Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

The aim of this research was to study the concentrations of Uranium in the phosphorus fertilizers using Nuclear track detector (CR-39). Our present investigation is based on the study of 10 types samples for different kinds of phosphorus fertilizers which were available in the local market Some of them were Iraqi made and the others from different countries like, (Iran, Italy, Holland, Lebanon and Jordan) .. The result obtained shows that the Uranium concentration in phosphorus fertilizers samples varies from (3.59ppm) to(2.59ppm). Based on the radioactive concentration of Uranium in the samples all the results obtained between(3.59ppm) in the Iraqi super phosphate to (2.59ppm) in the mixture Iraqi phosphate fertilizer are withi

The research aims to use a new technology for industrial water concentrating that contains poisonous metals and recovery quantities from pure water. Therefore, the technology investigated is the forward osmosis process (FO). It is a new process that use membranes available commercial and this process distinguishes by its low cost compared to other process. Sodium chloride (NaCl) was used as draw solution to extract water from poisonous metals solution. The driving force in the FO process is provided by a different in osmotic pressure (concentration) across the membrane between the draw and poisonous metals solution sides. Experimental work was divided into three parts. The first part includes operating the forward osmosis process using T

The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

Enhancing asphalt binder performance against anticipated distresses is a critical focus in pavement engineering. This study investigates the synergistic influence of nano titanium dioxide (NT) and nano zinc oxide (NZ) on asphalt binder performance. Nine NT:NZ combinations (1:1 to 3:3) were prepared with 1–3% by binder weight, in addition to a reference binder (RB). The performance test program included; conventional tests (penetration, softening point, viscosity, and ductility), Dynamic Shear Rheometer (DSR) for performance grading, Multiple Stress Creep Recovery (MSCR) for rutting evaluation, and Linear Amplitude Sweep (LAS) for fatigue resistance. Furthermore, Statistical analysis (ANOVA) was performed to determine the significa

Molasse medium containing different concentrations of (NH4)2 SO4, (NH4)3 PO4, urea, KCI, and P2O5 were compared with the medium used for commercial production of C. utilis in a factory south of Iraq. An efficient medium, which produced 19. 16% dry wt. and 5. 78% protein, was developed. The effect of adding various concentrations of micronutrients (FeSO4, 7T20, MnSO4. 7H20, ZnSO4. 7E20) was also studied. Results showed that FeSo4. 7H20 caused a noticeable increase in both dry wt. and protein content of the yeast.

Background: Porcelain veneers are under a great deal of stress which may lead to clinical failure as fracture or dettachment. This study examined whether different finishing lines and lingual shoulder preparations in the incisal area of the maxillary central incisor affect the bond of the porcelain veneers. Materials and methods: A two- dimensional finite element model was made. Location and magnitude of maximum Von Mises stresses were calculated in porcelain veneer. Six types of preparations were drawn as:incisal overlap of 0.5mm, 1mm and 1.5mm depth and lingual shoulder, and incisal overlap of 0.5mm, 1mm and 1.5mm depth without shoulder preparation. Results: Stress formation is maximum in the incisal edge region. All the lingual shoulder

This study concerns the role of activated carbon (AC) from palm raceme as a support material for the enhancement of lipase-catalyzed reactions in an aqueous solution, with deep eutectic solvent (DES) as a co-solvent. The effects of carbonization temperature, impregnation ratio, and carbonization time on lipase activity were studied. The activities of Amano lipase from Burkholderia cepacia (AML) and lipase from the porcine pancreas (PPL) were used to investigate the optimum conditions for AC preparation. The results showed that AC has more interaction with PPL and effectively provides greater enzymatic activity compared with AML. The optimum treatment conditions of AC samples that yield the highest enzymatic activity were 0.5 (NaOH (