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.
New polymers were prepared from a monomer (5-vinyl-1H-tetrazole), which was prepared from acrylonitrile with sodium azide in the presence of ZnCl2.Another monomer (Methyl acrylate) was also used. Co-monomers were polymerized usingBPO as initiator. The second step was the preparation of copoly acid hydrazide from the reaction of compound2 with hydrazine hydrate, followed by the reaction with carbon disulphide in the presence of KOH to obtain copoly (5-subs.-2-mercapto-1,3,4-thiadiazole). Next,compound4 was reacted with chloroacetyl chloride to yield compound4 5 which was reacted with (hydrazine hydrate , phenyl hydrazine and 2,4-di nitro phenyl hydrazine) as shown in scheme(1). Physical properties of all the prepared copolymers were chara
... Show MoreA new ligand (H4L) and its complexes with (CoII, NiII, CuII and PdII). This ligand was prepared in two steps, in the first step a solution of terephthaldehyde in methanol reacted under refluxe with 1,2-phenylenediamine to give precursore compound which reacted in the second step with 2,4- dihydroxybenzaldehyde to give the ligand. The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [FT-IR, UV-vis, 1HNMR, HPLC and atomic absorption], chloride contant in addition to conductivity measurement. The stability constant K and Gibbs free energy ∆G were calculated for [[Ni2(H2L)Cl2], [Cu2(H2L)Cl2] complexes using spectrophoto
... Show MoreHeuristic approaches are traditionally applied to find the optimal size and optimal location of Flexible AC Transmission Systems (FACTS) devices in power systems. Genetic Algorithm (GA) technique has been applied to solve power engineering optimization problems giving better results than classical methods. This paper shows the application of GA for optimal sizing and allocation of a Static Compensator (STATCOM) in a power system. STATCOM devices used to increase transmission systems capacity and enhance voltage stability by regulate the voltages at its terminal by controlling the amount of reactive power injected into or absorbed from the power system. IEEE 5-bus standard system is used as an example to illustrate the te
... Show MoreThe object of this research is to reveal the neotectonics of Al-Thirthar, Al-Habbaniya, and Al-Razzazah depressions by using remote sensing data. The age of the exposed rocks ranges from Early Miocene to Holocene. The depressions represent the west margin of the Mesopotamia Zone along its boundary with Al-Salman Zone. The lineament map contains three major groups of lineaments. Two of them are trending east-west and northeast-southwest parallel to the transversal fault systems of Iraq territory. The third group is trending northwest-southeast. The lineament groups reveal the tectonic and structural effects to the extension and the shape of the depressions. The intersection of the lineaments divided the area into small fragments which con
... Show MoreThis study was conducted in Baghdad, Iraq from December 2021 to May 2022. The goal was to determine the effect of Toxoplasma gondii on liver function by examining the relationship between Toxoplasma infection and hormones. One hundred and twenty male patients with Chronic liver disease (CLD) (age:14-75 years) and 120 control males (age: 24-70 years) participated in this study. Serum samples were taken from all individuals and were then analysed for anti-Toxoplasma antibodies. Hormonal tests were conducted for all participants which included (Cortisol, testosterone, prolactin, insulin, and thyroid-stimulating hormone TSH). Biochemical tests included (Prothrombin time PT, international normalized ratio INR and albumin); liver enzymes
... Show More15 sediment samples were collected; 8 samples from the eastern bank, and 7 samples from the western bank of Al-Wind River in Diyala governorate to assess the sediment pollution in some trace elements such as Fe, Ni, Cd, Zr, Zn and Cu in addition to some oxides such as Al2O3, CaO, Na2O and K2O to find the effect of anthropogenic pollution and the industrial production on the sediment closed especially Naftkhana by using some geochemical pollution indices such as: geoaccumulation factor (I-geo), enrichment factor (EF),contamination factor (CF), pollution loud index (PLI) and to evaluate the degree of weathering by Applying the Chemical Index of Alteration (CIA)in both banks of Al-Wind River. The
... Show MoreThe road network in the Baranan mountain, near Dararash village, connecting Sulaymaniyah city with Qaradagh town, plays a major role in socio- economic activities of Qaradagh town and its surrounding villages. Any type of slope failure in the area may cause breaking up in traffic, loss of lives, and injuries.
For assessing the stability of rock slopes in the area, seven stations (rock-cut slopes) were selected along the road and evaluated by kinematic analysis, using DIPS v6.008 software and slope mass rating system (SMRTool - v205 software).
The kinematic analysis revealed that planar and wedge sliding may occur in stations no.2, 5, 6, and 7, flexural toppling
... Show MoreEmploying phase-change materials (PCM) is considered a very efficient and cost-effective option for addressing the mismatch between the energy supply and the demand. The high storage density, little temperature degradation, and ease of material processing register the PCM as a key candidate for the thermal energy storage system. However, the sluggish response rates during their melting and solidification processes limit their applications and consequently require the inclusion of heat transfer enhancers. This research aims to investigate the potential enhancement of circular fins on intensifying the PCM thermal response in a vertical triple-tube casing. Fin arrays of non-uniform dimensions and distinct distribution patterns were des
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