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Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?
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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.

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Publication Date
Sat Mar 25 2023
Journal Name
Kirkuk University Journal For Agricultural Sciences
The role of the agricultural extension in educating farmers about the legislation on protecting the environment from pollution with chemical pesticides
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The research aimed to determine the role of the agricultural extension in educating farmers about the legislation on the protection of the rural environment from pollution with chemical pesticides working in the Department of Agricultural Extension and Training and the Department of Agricultural Extension in the directorates of agriculture of Najaf and Qadisiyah, and to determine the role of the agricultural extension in the axis of farmers' use of the correct methods to protect the rural environment from pollution with chemical pesticides and the axis of the reasons that lead farmers to pollute the rural environment with chemical pesticides, and to achieve the objectives of this research prepared A questionnaire in the light of rev

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Publication Date
Thu Jan 10 2019
Journal Name
Applied Physics A
Characterization and nanocrystalline growth of a-Ge:In/c-GaAs
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Publication Date
Fri Sep 15 2017
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
Graph-Based Text Representation: A Survey of Current Approaches
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Publication Date
Wed Sep 07 2016
Journal Name
Journal Of The Faculty Of Medicine
Non discogenic lumbar radiculopathy ((A study of 104 cases))
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AW Ali T, Journal of the Faculty of Medicine, 2016 - Cited by 1

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Publication Date
Thu Mar 14 2019
Journal Name
Al-khwarizmi Engineering Journal
Creeping Gait Analysis and Simulation of a Quadruped Robot
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A quadruped (four-legged) robot locomotion has the potential ability for using in different applications such as walking over soft and rough terrains and to grantee the mobility and flexibility. In general, quadruped robots have three main periodic gaits:  creeping gait, running gait and galloping gait. The main problem of the quadruped robot during walking is the needing to be statically stable for slow gaits such as creeping gait. The statically stable walking as a condition depends on the stability margins that calculated particularly for this gait. In this paper, the creeping gait sequence analysis of each leg step during the swing and fixed phases has been carried out. The calculation of the minimum stability margins depends up

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Bayes Estimator as a Function of Some Classical Estimator
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Maximum likelihood estimation method, uniformly minimum variance unbiased estimation method and minimum mean square error estimation, as classical estimation procedures, are frequently used for parameter estimation in statistics, which assuming the parameter is constant , while Bayes method assuming the parameter is random variable and hence the Bayes estimator is an estimator which minimize the Bayes risk for each value the random observable and for square error lose function the Bayes estimator is the posterior mean. It is well known that the Bayesian estimation is hardly used as a parameter estimation technique due to some difficulties to finding a prior distribution.

The interest of this paper is that

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Crossref
Publication Date
Thu May 15 2025
Journal Name
Route Educational And Social Science Journal
A PSYCHOSOCIAL ANALYSIS OF APPROACHING ZANZIBAR BY TINA HOWE
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Publication Date
Fri Nov 11 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Analytical Methods for Determination of Ketoprofen Drug: A review
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Ketoprofen has recently been proven to offer therapeutic potential in preventing cancers such as colorectal and lung tumors, as well as in treating neurological illnesses. The goal of this review is to show the methods that have been used for determining ketoprofen in pharmaceutical formulations. Precision product quality control is crucial to confirm the composition of the drugs in pharmaceutical use. Several analytical techniques, including chromatographic and spectroscopic methods, have been used for determining ketoprofen in different sample forms such as a tablet, capsule, ampoule, gel, and human plasma. The limit of detection of ketoprofen was 0.1 ng/ ml using liquid chromatography with tandem mass spectrometry, while it was 0

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Publication Date
Mon Jan 01 2024
Journal Name
Tropical Journal Of Natural Product Research
Cytotoxic Potential of Neem (Azadirachta indica A. Juss) Oil
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An increasing interest is emerging in identifying natural products to overcome drug resistance in cancer patients. In this context, the present study was conducted to investigate the cytotoxic effects of neem plant (Azadirachta indica) oil in three different biological models (breast cancer cell lines, Allium cepa root tip, and mice vital organs). The cytotoxic potential of the neem oil was evaluated with two human cell lines (MCF7 and MDA-MB231) and an Allum cepa root tip bioassay. Histopathological analysis was conducted on the neem oil-treated and untreated control mice. The results revealed an anti-proliferative effect for neem oil on both estrogen receptor-positive (MCF7) and estrogen receptor-negative (MDA-MB231) breast cancer cell li

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Publication Date
Wed Oct 15 2014
Journal Name
International Journal Of Advanced Research
A survey/ Development of Passive Optical Access Networks Technologies
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The bandwidth requirements of telecommunication network users increased rapidly during the last decades. Optical access technologies must provide the bandwidth demand for each user. The passive optical access networks (PONs) support a maximum data rate of 100 Gbps by using the Orthogonal Frequency Division Multiplexing (OFDM) technique in the optical access network. In this paper, the optical broadband access networks with many techniques from Time Division Multiplexing Passive Optical Networks (TDM PON) to Orthogonal Frequency Division Multiplex Passive Optical Networks (OFDM PON) are presented. The architectures, advantages, disadvantages, and main parameters of these optical access networks are discussed and reported which have many ad

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