The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provid

The driving idea for the present work was to combine the effect of polyvinyl alcohol (PVA) as corrosion inhibitor with the distance between the anodic and cathodic elements of the galvanic cell, beside their area ratio, in scope of synergistic suppression of galvanic corrosion on Cu/Fe model couple, using weight loss method. The performance affecting galvanic corrosion process has been tested for three major factors affect the process:
1. Four PVA inhibitor concentrations were selected to be (0, 1000, 4000 and 7000 ppm) in simulated cooling water.
2. Two cathode: anode area ratios as 1:1 and 2.4:1.
3. Two distances apart cathode – anode as 3 and 7 cm.
Maximum corrosion inhibition achieved was 86% which indicates that increa

That the essential contribution of this research is a description of how complex systems analysis service of the properties of the queue in Baghdad Teaching Hospital using a technique network is techniques method (Q - GERT) an acronym of the words:

Queuing theory _ Graphical Evaluation and Review Technique

Any method of assessment and review chart where you will be see the movement flow of patients within the system and after using this portal will be represented system in the form of planned network probabilistic analysis and knowledge of statistical distributions appropriate for times of arrival and departure were using the program ready (Win QSB) and simulatio

This work was conducted to study the coefficient of performance for solar absorption refrigeration by using direct solar energy using aqueous ammonia 0.45 mass fraction (ammonia – water).The experiments were carried out in solar absorption system .The system consisted of solar collector generator (0.25 m × 0.25 m × 0.04m) and condenser cooled by a water bath followed by liquid receiver and evaporator. The results showed that the maximum generator temperature was (92° - 97°) during June 2009, and the minimum evaporator temperature was (5°C - 10°C) for aqua ammonia system.. It was, also, found that the coefficient of performance, cooling ratio and amount of cooling obtainable increased with increasing maximum generator temperature

This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analys

This paper presents a study of the application of gas lift (GL) to improve oil production in a Middle East field. The field has been experiencing a rapid decline in production due to a drop in reservoir pressure. GL is a widely used artificial lift technique that can be used to increase oil production by reducing the hydrostatic pressure in the wellbore. The study used a full field model to simulate the effects of GL on production. The model was run under different production scenarios, including different water cut and reservoir pressure values. The results showed that GL can significantly increase oil production under all scenarios. The study also found that most wells in the field will soon be closed due to high water cuts. Howev

The research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply

 The diverse urban spaces of the streets is an important part of the city's physicist configuration and a link between architectural and civilizational communication through time starting from the historic towns down to the contemporary cities, within the proposals of the future cities. From general observations and literature review a research problem is crystallized as some directions not arbitrary rational when expansion and the growth of cities, and other measures wrong or the existence of some incorrect actions and processes related to the cities planning as a categorizing the goals and priorities in city plan.The streets were constitute a high proportion of the total area of cities, where up to over 30% in major cities. These

A Geographic Information System (GIS) is a computerized database management system for accumulating, storage, retrieval, analysis, and display spatial data. In general, GIS contains two broad categories of information, geo-referenced spatial data and attribute data. Geo-referenced spatial data define objects that have an orientation and relationship in two or three-dimensional space, while attribute data is qualitative data that can be counted for recording and analysis. The main aim of this research is to reveal the role of GIS technology in the enhancement of bridge maintenance management system components such as the output results, and make it more interpretable through dynamic colour coding and more sophisticated visualization

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science- Ibn–al- Haitham/University of Baghdad, for the growth season 2015 using plastic pots. The experiment aimed to study the effect of two concentrations of sodium chloride (50, 100) mM.L-1 in addition to the control and four concentrations of kinetin (25, 50, 75, 100) mg.L-1 in addition to the control and the influence of application and non application of fertilizlizer NPKZn in the level 160 kg.h1- and their interactions on some growth parameters (fresh weight for both root and vegetative part, dry weight for leaves , value of secondary productivity, biomass duration for vegetative part and dry weight f