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 objective of this work is to study the concept of a fuzzy -cone metric space And some related definitions in space. Also, we discuss some new results of fixed point theorems. Finally, we apply the theory of fixed point achieved in the research on an integral type.
Objective: To determine the effectiveness of hypothermia on renal functions for patients undergoing
coronary artery bypass graft CABG surgery.
Methodology: A purposive (non-probability) sample of (50) patients undergoing Isolated coronary artery
bypass graft surgery consecutively admitted to the surgical ward, and they were followed up in the
intraoperative, Intensive Care Unit (ICU) and in the postoperative (surgical ward). Post-operative renal function
test (glumeruler filteration rate (GFR) by using the Crockroft-Gault formula and serum creatinine level) was
determined first week post operative and post operative renal function was classified on the base of peak of
the serum creatinine level and decline of glomeru
A novel series of chitosan derivatives were synthesized via reaction of chitosan with carbonyl compounds and grafted it’s by with different amine compounds substituted hydrogen. The produced polymers were characterized by different analyses FTIR, 1HCNMR, XRD, DSC and TGA. Solubility in water as well as many solvent was investigated, antibacterial activity of chitosan and its derivatives against two types of bacteria E. coli and S. aureus was also investigated. The results showed that derivatives sort of have antibacterial activities against Esherichia coli (Gram negative) better than chitosan whilst compound IX has better antibacterial against Staphylococcus aureus (Gram positive). SEM analysis showed that increase of surface roughness wi
... Show MoreA series of nine new Schiff bases based on N-(4-acetophenyl)succinimide were synthesized via multistep synthesis. In the first step N-(4-acetophenyl)succinamic acid was prepared via reaction of succinic anhydride with 4-aminoacetophenone. The prepared amic acid was dehydrated in the second step producing N-(4-acetophenyl)succinimide. The prepared succinimide represents a modified methyl ketone bearing succinimde cycle and ready for introducing in condensation reaction thus in the third step the prepared imide was introduced in acid-catalyzed condensation reaction with a variety of primary aromatic amines affording the new target Schiff bases. The results of antibacterial screening of the newly synthesized Schiff bases indicated that they
... Show MoreThe aim of this study was toward the possibility of producing antigen that has the ability to stimulate the immune response against the infection with the hydatid cyst. To do so antigens were extracted from sheep hydatid cyst fluid of Echinococcus granulosus .These were: 1- The hydatid cyst fluid called antigen B. 2- Excretion-secretion called ES antigen. 3-B/ES antigen is a mixture (1:1) of the above two antigens. Three concentrations (15, 30 and 60 µg/ml) from antigen B/ES were prepared to immunize the white mice (males) with 20 µg/gr body weight and one booster dose (10 µg/gr) to stimulate immunity. The efficiency of t
... Show MoreBackground: Simvastatin (SIM) is a lipid-lowering agent to prevent disorders caused by clogged blood vessels. Because of its low solubility, it has low bioavailability. The adsorption technique is effective in improving drug solubility and dissolution rate. Objective: To use magnesium aluminum silicate (MAS) as an adsorbent in combination with Soluplus® as a hydrophilic polymer to formulate SIM as immediate-release tablets (IRTs). Methods: We used the solvent evaporation method to make MAS-loaded SIM in the presence of Soluplus®, making sure that the ratio of SIM to MAS to SOLU was 1:6:3. We then used this mixture to make IRTs. Using the direct compression method, we made all of the SIM-IRT formulas. We used diluents like Avicel
... Show MorePolyacetal was synthesized from the reaction of Polyethylene glycol with4- dimethylaminobenzaldehyde.Polymer metal complex was synthesized by the reaction with Ag+; polymer blend with polyvinyl alcohol was synthesized solution casting technique. All synthesized compounds were characterized by FT-IR in addition to the antimicrobial activity. The FT-IR spectra indicate the formation of the polyacetal. The DSC resultsindicatethe thermal stability regarding the synthesized polymer blends. The synthesized polyacetal, its metal complex and PA blend against four types of bacteria (gram+ve) Staphylococcus aureas, Bacillus subtilis and (gram –ve)Klebsiella pneumoniae, Escherichia Coli w
... Show MoreThis paper presents a grey model GM(1,1) of the first rank and a variable one and is the basis of the grey system theory , This research dealt properties of grey model and a set of methods to estimate parameters of the grey model GM(1,1) is the least square Method (LS) , weighted least square method (WLS), total least square method (TLS) and gradient descent method (DS). These methods were compared based on two types of standards: Mean square error (MSE), mean absolute percentage error (MAPE), and after comparison using simulation the best method was applied to real data represented by the rate of consumption of the two types of oils a Heavy fuel (HFO) and diesel fuel (D.O) and has been applied several tests to
... Show MoreThe temperature influence on the fluorescence lifetime, quantum yields and non-radiative rate parameter or coumarin 460 dye dissolved in methanol was investigated in the temperature range (160-300 k). A single photon counting technique was used or measuring the fluorescence decay curves. A noticeable decrease of the fluorescence lifetime with increasing the temperature was observed. The non-radiative activation energy of 10.57 K.J. mole-1 was measured by the help of Arrhenius plot.