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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
Tue Jul 13 2010
Journal Name
Journal Of Kerbala University
Synthesis and Characterization of Fe(II),Cd(II),Hg(II) and Ag (I) complexes with 2-Thiotolylurea Ligand
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Complexes reaction of Fe+2, Cd+2, Hg+2 and Ag+ with the 2-thiotolylurea were prepared in ethanolic medium with the (1:1) M:L ratio yielded a series of neutral complexes. The prepared complexes were characterized using flame atomic absorption, micoelemental analysis (C.H.N), chloride content (Mohr Method) , FT.IR and UV-Vis spectroscopic, as well as magnetic susceptibility and conductivity measurement. From the above data, the proposed molecular structure for Fe+2, Cd+2 and Hg+2 complexes are tetrahedral geometry while Ag+ complex is trigonal structure.

Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and Characterization of 1, 3-Oxazepine and Benz [1, 2-e][1, 3] Oxazepine-4, 7-Diones
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N-Benzylidene m-nitrobenzeneamines (Schiff bases) were prepared by condensation of m-nitroaniline with aromatic aldehydes. These Schiff bases were found to react with maleic anhydride to give 2-Aryl-3-(m-nitrophenyl)-2, 3-dihydro [1, 3] oxazepine–4, 7–diones and with phthalic anhydride to give 2-Aryl-3–(m-nitrophenyl)–2, 3–dihydrobenz|| 1, 2-e|||| 1, 3] oxazepine–4, 7-diones which were reacted with pyrrolidine to give the anilide–pyrrolidides of maleic acid and phthalic acid.

Publication Date
Thu Sep 16 2010
Journal Name
Al-mustansiriyah
Synthesis, Spectroscopic and Biological Studies of Some Metal Complexes with 1, 2 bis-(ortho amino phenyl thiol)-ethane.
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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Knowledge, attitude and practice regarding osteoarthritis management among physicians of primary health care centers; Al-rusafa/ Baghdad/2017
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Background:-Osteoarthritis (OA) is the most common form of arthritis and the leading source of physical disability in elderly people. The Prevalence of OA is increasing and will continue to do so as the population gets older. The OA is predominantly managed in primary care centers by primary health care physicians and much can be done to alleviate symptoms from osteoarthritis by combinations of therapeutic options including pharmacological and non-pharmacological treatments.

Objectives of study :- To assess the knowledge, attitude and practice of Iraqi PHCC physicians in Baghdad, AL-Rusafa, regarding the management of osteoarthritis patient, and it's association with sociodemogra

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Anaerobic Digestion and Codigestion of Chlorella Vulgaris Microalgae Biomass with Wastewater Sludge and Dairy Manure for Biogas Production
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Abstract

 

Anaerobic digestion process of organic materials is biochemical decomposition process done by two types of digestion bacteria in the absence of oxygen resulting in the biogas production, which is produced as a waste product of digestion. The first type of bacteria is known as acidogenic which converts organic waste to fatty acids. The second type of bacteria is called methane creators or methanogenic which transforms the fatty acids to biogas (CH4 and CO2). The considerable amounts of biodegradable constitutes such as carbohydrates, lipids and proteins present in the microalgae biomass make it a suitable substrate for the anaerobic digestion or even c

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Publication Date
Fri Apr 01 2016
Journal Name
International Journal Of Chemical Engineering And Applications
Synthesis, Characterization, and Anti-microbial Study of Polycyclicacetal Metal Complexes Derived from PEG and (Erythro-Ascorbic Acid) Derivative
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Polymer metal complexes of poly ethylene glycol acetal and Ag (I), Cu (II), Ni (II), Mn (II), Co (III) and Hg (II) were prepared from the reaction of PEG with aldehyde derived from Erythro-ascorbic acid (pentulosono-ɣ-lactone-2, 3- enedianisoate). All these compounds were characterized by Thin Layer Chromatography (TLC) and FTIR spectra and aldehyde was also characterized by (U.V-Vis), 1HNMR,13CNMR, and mass spectra. It has been established that, the polymer and its metal complexes showed good activities against four pathogenic bacteria (Escherichia coli ,Klebsiellapneumonae, Staphylococcusaureus, Staphylococcus Albus) and two fungal (Aspergillus Niger,Yeast). The polymer metal complexes showed higher activity than the free polymer. The

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Microscopic effective charges and quadrupole moments of sd-shell and sd-pf cross-shell nuclei with Z≥13
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Publication Date
Mon Jul 20 2026
Journal Name
Biomedical Materials & Devices
Structural, Optical and Antibacterial Properties of Au-doped TiO2-ZnO:MgO Nanocomposite Thin Films Prepared via Chemical Spray Pyrolysis
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Au nanoparticle-functionalized (TiO2)1−x(ZnO:MgO)x nanocomposite thin films (0≤x≤0.3) were effectively produced by chemical spray pyrolysis and annealed at 600 °C. The effects of ZnO incorporation and Au nanoparticle modification on the films' structural, optical, and antibacterial properties were studied using X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), UV–Vis spectroscopy, and field-emission scanning electron microscopy (FESEM). XRD analysis confirms the formation of polycrystalline anatase TiO2 and shows a composition-dependent structural development with increasing ZnO concentration. The optical experiments revealed increased transmittance and a progressive widening of the optical band gap from 3

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Publication Date
Fri Nov 03 2023
Journal Name
Karbala International Journal Of Modern Science
Synthesis and characterization of zirconium oxide nanoparticles using Z. officinale and S. aromaticum plant extracts for antibacterial application
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Publication Date
Thu Dec 01 2022
Journal Name
Chemical Data Collections
Removal of an anionic Eosin dye from aqueous solution using modified activated carbon prepared from date palm fronds
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