The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

Abstract

     The current research problem includes a variety of research motivations to serve the private health sector, which is witnessing a great competition from internal and external environments. In this regard, private medical clinics are increasingly seeking to attract and retain customers through the quality of their service offerings represented by health services. Innovative and effective marketing methods to improve performance and stay in competition, by relying on the physical evidence of the product as a component of the marketing mix of services and its role in particular in packaging and supporting the health service with concrete evidence that affects the customer an

Dates are considered one of the most important foods consumed in Arab countries. Dates are commonly infested with the sawtoothed grain beetle, Oryzaephilus surinamensis. Consequently, the date yield, quantity, and quality (economic value and seed viability) are negatively affected. This study was designed to investigate the effectiveness of air evacuation as eco-friendly and safe control method against adult O. surinamensis. Insects were obtained from the infested date purchased from a private store in sakaka city, Aljouf region, Saudi Arabia. Air evacuation (using a vacuum pump) and food deprivation were applied to O. surinamensis, and insect mortality was observed daily in comparison with the control group (a

Storage tanks condition and integrity is maintained by joint application of coating and cathodic protection. Iraq southern region rich in oil and petroleum product refineries need and use plenty of aboveground storage tanks. Iraq went through conflicts over the past thirty five years resulting in holding the oil industry infrastructure behind regarding maintenance and modernization. The primary concern in this work is the design and implementation of cathodic protection systems for the aboveground storage tanks farm in the oil industry.

Storage tank external base area and tank internal surface area are to be protected against corrosion using impressed current and sacrificial anode cathodic protection systems. Int

The Al Mishraq site has been the subject of many scientific studies for the period before and
after the fire in 2003. Five visits to the site were conducted twice in 2003 for general fact-finding, twice
in 2004, and once in 2005 for detailed sampling and monitoring. Desk-based research and laboratory analysis of soil and water samples results indicate that surface water and groundwater pollution from Al Mishraq site was significant at the time of its operation. The primary pollution source was the superheated water injection process, while the principal receptor is the River Tigris. Now that the plant is idle, this source is absent. Following the June 2003 sulphur fire, initial investigations indicate that short damage to
vegeta

In this paper, our purpose is to study the classical continuous optimal control (CCOC)  for quaternary nonlinear parabolic boundary value problems (QNLPBVPs). The existence and uniqueness theorem (EUTh) for the quaternary state vector solution (QSVS) of the weak form (WF) for the QNLPBVPs with a given quaternary classical continuous control vector (QCCCV) is stated and proved via the Galerkin Method (GM) and the first compactness theorem under suitable assumptions(ASSUMS). Furthermore, the continuity operator for the existence theorem of a QCCCV dominated by the QNLPBVPs is stated and proved under suitable conditions.

Due to the continuous development in society and the multiplicity of customers' desires and their keeping pace with this development and their search for the quality and durability of the commodity that provides them with the best performance and that meets their needs and desires, all this has led to the consideration of quality as one of the competitive advantages that many industrial companies compete for and which are of interest to customers and are looking for. The research problem showed that the Diyala State Company for Electrical Industries relies on some simple methods and personal experience to monitor the quality of products and does not adopt scientific methods and modern programs. The aim of this research is to desi

A substantial percentage of the world’s energy consumption (almost 40%) and carbon dioxide (CO2) emissions (around 37%) come from the construction industry, especially schools. This work presents a new hybrid artificial intelligence (AI) engineering model that aims to maximize energy performance on campuses in a holistic way. Modules for data-driven forecasting, metaheuristic optimization, and real-time adaptive control are all part of the concept. A thorough energy simulation of a university campus building is used in conjunction with the AI model to assess its performance through a co-simulation framework. Findings show that yearly peak electricity demand may be reduced by 18.7% and total site energy consumption by 22.4% when co

Abstract

 One of the major components in an automobile engine is the throttle valve part. It is used to keep up with emissions and fuel efficiency low. Design a control system to the throttle valve is newly common requirement trend in automotive technology. The non-smoothness nonlinearity in throttle valve model are due to the friction model and the nonlinear spring, the uncertainty in system parameters and non-satisfying the matching condition are the main obstacles when designing a throttle plate controller.

In this work, the theory of the Integral Sliding Mode Control (ISMC) is utilized to design a robust controller for the Electronic Throttle Valve (ETV) system. From the first in

In IRAQ, the air conditioners are the principal cause of high electrical demand. In summer, the outer temperature sometimes exceeds 50⁰C which significantly effects on the A/C system performance and power consumed. In the present work, the improvement in mechanical and electrical performance of split A/C system is investigated experimentally and analytically. In this paper, performance and energy saving enhancement of a split-A/C system was experimentally investigated to be efficiently compatible with elevated temperature weathers. This improvement is accomplished via Smart Control System integrate with Proportional-Integral- Differential PID algorithm. The PIC16F877A micro-controller has been programmed with the PID and PWM c