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.
The adsorption of Cr (VI) from aqueous solution by spent tea leaves (STL) was studied at different initial Cr (VI) concentrations, adsorbent dose, pH and contact time under batch isotherm experiments The adsorption experiments were carried out at 30°C and the effects of the four parameters on chromium uptake to establish a mathematical model description percentage removal of Cr (VI). The
analysis results showed that the experimental data were adequately fitted to second order polynomial model with correlation coefficients for this model was (R2 = 0.9891). The optimum operating parameters of initial Cr (VI) concentrations, adsorbent dose, pH and contact time were 50 mg/l, 0.7625 g, 3 and 100 min, respectively. At these conditions, th
Abstract: Chalcones were used to synthesis series of 2-pyrazoline derivatives and evaluated their antimicrobial and anti-inflammatory activities (E)-1,3-diphenylprop-2-en-1-one (1-5) were synthesized by Claisen-Schmidt Condensation method through the reaction of acetophenone with five various para substituted benzaldehyde in presence of KOH, the reaction monitoring by TLC and the result intermediates were checked by melting point and FT-IR Various 2-Pyrazoline derivatives were prepared by one pot reaction that involved the refluxing of (E)-1,3-diphenylprop-2-en-1-one (1–5) and Hydrazine monohydrate in the presence of glacial acetic acid for 24 hours at a temperature of (45–50) °C fo
... Show MorePseudomonas aeruginosa is a Gram-negative opportunistic pathogen and a model bacterium for studying virulence and bacterial social traits. While it can be isolated in low numbers from a wide variety of environments including soil and water, it can readily be found in almost any human/animal-impacted environment. It is a major cause of illness and death in humans with immunosuppressive and chronic conditions, and infections in these patients are difficult to treat due to a number of antibiotic resistance mechanisms and the organism’s propensity to form multicellular biofilms. One hundred twenty clinical samples and forty hospital environmental samples (various sources) were collected from hospitals in Baghdad city during the period from Oc
... Show MoreObjective: To diagnose the function of natural biomolecules in the biological reduction of metal salts during nanoparticle synthesis.Study Design: Experimental studyPlace and Duration of Study: This study was conducted at the College of Education for Pure Sciences/Ibn Al- Haitham at the University of Baghdad from 1st January 2024 to 31st March 2025. Methods: Capsicum plant extract was used and treated with a readily available inorganic salt (CaSO4 2H2O). It was used as a basic material to obtain particles.Results: Calcium peroxide nanoparticles in the form of a yellowish-white powder were confirmed by using, UV, XRD, SEM, TEM, AFM, and EDX, confirmed that the compound is calcium peroxide nanoparticles with an average nano size of 31
... Show MoreThe presented work shows a preliminary analytic method for estimation of load and pressure distributions on low speed wings with flow separation and wake rollup phenomena’s. A higher order vortex panel method is coupled with the numerical lifting line theory by means of iterative procedure including models of separation and wake rollup. The computer programs are written in FORTRAN which are stable and efficient.
The capability of the present method is investigated through a number of test cases with different types of wing sections (NACA 0012 and GA(W)-1) for different aspect ratios and angles of attack, the results include the lift and drag curves, lift and pressure distributions along the wing s
... Show MoreSalt stress negatively affects germination and seedling growth. Sorghum cultivars (Bohuth70, Inqath and Rabeh), seed soaking in dry yeast extract (3, 6 and 9 g l-1) in addition to dry seeds and electrical conductivity (4, 10 and 16 dS m-1) were studied. Traits of germination ratio at first and final counts, lengths of radicle and plumule, seedling dry weight and seedling vigour index were studied. The cultivar of Bohuth70 and concentration of yeast extract (9 g l-1) were superior at all studied traits, while all traits values were reduced with increased saline stress. The combination (Bohuth70×9×4) was superior to most other treatments at first and final counts, radicle length and seedling dry weight, while superiority of plumule length a
... Show MoreThis paper presents the first data for bremsstrahlung buildup factor (BBUF) produced by the complete absorption of Y-91 beta particles in different materials via the Monte Carlo simulation method. The bremsstrahlung buildup factors were computed for different thicknesses of water, concrete, aluminum, tin and lead. A single relation between the bremsstrahlung buildup factor BBUF with both the atomic number Z and thickness X of the shielding material has been suggested.