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 and objectives: Whether to use a cold scalpel or laser surgery to remove a lesion in the skin of the craniofacial area is the main question the surgeon asks him- or herself to do. The study tried to extend the literature with data that may help the surgeons to choose the right method. Methods: Thirty patients with intra- and extraoral craniofacial skin lesions managed by Carbone dioxide (CO2) laser surgery. Results: The most common type of lesion treated was melanocytic nevi (15 patients; 50%). Conclusion: The main complication of CO2 laser surgery is the remaining permanent hypopigmentation of the treated area; however, the CO2 laser has many advantages (especially at the time of surgery) making it a good choice for the manageme

Combining ultrasonic irradiation and the Fenton process as a sono-Fenton process, the chemical oxygen demand (COD) in refinery wastewater was successfully eliminated using response surface methodology (RSM) with central composite design (CCD). The impact of two main influential operational parameters (iron dosage and reaction time) on the COD removal from wastewater generated by an Iraqi petroleum refinery facility was explored. Removal of 85.81% was attained under the optimal conditions of 21 minutes and 0.289 mM of  concentration. Additionally, the results revealed that the concentration of has the highest effect on the COD elimination, followed by reaction time. The high R² value (96.40%) validated the strong fit of the mo

            The increase in population resulted in an increase in the consumption of water. The present work investigates the performance of a recycling solar- powered greywater treatment system for the purposes of irrigation, used to reduce the amount of waste grey water and reduce electricity consumption and reduce the costs of constructing large scale water treatment plants. The system consumes about 3814W per hour and provides water treatment about 1.4 m³ per day. The proposed system is designed to    residential, office and governmental buildings application. Tests are conducted in an office building at the Ministry of Science and Technology site in Baghdad. Laboratorial water samples testing analyses are co

A poetic vision appeared in the poem of Al-Abbas bin Mardas Al-Sulami. He lived in the eras of pre-Islamic times and the emergence of Islam. The focus of this research: is the study of poetic text in the pre-Islamic era and the era of early Islam. The research followed a method in treating poetic texts, as it is based on presenting poetic texts from the collection of Al-Abbas bin Mardas, explaining the features of his poetic vision, and examining all the external factors that surrounded the poet and influenced his vision and all his thoughts. The results of this research was that Al-Abbas Ibn Mardas revealed some of the positions that he found contradicted the authentic Arab value before the advent of Islam, and the poet Abbas bin Mardas tr

The research aims to identify the obstacles facing the application of electronic management in our university libraries, including the central library of the University of Baghdad and the central library of Al-Mustansiriya University, the research sample, as they are among the main libraries that used electronic technologies in managing some of their work and in providing their services, and they have a website via the Internet. The research relied on the case study method to identify the obstacles by visiting the two libraries, interviewing their managers and employees responsible for the departments, and answering inquiries about the obstacles that prevent the application of electronic management in order to identify them and find appropr

Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com

Vancomycin Staphylococcus aureus (VRSA) is a strain of S. aureus that is considered the main cause of bacterial skin and soft tissue infections. It has acquired resistance to vancomycin and represents a therapeutic challenge. The current study aimed to compare the possible therapeutic effects of VRSA bacteriocin (VRSAcin) on the treatment of skin infection in mice with those of an antibiotic (linezolid). The results showed that of the fifty swabs obtained from human skin wounds. One isolate was selected for VRSAcin extraction depending on its antibiotic resistance using an antibiotic susceptibility test.An agar well diffusion test was used to determine bacteriocin’s antibacterial activity, as well as its a minimum inhibitory concentration