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.
A series of novel hybrid molecules containing 1,3,4-oxadiazole and 1,3,4-thiadiazole moieties bearing an ibuprofen moiety were designed, synthesized, and evaluated for their in vitro antibacterial activity against Gram-positive and Gram-negative bacteria. A carboxylic acid compound with a 1,3,4-thiadiazole unit was synthesized via the coupling reaction of 5-(1-(4-isobutylphenyl) ethyl)-1,3,4-thiadiazol-2-amine with benzoic acid. This compound was then used as the starting material to make several new 1,3,4-oxadiazole derivatives through ring closure reactions, after first converting it to its ester (methyl 4-(5-(1-(4-isobutylphenyl)ethyl)-1,3,4-thiadiazol-2-yl) benzoate) and then to the acid hydrazide (4-(5-(1-(4-isobutylphenyl) eth
... Show MoreThin films of pure WO3 and the binary systems of TiO2:WO3,MoO3:WO3,Cr2O3:WO3, and SnO2:WO3 were prepared by pulsed laser deposition method. The single and binary compounds were sintered at 1273K for five hours. The deposition were done under vacuum of 2x10-2 Torr at various substrates like glass and single crystal silicon wafer with negative conductance at ambient temperature thickness of ≍150 nm. The structures and morphology of pure WO3
In this study, new oxazolidinone and thiazolidinone derivatives were synthesized through a three-step process. In the first step, o-aminothiophenol was reacted with p-aminobenzoic acid in hydrochloric acid to produce an amine containing a thiazole ring, achieving a product yield of 80%. The second step involves synthesizing Schiff bases (E1-E4) by reacting 4-(benzo[d]thiazol-2-yl)aniline with various aromatic aldehydes in the presence of glacial acetic acid. This reaction yields products of 76% to 90%. In the third step, the Schiff derivatives (E1-E4) are reacted with glycolic acid and thioglycolic acid to obtain the desired products. Oxazolidinone derivatives (N1-T1) were produced with rates ranging from 66% to 74%, while thiazolidin
... Show MoreThin films ZrO2: MgO nanostructure have been synthesized by a radio frequency magnetron plasma sputtering technique at different ratios of MgO (0,6, 8 and 10)% percentage to be used as the gas sensor for nitrogen dioxide NO2. The samples were investigated by X-ray diffraction (XRD), atomic force microscopy (AFM), scanning electron microscopy (SEM), energy-dispersive X-ray (EDX) and sensing properties were also investigated. The average particle size of all prepared samples was found lower than 33.22nm and the structure was a monoclinic phase. The distribution of grain size was found lower than36.3 nm and uninformed particles on the surface. Finally, the data of sensing properties have been discussed, where the
... Show MoreThis research presents a response surface methodology (RSM) with I‐optimal method of DESIGN EXPERT (version 13 Stat‐Ease) for optimization and analysis of the adsorption process of the cyanide from aqueous solution by activated carbon (AC) and composite activated carbon (CuO/AC) produced by pyro carbonic acid microwave using potato peel waste as raw material. Pyrophosphate 60% (wt) was used for impregnation with an impregnation ratio 3:1, impregnation time of 4 h at 25°C, radiant power of 700 W, and activation time of 20 min. Batch experiments were conducted to determine the removal efficiency of cyanide from aqueous solution to evaluate the influences of various experimental parameters su
This paper presents a hybrid genetic algorithm (hGA) for optimizing the maximum likelihood function ln(L(phi(1),theta(1)))of the mixed model ARMA(1,1). The presented hybrid genetic algorithm (hGA) couples two processes: the canonical genetic algorithm (cGA) composed of three main steps: selection, local recombination and mutation, with the local search algorithm represent by steepest descent algorithm (sDA) which is defined by three basic parameters: frequency, probability, and number of local search iterations. The experimental design is based on simulating the cGA, hGA, and sDA algorithms with different values of model parameters, and sample size(n). The study contains comparison among these algorithms depending on MSE value. One can conc
... Show MoreAlpha shape theory for 3D visualization and volumetric measurement of brain tumor progression using magnetic resonance images
Environmental pollution is experiencing an alarming surge within the global ecosystem, warranting urgent attention. Among the significant challenges that demand immediate resolution, effective treatment of industrial pollutants stands out prominently, which for decades has been the focus of most researchers for sustainable industrial development aiming to remove those pollutants and recover some of them. The liquid membrane (LM) method, specifically electromembrane extraction (EME), offers promise. EME deploys an electric field, reducing extraction time and energy use while staying eco-friendly. However, there's a crucial knowledge gap. Despite strides in understanding and applying EME, optimizing it for diverse industrial pollutant
... Show MoreGlass fiber–reinforced polymer (GFRP) reinforcement provides an effective alternative to conventional steel in concrete structures due to its corrosion resistance. Nevertheless, the lower elastic modulus of GFRP necessitates careful consideration of serviceability behavior in GFRP-reinforced concrete members. This study presents a numerical sectional analysis model for predicting the flexural response and ultimate capacity of hybrid reinforced concrete beams incorporating embedded GFRP profiles in combination with either mild steel or GFRP reinforcement bars under monotonic static loading. The proposed model employs realistic nonlinear stress–strain relationships for concrete and steel, together with secant moduli of elasticity
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