This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

In this study, the effect of intersecting ribs with inclined ribs on the heat transfer and flow characteristics of a high aspect ratio duct has been numerically investigated. The Relative roughness pitch (P/e) is 10 and the Reynolds number range from 35,700 to 72,800. ANSYS (Fluent-Workbench 18.0) software has been utilized to solve the Reynolds averaged Navier-Stokes (RANS) equations with the Standard k-ε turbulence model. Three ribbed models have been used in this study. Model 1 which is a just inclined ribs, Model 2 which has a single longitudinal rib at the center with inclined ribs and Model 3 which has two longitudinal ribs at the sides. The results showed that the heat transfer rate has been enhanced when the int

Ethnographic research is perhaps the most common applicable type of qualitative research method in psychology and medicine. In ethnography studies, the researcher immerses himself in the environment of participants to understand the cultures, challenges, motivations, and topics that arise between them by investigating the environment directly. This type of research method can last for a few days to a few years because it involves in-depth monitoring and data collection based on these foundations. For this reason, the findings of the current study stimuli the researchers in psychology and medicine to conduct studies by applying ethnographic research method to investigate the common cultural patterns language, thinking, beliefs, and behavior

This research investigates manganese (Mn) extraction from Electric Arc Furnace Steel Slag (EAFS) by using the Liquid-liquid extraction (LLE) method. The chemical analysis was done on the slag using X-ray fluorescence, X-ray diffraction, and atomic absorption spectroscopy. This work consisted of two parts: the first was an extensive study of the effect of variables that can affect the leaching process rate for Mn element from slag (reaction time, nitric acid concentration, solid to liquid ratio, and stirring speed), and the second part evaluates the extraction of Mn element from leached solution. The results showed the possibility of leaching  83.5 % of  Mn element from the slag at a temperature of 25°C, nitric acid co

This article presents the simultaneous adsorption of bimetal Cu²⁺ and Zn²⁺ from an aqueous solution using activated carbon synthesized from a plum seed precursor by sulfuric acid and microwave activation: plum seeds chemically activated by 45% (w/w) sulfuric acid with 2:1 ratio for 4 h, then carbonized for 2 h at 700 °C and the product obtained activated in a microwave oven for 20 min at 700 W for final of activation. Plum seeds and activated carbon produced were characterized in terms of their physical and chemical composition using Brunauer–Emmett–Teller measurements, field emission scanning electr

The Jeribe reservoir in the Jambour Oil Field is a complex and heterogeneous carbonate reservoir characterized by a wide range of permeability variations. Due to limited availability of core plugs in most wells, it becomes crucial to establish correlations between cored wells and apply them to uncored wells for predicting permeability. In recent years, the Flow Zone Indicator (FZI) approach has gained significant applicability for predicting hydraulic flow units (HFUs) and identifying rock types within the reservoir units.    This paper aims to develop a permeability model based on the principles of the Flow Zone Indicator. Analysis of core permeability versus core porosity plot and Reservoir Quality Index (RQI) - Normalized poros

The Jeribe reservoir in the Jambour Oil Field is a complex and heterogeneous carbonate reservoir characterized by a wide range of permeability variations. Due to limited availability of core plugs in most wells, it becomes crucial to establish correlations between cored wells and apply them to uncored wells for predicting permeability. In recent years, the Flow Zone Indicator (FZI) approach has gained significant applicability for predicting hydraulic flow units (HFUs) and identifying rock types within the reservoir units.

   This paper aims to develop a permeability model based on the principles of the Flow Zone Indicator. Analysis of core permeability versus core porosity plot and Reservoir Quality Index (RQI) - Normalized por

In this study, we investigate the behavior of the estimated spectral density function of stationary time series in the case of missing values, which are generated by the second order Autoregressive (AR (2)) model, when the error term for the AR(2) model has many of continuous distributions. The Classical and Lomb periodograms used to study the behavior of the estimated spectral density function by using  the simulation.

Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO₂) materials with various crystal phase shapes, such as rutile TiO₂ (R-TiO₂NTs) and anatase TiO₂ (A-TiO₂NTs). In this work, we have studied the effect of voltage on preparing TiO₂ nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectro

In this paper we proposes the philosophy of the Darwinian selection as synthesis method called Genetic algorithm ( GA ), and include new merit function with simple form then its uses in other works for designing one of the kinds of multilayer optical filters called high reflection mirror. Here we intend to investigate solutions for many practical problems. This work appears designed high reflection mirror that have good performance with reduction the number of layers, which can enable one to controlling the errors effect of the thickness layers on the final product, where in this work we can yield such a solution in a very shorter time by controlling the length of the chromosome and optimal genetic operators . Res