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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
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Study a concentration of Uranium for samples of soil from Falluja City using PM-355
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In this study a concentration of uranium was measured for twenty two samples of soil distributed in many regions (algolan, almoalmeen, alaskary and nasal streets) from Falluja Cityin AL-Anbar Governorate in addition to other region (alandlos street) as a back ground on the Falluja City that there is no military operations happened on it. The uranium concentrations in soil samples measured by using fission tracks registration in (PM-355) track detector that caused by the bombardment of (U) with thermal neutrons from (241Am-Be) neutron source that has flux of (5×103n cm-2 s-1). The concentrations values were calculated by a comparison with standard samples. The results shows that the uranium concentrations algolan street varies from(1.

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Effects of Sleeve Gastrectomy as a Bariatric Surgery on Weight of Dietary Induced Obese Rats.
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Background: Obesity is becoming the healthcare epidemic world wide.Obesity is associated with reduced life expectancy, increased morbidity and mortality, and greater healthcare costs.Bariatric surgery is the only effective treatment for morbid obesity and is gaining increasing popularity. There has been a steady rise in the numbers and types of bariatric operations done worldwide in recent years butnon of prove to be ideal .Animal studies and use of animal models are significant element in the evolution of medical knowledge and the use of animals as a model for bariatric surgery is of importance to study the mechanisms of these operationsa and also help to develop new technique in management of obesity.Objectives:Study of effects of slee

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Biomechanical Aspects of Shoulder and Hip Articulations: A Comparison of Two Ball and Socket Joints
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The shoulder and hip joints though essentially both are ball and socket joints, show structural variability to serve functional needs.

This study aims at revealing some of the structural and functional properties of each of the two joints regarding the factors that contribute to the stability of any joint in the body, namely: bone, ligament, and muscle.

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Publication Date
Sat Nov 24 2018
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Outcomes of Operative Management of 96 Cases with Traumatic Retroperitoneal Hematoma: A Single-Institution Experience
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AIM: To analyse our experiences in the management of traumatic retroperitoneal hematoma (RPH), highlighting the various challenges faced and to report on the outcome of these patients. METHODS: From May 2014 to May 2017, all patients with traumatic RPH who underwent surgical treatment were retrospectively analysed. The kind of injury, intraoperative findings, sites of hematoma, postoperative morbidity and the overall outcomes were recorded. RESULTS: Ninety-six patients; 53 with blunt trauma and 43 with penetrating injury, were included in this study. The centre-medial hematoma was observed in 24 (25%) patients, lateral hematoma in 46 (47.9%) patients, pelvic hematoma in 19 (19.8%) patients, and multiple zone hematomas in

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Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
Semiotics of Sufi Texts- Poets of Al Qasr and Al-Asr journals as a Model
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In a common language based on interpretation and diagnosis in the symbols and signs, the subject of Sufism and artistic semiotics is manifested in the construction and intensity of the reading of the text and the dismantling of its intellectual systems.
The emergence of Sufism in its religious features and the spiritual revelations related to the divine love of life in absolute reality, And images and language in a stream of intellectual and artistic unique and harmonious communicates with the subject of the themes of the Arab literature and its implications, but it is separated by a special entity signals and symbols related to the mysticism and worship.
    The unleashing of the imagination and the diagnosis,

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Biology, Agriculture And Healthcare
Histopathological Changes of Some Internal Organs of Mice Injected with Exotoxin a at Low Concentrations
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Abstract Exotoxin A is the most lethal virulence factor produced by Pseudomonas aeruginosa. It inhibits elongation factor-2 by ADP-ribosylation of EF2. This causes stop of the elongation of polypeptides. In recent study, the effect of low concentration of exotoxin A on some important internal organs of mice was studied. Four groups white mice were injected intraperitonialy with pure exotoxin A in the following manner 0.1, 0.2, 0.3, 0.4 ng\ animals. One mouse receives normal saline inrtaperitonialy as a control. After 72 hours the mice were killed and four organs were taken, liver, spleen, lung and heart from each killed mice. Histological sections were made from each organ and stained with hematoxylin and eosin stain then examined under mic

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Assessment of some mechanical properties of PMMA/silica/zirconia nanocomposite as a denture base material
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Abstract<p>In this research, nanocomposites of poly(methyl methacrylate) (PMMA) and a mixture of nano silica (SiO<sub>2</sub>) and nano zirconia (ZrO<sub>2</sub>) were prepared in different weight percentages of the nano fillers to improve some of the properties of PMMA resin to be used as a denture base material. The nano filles were surface modified with a coupling agent and added to the PMMA in different amounts. Impact strength, transverse strength, hardness and roughness were tested for both control and experimental groups. The results indicate that PMMA/silica/zirconia nanocomposites, prepared with 5% by weight of both types of fillers, had a slight increase in impact s</p> ... Show More
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Publication Date
Wed Jan 13 2021
Journal Name
Muthanna Journal Of Pure Science
"Applications of biological of Azo-Schiff base ligand and its metal complexes and: A review "
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"1998 onwards, a span reporting 1000s of studies depicts the ever-increasing Schiff bases and their complexes applicability; this study genetically tests the research of the last 20 years. The variety of these molecules structural has made them obtainable for a so broad ambit for implementations of biological. They are eminent and because of this unique feature they find their position in the quantitative and qualitative calculation of metals in the aqueous medium. It demonstrated to be prominent catalysts and showed an enjoyable effect of fluorescence. Definitively, Schiff base fissures gotten situation of a unique during bio-experiments and in vitro to develop drugs with a large number of biological structures containing parasites

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Publication Date
Tue Dec 09 2014
Journal Name
Alustath Journal For Human And Social Sciences
Existentialism in Tennessee Williams' The Glass Menagerie
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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Place Sexuality in the Arabic Text Theatre
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     It is doubtless that the sexual place has some common indicators due to the masculine and feminine bodies which may be natural or deviated (homosexual). The female has an act of voice in the imaginary masculine place whereas the male has an act of image recognized in the parental mind in both the secular and sacred place. Those places create different limits and perceptions according to the auditory and visual readings in search of identity, text and body in the feminine dramatic text.

    The research includes four chapters; the first, the methodological framework, involves the problem which is centralized in the following enquiry: What is the relationship between the place and the term of

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