Preferred Language
Articles
/
UheTTo4BVTCNdQwCJkEg
Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?
...Show More Authors

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.

Crossref
View Publication
Publication Date
Mon Apr 01 2019
Journal Name
Materials Science In Semiconductor Processing
Synthesis and annealing process of ultra-large SnS nanosheets for FTO/SnS/CdS/Pt photocathode
...Show More Authors

SnS has been widely used in photoelectric devices due to its special band gap of 1.2-1.5 eV. Here, we reported on the fabrication of SnS nanosheets and the effect of synthesis condition together with heat treatment on its physical properties. The obtained band gap of the SnS nanosheets is in the rage of 1.37-1.41 eV. It was found that the photo-current density of a thin film comprised of SnS nanosheets could be enhanced significantly by annealing treatment. The maximum photo-current density of the stack structure of FTO/SnS/CdS/Pt was high as 389.5 mu A cm(-2), rendering its potential application in high efficiency solar hydrogen production.

View Publication
Scopus (12)
Crossref (12)
Scopus Clarivate Crossref
Publication Date
Tue Nov 01 2022
Journal Name
Heliyon
Removal of copper by Azolla filiculoides and Lemna minor: phytoremediation potential, adsorption kinetics and isotherms
...Show More Authors

View Publication
Scopus (32)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Wed Sep 24 2014
Journal Name
International Journal Of Environmental Science And Technology
Removal of copper ions from contaminated groundwater using waste foundry sand as permeable reactive barrier
...Show More Authors

Scopus (19)
Crossref (17)
Scopus Clarivate Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Nanostructures
Synthesis and Evaluation Biological Activity of Some New Polymers Derived From 3,3’-dimethoxybiphenyl-4,4’-diamine
...Show More Authors

In this study, synthesis of polymer Nanocomposites through the blending of prepared polymers with polyvinyl alcohol (a synthetic polymer) or chitosan (a natural polymer) then mixed with nano oxide silica by many steps. The new compound [I] was obtained via reaction of 3,3’-dimethoxybiphenyl-4,4’-diamine as starting material with malic anhydride in DMF then treatment with ammonium persulfate (NH4 )2 S2 O8 (as the initiator) in order to produce polymer [II]. Also, we prepared new polymers [III-V] by using the same starting material (3,3’-dimethoxybiphenyl-4,4’-diamine) with glutaric acid or adipic acid or isophthalic acid in DMF and pyridine. In this study, new polymer blending [VI-IX] and [X-XIII] were synthesized from a prepared pol

... Show More
View Publication
Scopus (8)
Scopus
Publication Date
Fri Jan 01 2016
Journal Name
Der Pharmacia Lettre
Synthesis, characterization and anticonvulsant evaluation of new derivatives derived from 5-methoxy-2-mercapto benzimidazole
...Show More Authors

A new series of 5-methoxy-2-mercapto benzimidazole derivatives were synthesized by the reaction of 5-methoxy- 2-mercaptobenzimidazole with chloroacetic acid and affords 2-((5-methoxy-1H-benzo[d]imidazol-2-yl)thio) acetic acid (1),which on cyclization with acetic anhydride and pyridine gives 7- methoxybenzo[4,5]imidazo[2,1-b]thiazol- 3(2H)-one(2), which on condensation with different aryl aldehydes in the presence of anhydrous sodium acetate in glacial acetic acid, furnishes a arylidene thiazolidinone. The purity of the synthesized compounds was confirmed by melting point and TLC.The structures were established by different spectral analysis such as FTIR,1HNMR, and CHN analysis. The newly synthesized compounds (3a-d) were in vivo evaluated f

... Show More
View Publication Preview PDF
Scopus (5)
Scopus
Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Structure and optical properties of PANI/MWCNTs nanocomposites thin films prepared by plasma jet polymerization
...Show More Authors

Polyaniline Multi walled Carbon nanotubes (PANI/MWCNTs) nanocomposite thin films have been prepared by non-equilibrium atmospheric pressure plasma jet on glass substrate with different weight percentage of MWCNTs 1, 2, 3, 4%. The diameter of the MWCNTs was in the range of 8-55 nm and length - - 55 55 μm. the nanocomposite thin films were characterized by UV-VIS, XRD, FTIR, and SEM. The optical studies show that the energy band gap of PANI/MWCNTs nanocomposites thin films will be different according to the MWCNTs polyaniline concentration. The XRD pattern indicates that the synthesized PANI/MWCNTs nanocomposite is amorphous. FTIR reveals the presence of MWCNTs nanoparticle embedded into polyaniline. SEM surface images show that the MWCNT

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Jul 01 2024
Journal Name
Alexandria Engineering Journal
Comparison of some Bayesian estimation methods for type-I generalized extreme value distribution with simulation
...Show More Authors

The Weibull distribution is considered one of the Type-I Generalized Extreme Value (GEV) distribution, and it plays a crucial role in modeling extreme events in various fields, such as hydrology, finance, and environmental sciences. Bayesian methods play a strong, decisive role in estimating the parameters of the GEV distribution due to their ability to incorporate prior knowledge and handle small sample sizes effectively. In this research, we compare several shrinkage Bayesian estimation methods based on the squared error and the linear exponential loss functions. They were adopted and compared by the Monte Carlo simulation method. The performance of these methods is assessed based on their accuracy and computational efficiency in estimati

... Show More
View Publication
Scopus (11)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Wed Oct 09 2024
Journal Name
Engineering, Technology & Applied Science Research
Experimental Investigation of Composite Circular Encased GFRP I-Section Concrete Columns under Different Load Conditions
...Show More Authors

Pultruded materials made of Fiber-Reinforced Polymer (FRP) come in a broad range of shapes, such as bars, I-sections, C-sections, etc. FRP materials are starting to compete with steel as structural materials owing to their great resistance, low self-weight, and cheap maintenance costs, especially in corrosive conditions. This study aims to evaluate the effectiveness of a novel concrete Composite Column (CC) using Encased I-Section (EIS) as a reinforcement in contrast to traditional steel bars by using Glass Fiber-Reinforced Polymer (GFRP) as I-section (CC-EIS) to evaluate the effectiveness of the hybrid columns which have been built by combining GFRP profiles with concrete columns. To achieve the aims of this study, nine circular co

... Show More
View Publication
Scopus (20)
Crossref (19)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Ieee Transactions On Power Delivery
Optimal Dielectric Design of Medium Voltage Toroidal Transformer with Electrostatic Shield under Fast Front Excitation
...Show More Authors

Accurate calculation of transient overvoltages and dielectric stresses from fast-front excitations is required to obtain an optimal dielectric design of power components subjected to these conditions, which are commonly due to switching and lightning, as well as utilization of power-electronic devices. Toroidal transformers are generally used at the low voltage level. However, recent investigations and developments have explored their use at the medium voltage level. This paper analyzes the model-based improvement of the insulation design of medium voltage toroidal transformers. Lumped and distributed parameter models are used and compared to predict the transient response and dielectric stress along the transformer winding. The parameters

... Show More
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Sep 19 2023
Journal Name
Polymer Bulletin
Adsorption of Pb(II) and Cr(III) ions and p-chlorophenol on polymethylmethacrylate-organobentonite Nanocomposite
...Show More Authors

In this research, an organobentonite (HDTMA-BT) was prepared by modifying a jordanian bentonite (BT) with hexadecyltrimethylammonium bromide. By means of in situ free radical polymerization in THF with AIBN as the initiator, this organobentonite is used to prepare the polymethylmethacrylate-bentonite (PMA-HDTMA-BT) nanocomposite. Scanning electron microscopy (SEM), x-ray diffraction (XRD), energy dispersive spectrometer (EDS) and Fourier transform infrared (FTIR) spectroscopy were used to characterize both HDTMA-BT and PMA-HDTMA-BT. Those adsorbents were used in a batch process to remove Pb(II), Cr(III) ions, and p-chlorophenol (PCP) from aqueous solution. Investigated factors included adsorbent dosage, initial pH solution, contact time, an

... Show More
View Publication
Scopus (6)
Crossref (5)
Scopus Clarivate Crossref