Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

This study aims at re-transmit the spirit of the national democratic project of Iraq post of the chaos left by the Daesh terrorist group stage(The Islamic State of Iraq and Syria, ISIS) , Which controlled large parts of Iraq, and had an adverse effect on the political scene in Iraq, inspired everyone that there are deficiencies in the political, economic, religious and ethnic structure of the Iraqi people in non-response to democratic thought.The researcher relied on the hypothesis that " the requirements of building a democratic project are based on the need to provide the requirements ranging from two interrelated aspects, like the institutional aspect and the aspect that related to the general and necessary requirements for the e

n this study, 25 clinical isolates of Proteus spp. were collected from urine, wounds and burns specimens from different hospitals in Baghdad city, all isolates were identified by using different bacteriological media, biochemical assays and Vitek-2 system. It was found that 15 (60%) isolates were identifies as Proteus mirabilis and 10 (40 %) isolates were Proteus vulgaris. The susceptibility of P. mirabilis and P. vulgaris isolates towards cefotaxime was (66.6 %) and (44.4 %) respectively; while the susceptibility of P. mirabilis and P. vulgaris isolates towards ceftazidime was (20%). Extended spectrum β-lactamses producing Proteus was (30.7 %). DNA of 10 isolates of P. mirabilis and 4 isolates of P. vulgaris were extracted and de

AlPO4 catalysts supported with WO3 were prepared by impregnating the catalysts with ammonium metatungstate. The catalysts were checked by X-ray Diffraction (XRD), AFM, and SEM; also, the catalysts analysis was done by X-Ray (EDX). Finally, the N2 adsorption-desorption was used to measure the pore volume and surface area of the catalyst. The prepared catalyst has a surface area of 185.83 m2/g, pore volume of 0.645 cm3/g at a calcination temperature of 500°C for 3 hrs, and particle size of AlPO4 with an average of 35.36 nm. Transesterification of edible oil using WO3/AlPO4 was performed, it was observed that WO3/AlPO4 catalysts give high conversion of edible oil, and this is attributed to the high surface area, smaller particle size, and the

This study presents the effect of laser energy on burning loss of magnesium from the holes' drilled in aluminum alloy 5052. High energy free running pulsed Nd:Glass laser of 300 µs pulse duration has been used to perform the experiments. The laser energy was varied from 1.0 to 8.0 Joules, The drilling processes have been carried out under atmospheric pressure and vacuum inside a specially designed chamber. Microhardness of the blind drilled holes has been investigated .The results indicated that the magnesium loss could be manipulated by adjusting the focusing conditions of the laser beam. Almost, the obtained holes were free of cracks with low taper and low sputter deposition. .The holes performed under atmospheric conditions have high

Aim. We investigate, in the mid-infrared, the spatial properties of the polycyclic aromatic hydrocarbons (PAHs) emission in the disk of HD 179218, an intermediate-mass Herbig star at ~300 pc.

Methods. We obtained mid-infrared images in the PAH-1, PAH-2 and Si-6 filters centered at 8.6, 11.3, and 12.5 μm, and N-band low-resolution spectra using CanariCam on the 10-m Gran Telescopio Canarias (GTC). We compared the point spread function (PSF) profiles measured in the PAH filters to the profile derived in the Si-6 filter, where the thermal continuum emission dominates. We performed radiative transfer modeling of

Mass transfer has been studied at rotating cylinder electrodes fabricated with spiral-wound woven-wire meshes using reduction of copper as a test reaction. The experimental data were correlated by an empirical expression between the Sherwood number and the Reynolds number, both regarding the hydraulic diameter as a characteristic length. It was found that the Sherwood number was dependent upon the Reynolds number to the power of 0.521. An enhancement factor was adopted to compare the efficiency of the new rotating cylinder electrode with previous three-dimensional rotating cylinder electrodes. The results showed that the new type has a mass-transfer enhancement factor 2.3 times higher than those obtained with smooth rotating cylinder electr