الاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

This paper addresses the nature of Spatial Data Infrastructure (SDI), considered as one of the most important concepts to ensure effective functioning in a modern society. It comprises a set of continually developing methods and procedures providing the geospatial base supporting a country’s governmental, environmental, economic, and social activities. In general, the SDI framework consists of the integration of various elements including standards, policies, networks, data, and end users and application areas. The transformation of previously paper-based map data into a digital format, the emergence of GIS, and the Internet and a host of online applications (e.g., environmental impact analysis, navigation, applications of VGI dat

Bioremoval of chromium from wastewater of tannery factory in Iraq was studied. The bacteria Proteus vulgaris 7E showed an enhanced capability in biosorping chromium when its concentration increased in the solution, reaching a maximum of 476,7 mg/ ml out of 492 mg/ ml under optimum conditions at pH 6 and 50°C at one hour contact time and biomass of 1 mg/ml. The present results showed that dead cells of P. vulgaris 7E biosorbed 87.41 mg/ml of chromium in comparison with91.18 mg/ml of chromium biosorbed by living cells, this indicates the insignificant effect of physiological state of cells. It was found that the above biosorption is physico-chemical process depends upon electrostatic attraction forces. The results has illustrated that the

Background: Metal ions can be released from metallic orthodontic appliances due to corrosion in the oral cavity; prophylactic mouthwashes may have an effect on ion release from orthodontic wires. Materials and Methods: Thirty six orthodontic sets of half maxillary fixed appliance with 2 types of arch wires SS and NiTi(Morelli) were constructed and immersed in 2 types of mouthwashes; Claradone (non-fluoridated) and Silver Care (fluoridated) for 28 days at 37°C, then the released Ni and Cr ionswere measured using atomic absorption spectrophotometer and compared statistically. Results: Ni ion release was higher from NiTi wire group than SS wire group for both mouthwashes and also was higher for Silver Care group than for Claradone group.

This research aims to clarify the principles governing the exploration and utilization of outer space, emphasizing the role of international law, particularly international criminal law, in addressing crimes committed beyond Earth whether aboard spacecraft, the International Space Station, or in outer space generally. It examines relevant international treaties governing outer space activities, evaluates their strengths and ambiguities, and highlights deficiencies in their provisions. Furthermore, the study analyzes traditional principles of state criminal jurisdiction territoriality, nationality, universality, and protection and assesses their applicability to offenses committed in outer space.

At the time when many important political events and evolutions took place, the cinema has been pretty active, and witnessed the historical events before and after the two world wars and the cold war. During the first half of the 20th century, the cinema had great interest from the major countries and their politicians, as well as the commercial turnout of large companies to invest in that field for the profits.  In the beginning of the 20th century, the major powers like the Soviet Union, the United States, Germany, Italy, England, and France started to compete in the development of their film industry and the investment of the new medium and the transformation of some famous works of fiction into films that perpetuate their cultur

This work was conducted to study the recovery of catalyst and desirable components from tar formed in phenol production unit and more particularly relates to such a method whereby better recovery of copper salts, phenol, benzoic acid and benzoate salts from tar by aqueous acid solution was accomplished.
The effect of solvent type, solvent concentration (5, 10, 15, 20, 25 and 30 wt%), agitation speed (100, 200, 300 and 400 rpm), agitation time (5, 10, 15, 20 and 25 min), temperature (90, 100, 110, 120, 130 and 140 oC) , phase ratio (1/1, 2/1, 3/1, 4/1 and 5/1) and number of extraction (1, 2, 3, 4, and 5) were examined in order to increase the catalyst and desirable components extraction.
Four types of solvent were used; hydrochloric