The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

Abstract\

In this research, estimated the reliability of water system network in Baghdad was done. to assess its performance during a specific period. a fault tree through static and dynamic gates was belt and these gates represent logical relationships between the main events in the network and analyzed using dynamic Bayesian networks . As it has been applied Dynamic Bayesian networks estimate reliability by translating dynamic fault tree to Dynamic Bayesian networks and reliability of the system appreciated. As was the potential for the expense of each phase of the network for each gate . Because there are two parts to the Dynamic Bayesian networks and two part of gate (AND), which includes the three basic units of the

In this study, iron was coupled with copper to form a bimetallic compound through a biosynthetic method, which was then used as a catalyst in the Fenton-like processes for removing direct Blue 15 dye (DB15) from aqueous solution. Characterization techniques were applied on the resultant nanoparticles such as SEM, BET, EDAX, FT-IR, XRD, and zeta potential. Specifically, the rounded and shaped as spherical nanoparticles were found for green synthesized iron/copper nanoparticles (G-Fe/Cu NPs) with the size ranging from 32-59 nm, and the surface area was 4.452 m2/g. The effect of different experimental factors was studied in both batch and continuous experiments. These factors were H2O2 concentration, G-Fe/CuNPs amount, pH, initial DB15

     Many authors investigated the problem of the early visibility of the new crescent moon after the conjunction and proposed many criteria addressing this issue in the literature. This article presented a proposed criterion for early crescent moon sighting based on a deep-learned pattern recognizer artificial neural network (ANN) performance. Moon sight datasets were collected from various sources and used to learn the ANN. The new criterion relied on the crescent width and the arc of vision from the edge of the crescent bright limb. The result of that criterion was a control value indicating the moon's visibility condition, which separated the datasets into four regions: invisible, telescope only, probably visible, and certai

With its rapid spread, the coronavirus infection shocked the world and had a huge effect on billions of peoples' lives. The problem is to find a safe method to diagnose the infections with fewer casualties. It has been shown that X-Ray images are an important method for the identification, quantification, and monitoring of diseases. Deep learning algorithms can be utilized to help analyze potentially huge numbers of X-Ray examinations. This research conducted a retrospective multi-test analysis system to detect suspicious COVID-19 performance, and use of chest X-Ray features to assess the progress of the illness in each patient, resulting in a "corona score." where the results were satisfactory compared to the benchmarked techniques.  T

To decrease the dependency of producing high octane number gasoline on the catalytic processes in petroleum refineries and to increase the gasoline pool, the effect of adding a suggested formula of composite blending octane number enhancer to motor gasoline composed of a mixture of oxygenated materials (ethanol and ether) and aromatic materials (toluene and xylene) was investigated by design of experiments made by Mini Tab 15 statistical software. The original gasoline before addition of the octane number blending enhancer has a value of (79) research octane number (RON). The design of experiments which study the optimum volumetric percentages of the four variables, ethanol, toluene, and ether and xylene materials leads

Abstract
A two electrode immersion electrostatic lens used in the design
of an electron gun, with small aberration, has been designed using
the finite element method (FEM). By choosing the appropriate
geometrical shape of there electrodes the potential V(r,z) and the
axial potential distribution have been computed using the FEM to
solve Laplace's equation.
The trajectory of the electron beam and the optical properties of
this lens combination of electrodes have been computed under
different magnification conditions (Zero and infinite magnification
conditions) from studying the properties of the designed electron
gun can be supplied with Abeam current of 5.7*10-6 A , electron
gun with half acceptance

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad