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 presentation of the importance of balancing programs and performance through criticisms directed at the traditional budget, known as item balancing. Design/methodology/approach: The idea of reforming the Iraqi budget was born in the government as a result of the catastrophic failure of many government projects. After the decline in oil prices, which is the main source of financing public spending. Not to mention the war on ISIS, which made the budget sag with public spending. The study was conducted by relying on the questionnaire form. Which was distributed to a number of auditors, numbering 120 people. The study (Ho, 2018) was relied upon in conducting the applied study. Findings: The results of the survey indicate the weakness of the possibility of applying the program budget in all its six basic stages, as it mainly requires amending the accounting system. This amendment also includes the use of cost accounting as a main element on which this budget is based in order to determine the goal of each program. Research, Practical & Social implications: The traditional budget focuses on what is inevitably spent without focusing on how to manage resources under specific programmes. As a result, these effects have been reflected on many development projects, the completion of which is often delayed. Program and performance budget focuses on the program as a whole, and each program is evaluated according to what was implemented during the year. Originality/value: This study is the first of its kind, which focused on the requirements of applying budget performance in Iraqi government-affiliated companies. With the aim of determining the adoption requirements in a way that can contribute to making recommendations towards the process of adopting this type of budget.
Objectives: Although the Frankfort Horizontal (FH) and sella-nasion were routinely used as craniofacial reference planes, the inter-individual orientations were changeable when related to true horizontal (HOR). Natural head position (NHP) is a reproducible, standardized position, with the head in an upright posture and eyes focused on a point in the distance at eye level so that the visual axis is horizontal. The natural head position has importance in anthropological as well as in orthodontic fields, as this position has a relatively fixed relationship to the true horizontal and vertical planes. However, NHP is clinically not simple and it takes long time to be recorded, in addition to a deficiency in the tools utilized in the NHP and l
... Show MoreIn this review paper, several research studies were surveyed to assist future researchers to identify available techniques in the field of infectious disease modeling across complex networks. Infectious disease modelling is becoming increasingly important because of the microbes and viruses that threaten people’s lives and societies in all respects. It has long been a focus of research in many domains, including mathematical biology, physics, computer science, engineering, economics, and the social sciences, to properly represent and analyze spreading processes. This survey first presents a brief overview of previous literature and some graphs and equations to clarify the modeling in complex networks, the detection of soc
... Show MoreThis paper is intended to focus on the existing relation between 'logic' and 'meaning', and how 'meaning' is looked at through logical perspective. Besides, this paper adopts simple logical symbols to represent some aspects of meaning.
Since meaning is still regarded as a thorny area that needs further study to determine its nature and borderline, this paper proposes to resort to logic and logical rules. This paper points out how logical rules are used and how they clarify some oblique sentences. The paper also sheds light on how meaningful sentences are logically symbolized and how logic can define the borderline of meaning in an adequate manner. This paper hypothesizes that logic, l
... Show MoreIn this review paper, several research studies were surveyed to assist future researchers to identify available techniques in the field of infectious disease modeling across complex networks. Infectious disease modelling is becoming increasingly important because of the microbes and viruses that threaten people’s lives and societies in all respects. It has long been a focus of research in many domains, including mathematical biology, physics, computer science, engineering, economics, and the social sciences, to properly represent and analyze spreading processes. This survey first presents a brief overview of previous literature and some graphs and equations to clarify the modeling in complex networks, the detection of soc
... Show MoreThe most influential theory of ‘Politeness’ was formulated in 1978 and revised in 1987 by Brown and Levinson. ‘Politeness’, which represents the interlocutors’ desire to be pleasant to each other through a positive manner of addressing, was claimed to be a universal phenomenon. The gist of the theory is the intention to mitigate ‘Face’ threats carried by certain ‘Face’ threatening acts towards others.
‘Politeness Theory’ is based on the concept that interlocutors have ‘Face’ (i.e., self and public – image) which they consciously project, try to protect and to preserve. The theory holds that various politeness strategies are used to prot
... Show MoreThe demand for electronic -passport photo ( frontal facial) images has grown rapidly. It now extends to Electronic Government (E-Gov) applications such as social benefits driver's license, e-passport, and e-visa . With the COVID 19 (coronavirus disease ), facial (formal) images are becoming more widely used and spreading quickly, and are being used to verify an individual's identity, but unfortunately that comes with insignificant details of constant background which leads to huge byte consumption that affects storage space and transmission, where the optimal solution that aims to curtail data size using compression techniques that based on exploiting image redundancy(s) efficiently.
Image Fusion is being used to gather important data from such an input image array and to place it in a single output picture to make it much more meaningful & usable than either of the input images. Image fusion boosts the quality and application of data. The accuracy of the image that has fused depending on the application. It is widely used in smart robotics, audio camera fusion, photonics, system control and output, construction and inspection of electronic circuits, complex computer, software diagnostics, also smart line assembling robots. In this paper provides a literature review of different image fusion techniques in the spatial domain and frequency domain, such as averaging, min-max, block substitution, Intensity-Hue-Saturation(IH
... Show MoreDuring the course of fixed orthodontic therapy, patients should be instructed to eat specific food stuffs and beverages in order to maintain good health for the dentition and supporting structures and prevent frequent attachment debonding that prolong the treatment duration. After searching and collecting articles from 1930 till July 2021, the current review was prepared to emphasize various types of foods that should be taken during the course of fixed orthodontic therapy and to explain the effect of various food stuffs and beverages on the growth and development of craniofacial structures, tooth surfaces, root resorption, tooth movement, retention and stability after orthodontic treatment and the effect on the components of fixed ortho
... Show MoreThe research aimed to identify the effects of the modern of technology on translating the media term from English language to Arabic. and try to identify the use of the impact of foreign media terminologies on the Arabic media term, and to know the effect of the translation process on Arabic media terminologies.
This research is considered an analytical study by using survey study for 111 items and the results for the study as following:
1.High percentage of the (use of foreign terms work to low the level of production) was (68.13%) and average 3.55
2.The percentage of (The multiplicity of translation of the foreign term into Arabic effects on the opinions and cognitive ideas of the Arab researcher and affects the
... Show MoreSteganography is an important class of security which is widely used in computer and network security nowadays. In this research, a new proposed algorithm was introduced with a new concept of dealing with steganography as an algorithmic secret key technique similar to stream cipher cryptographic system. The proposed algorithm is a secret key system suggested to be used in communications for messages transmission steganography