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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
Mon Feb 23 2026
Journal Name
Journal Of Baghdad College Of Dentistry
A Micro Computed Tomography Assessment of New Carrier-Based Root Canal Fillings
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Background: The main aim of the present study is to qualify and quantify voids formation of root canals obturated with GuttaCore (GC) and experimental Hydroxyapatite polyethylene (HA/PE) as new carrier-based root canal fillings by using micro computed tomography scan. Materials and methods: In the present study, eight straight single-rooted human permanent premolar teeth are selected and disinfected, then stored in distilled water. The teeth decoronated leaving a root length of 12mm each. The root canals instrumented by using crown down technique and the apical diameter of the root canal prepared to a size # 30/0.04 for achieving standardized measurements. A 5mL of 17% EDTA used to remove the smear layer followed by 5mL of 2.5% NaOCl and r

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Publication Date
Mon Feb 23 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Local drug delivery systems for treating periodontal diseases (A review of literature)
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In this review of literature, the light will be concentrated on the local drugs delivery systems for treating the periodontal diseases. Principles, types, advantages and indications of each type will be discussed in this paper.

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Publication Date
Sat Sep 01 2018
Journal Name
King's College London
A novel sol-gel silica formulation for management of methadone hydrochloride abuse
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Introduction: Methadone hydrochloride (MDN) is an effective pharmacological substitution treatment for opioids dependence, adopted in different countries as methadone maintenance treatment (MMT) programmes. However, MDN can exacerbate the addiction problem if it is abused and injected intravenously, and the frequent visits to the MMT centres can reduce patient compliance. The overall aim of this study is to develop a novel extended-release capsule of MDN using the sol-gel silica (SGS) technique that has the potential to counteract medication-tampering techniques and associated health risks and reduce the frequent visits to MMT centres. Methods: For MDN recrystallisation, a closed container method (CCM) and hot-stage method (HSM) were conduc

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Publication Date
Sun Dec 01 2024
Journal Name
Chilean Journal Of Statistics
A method of multi-dimensional variable selection for additive partial linear models.
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In high-dimensional semiparametric regression, balancing accuracy and interpretability often requires combining dimension reduction with variable selection. This study intro- duces two novel methods for dimension reduction in additive partial linear models: (i) minimum average variance estimation (MAVE) combined with the adaptive least abso- lute shrinkage and selection operator (MAVE-ALASSO) and (ii) MAVE with smoothly clipped absolute deviation (MAVE-SCAD). These methods leverage the flexibility of MAVE for sufficient dimension reduction while incorporating adaptive penalties to en- sure sparse and interpretable models. The performance of both methods is evaluated through simulations using the mean squared error and variable selection cri

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Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A new species of Wohlfahrtia Brauer and Bergenstam (Dipetera: Sarcophagidae) from Iraq
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Wohlfahrtia longicorpuris sp. nov., from Iraq described, illustrated and distinguished from related species. The adults were reared from larvae collected from ulcer of a human face. Wohlfahrtia Brauer and Bergenstam is one of most important genus,which contains 19 species (Pape, 1998), some of these produce myiasis in mammals (Verves,1985).Taxonomic revision of this genus has been carried out by the following authors: Rohdendrof (1956), Zumpt (1965) and Pape (1996).

 

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Publication Date
Thu Sep 01 2022
Journal Name
Civil Engineering And Architecture
Strengthening AL-Kadhimin Tilted Minaret by Using a System of Micro-piles
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Publication Date
Tue Mar 11 2014
Journal Name
Baghdad Science Journal
'I-V Characteristic and Crystal Structural Of a-As/c-Si Heterojunctions
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In this research the a-As flims have been prepared by thermal evaporation with thickness 250 nm and rata of deposition (1.04nm/sec) as function to annealing temperature (373 and 373K), from XRD analysis we can see that the degree of crystalline increase with , and I-V characteristic for dark and illumination shows that forward bias current varieties approximately exponentially with voltage bias. Also we found that the quality factor and saturation current dependence on annealing temperatures.

Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Feminist Discourse Analysis of Writer's Gender Biases about Violence Against Women
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    The present study is concerned with the writer's ideologies towards violence against women. The study focuses on analyzing violence against women in English novel to see the extent the writers are being affected and influenced by their genders. It also focuses on showing to what extent the writer's ideologies are reflected in their works. Gender influences social groups ideologies; therefore, when a writer discusses an issue that concerns the other gender, they will be either subjective or objective depending on the degree of influence, i.e., gender has influenced their thoughts as well as behaviors. A single fact may be presented differently by different writers depending on the range of a

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Publication Date
Mon Nov 01 2021
Journal Name
Chaos, Solitons & Fractals
Dynamic analysis of a harvested fractional-order biological system with its discretization
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Publication Date
Tue Oct 01 2024
Journal Name
Mathematics For Applications
DIRICHLET PROCESS ANALYSIS USING BIORTHOGONAL WAVELET: A STATISTICAL STUDY OF FINANCIAL MARKET
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The Dirichlet process is an important fundamental object in nonparametric Bayesian modelling, applied to a wide range of problems in machine learning, statistics, and bioinformatics, among other fields. This flexible stochastic process models rich data structures with unknown or evolving number of clusters. It is a valuable tool for encoding the true complexity of real-world data in computer models. Our results show that the Dirichlet process improves, both in distribution density and in signal-to-noise ratio, with larger sample size; achieves slow decay rate to its base distribution; has improved convergence and stability; and thrives with a Gaussian base distribution, which is much better than the Gamma distribution. The performance depen

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