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.
Conventional dosage forms for topical and transdermal drug delivery have several disadvantages related mainly to its poor skin permeation and patient compliance. Many approaches have been developed to improve these dosage forms. Film forming drug delivery systems represents a recent advancement in this field. It provides improved patient compliance with enhanced skin permeation of drugs. In its simplest form, these consist of a polymeric solution, usually in a supersaturated state, in a suitable solvent. A plasticizer is usually added to improve the flexibility and enhance the tensile strength to the film. It is also possible to control and sustain the drug release from the films by controlling the polymeric content, concentration o
... Show MoreWorldwide, enormous amounts of waste cause major environmental issues, including scrap tires and plastic, and large waste, a consequence of the demolition of buildings, including crushed concrete, crushed clay bricks, and crushed thermo-stone. From that point, it’s possible to consider that the recycling processes for these materials and using them in the manufacturing field will reduce the adverse effects on the environment of these wastes and the consumption of natural resources. Sustainable concrete blocks can be considered as one of the products produced by using these materials as partial volume replacement of the coarse, fine aggregate, or cement content, considering their dry density, workability, absorption, co
... Show MoreMachine learning models have recently provided great promise in diagnosis of several ophthalmic disorders, including keratoconus (KCN). Keratoconus, a noninflammatory ectatic corneal disorder characterized by progressive cornea thinning, is challenging to detect as signs may be subtle. Several machine learning models have been proposed to detect KCN, however most of the models are supervised and thus require large well-annotated data. This paper proposes a new unsupervised model to detect KCN, based on adapted flower pollination algorithm (FPA) and the k-means algorithm. We will evaluate the proposed models using corneal data collected from 5430 eyes at different stages of KCN severity (1520 healthy, 331 KCN1, 1319 KCN2, 1699 KCN3 a
... Show MoreIndividuals across different industries, including but not limited to agriculture, drones, pharmaceuticals and manufacturing, are increasingly using thermal cameras to achieve various safety and security goals. This widespread adoption is made possible by advancements in thermal imaging sensor technology. The current literature provides an in-depth exploration of thermography camera applications for detecting faults in sectors such as fire protection, manufacturing, aerospace, automotive, non-destructive testing and structural material industries. The current discussion builds on previous studies, emphasising the effectiveness of thermography cameras in distinguishing undetectable defects by the human eye. Various methods for defect
... Show MoreThe trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent
... Show MoreThis study is concerned with the comparison of the results of some tests of passing and dribbling of the basketball of tow different years between teams of chosen young players in Baghdad. Calculative methods were used namely (Arithmetic mean, Value digression and T.test for incompatible specimens). After careful calculative treatments, it has been that there were abstract or no abstract differences in the find results of chestpass, highdribble and cross-over dribble. The clubs were: (Al-Khark, Air defence, Police and Al-Adamiyah) each one separate from the other for the year (2000-2001). After all that many findings were reached such as the lack of objective valuation (periodical tests) between one sport season and the other. In the light
... Show MoreSome major pollutants of polycyclic aromatic hydrocarbons (PAH) those discharged as water produced (WP) from the AlAhdab oil field (AOF) in the ponds close to it may leak to the water resources around and eventually reaches the marshes which will affect its ecosystem. Thus, this work aims to track the availability of PAH in the water resources and the Main Outfall Drain (MOD) nearby. The determination of PAH was evaluated using “High-Performance Liquid Chromatography (HPLC)”. The mean concentration of sixteen PAH in the produced water within the field was relatively high (0.01 to 10.89 g/ml) with standard deviations of (0.10.9). While, PAH outside the field were gradually diminishes down to (0.01-0.039) x10-2 g/ml which exceeds th
... Show MoreThis research revolves around the study of sports press coverage to the third African Youth Games that took place in Algeria from 19 to 28 July 2018. The games featured approximately 3000 athletes from 54 countries who competed in 27 sports. Five sports were qualified for the Youth Olympic Games in Argentina. The aim of this study was to analyze the content of the Algerian newspaper Ennahar El-Djadid by focusing on the discussions of various sports activities during the event. Thus, the descriptive approach and content analysis method were adopted for this research. They were used to highlight the newspaper's interest in this sports phenomenon. The chosen study samples were ten issue numbers of Ennahar El-Djadid newspaper
Iron is one of the abundant elements on earth that is an essential element for humans and may be a troublesome element in water supplies. In this research an AAN model was developed to predict iron concentrations in the location of Al- Wahda water treatment plant in Baghdad city by water quality assessment of iron concentrations at seven WTPs up stream Tigris River. SPSS software was used to build the ANN model. The input data were iron concentrations in the raw water for the period 2004-2011. The results indicated the best model predicted Iron concentrations at Al-Wahda WTP with a coefficient of determination 0.9142. The model used one hidden layer with two nodes and the testing error was 0.834. The ANN model coul
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