and aspect ratio.

In this study, the synoptic analysis of dust storm for spring and summertime in Iraq were investigated. The images for dust provided by NASA are used to emphasize the dust storm days, while the composite maps of wind vector and geopotential 850hPa are mapped to investigate the pressure and wind direction patterns appearing with the dust condition in the same days. Spring has more dust frequency than summertime, especially in May. The frontal type of dust storm is dominant on spring, the cold air pushes the warm air that picking up the sand to the air through the vertical wind, but the southwestern high-speed wind and drought condition were controlled on the dust in summer. The northwestern wind is the main factor that carries the dust for l