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.
This study focuses on diagnosis of Candida species causing Vulvovaginal Candidiasis using phenotype and genotype analyzing methods, and frequencies of candida species also using Vulvovaginal Candidiasis patients. 130 samples (100 from patients and 30 from non infected women) were collected and cultured on biological media. Identifying the yeasts, initially some phenotypic experiments were carried out such as germ tube, from motion of pseudohyphae and clamydospores in CMA+TW80 medium, API20 candida and CHROMagar Candida. Genomic DNA of all species were extracted and analyzed with PCR and subsequent Polymerase Chain Reaction - Restriction Fragments Length Polymorphism (PCR-RFLP) methods. Frequency of C. albicans, C. krusei, C. tropicalis , C.
... Show MoreBackground: In recent years, the immediate loading of dental implants has become more accepted as a standard protocol for the treatment of the edentulous area. Success in implant dentistry depends on several parameters that may improve phenomenon of osseointegration and new bone formation in close contact with the implant. The aim of study was to evaluate the effect of strontium chloride coating of screw shape commercially pure titanium dental implant osseointegration at bone - implant interface by histomorphometric analysis and compare with hydroxyapatite coating at 2 time periods (2 weeks and 6 weeks). Materials and methods: Electrophoretic Deposition Technique (EPD) was used to obtain a uniform coating layer on commercially pure titanium
... Show MoreSeveral new derivatives of 1,3,4-oxadiazoles and 1,2,4-triazoles linked to 3,4,5,6-tetrachlorophthalimide moiety were synthesized through following multisteps. The first step involved preparation of 3,4,5,6-tetrachlorophthalimide via reaction of 3,4,5,6-tetrachlorophthalic anhydride with urea at high temperature. Treatment of the resulted imide with ethyl chloroacetate in the second step afforded tetrachlorophthalimidyl ester which inturn was introduced in reaction with hydrazine hydrate in the third step, producing the corresponding acetohydrazide. The synthesized acetohydrazide was introduced in different synthetic paths including treatment with phenyl isothiocyanate or reaction with carbon disulfide in alkaline solution then with hydr
... Show MorePathogenic bacteria from samples of Al-Rystimya municipal wastewater treatment plant(third expansion)were isolated and identified .Samples were collected from the final disposal point at Dyala River. The duration of this study about five months from august up to December 2001 .The study was Focused upon pathogenic bacteria which have bad influency on health especially acute diarrhea which transferred by water. The bacterial species is isolated were: Escherichia coli , Enterobacter aerogenes , Shigella sp , Salmonella sp , Klebsiella sp, Pseudomonus sp, Aeromonus sp, and Vibrio cholera, Clostridium perifringens. Also some of the chemical and biological characteristics of the wastewater like COD, BOD,TSS, and total values were 660 ,450 ,65
... Show MoreA series of new Bis-1,4-Butane -1,3,4 – Oxadizole derivatives [III a-j] were synthesized from adipic acid dihydrazide and different aromatic acids in the presence of phosphours oxychloide. There compounds were characterized by their IR, microanalysis, and mass spectral data. In vitro antimicrobial were synthesized. In vitro antimicrobial activity of these compounds against (Gram negative) and (Gram positive) were reported, some of these compounds prepared derivatives exhibited antimicrobial activity
New bidentate dithiocarbamate ligand (NaL) namely [Sodium-2-(((3-methyl -4- “(2,2,2-tri fluoro ethoxy) pyridin-2”-yl) methyl) sulfinyl)-1H-benzoimidazole -1-carbodithioate] was prepared. This free ligand was synthesized from the reaction of a (RS)-2-([3-methyl -4-(2,2,2-tri fluoroethoxy) pyridin-2-yl] methyl sulfinyl)-1H benzoimidazole, CS2 and NaOH in methanol as solvent. From reaction of dithiocarbamate salt (NaL) with metal ions (M); Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Pd(II)”, have obtained the DTC complexes at general molecular formula [M(L)2(H2O)2] and [Pd(L)2]. To characterize the ligand and its complexes, used different analyses methods such FTIR, UV-Vis, elemental microanalysis, atomic absoreption, magnetic susceptibil
... Show MoreThe current study included the separation of three alkaloid compounds from Anastatica Hierochuntica and studied the effect of the these compounds on cancerous cells , specifically liver cancer it was found that compound number one is the most influential or inhibiting at 50 percent followed by compound number three when using concentration of 400 μg/mL.
Background The application of nanotechnology to biomedical surfaces is explained by the ability of cells to interact with nanometric features. The aim of this study was to consider the role of nanoscale topographic modification of CPTi dental implant using chemical etching method for the purpose of improving osseointegration. Materials and methods: Commercial pure titanium rod was machined into 20 dental implants. Each implant was machined in diameter about 3mm, length of 8mm (5mm was threaded part and 3mm was flat part). Implants were prepared and divided into 2 groups according to the types of surface modification method used: 1st group (10 implant) remained without nano surface modification (control), 2nd group include (10 implant) etche
... Show MoreThe effect of laser radiation on human aorta, coronary, and pulmonary arteries, and pulmonary veins has been investigated. Xenon-Chloride (eximer), Nitrogen, and Nd-YAG pulsed lasers of wavelengths 308, 337, and 1060 nm respectively were used. Their effects on fresh postmortem tissues, normal and diseased, was studied. The diameter and depth of ablation of the exposed tissues, in air, were measured as a function of many factors related to the type of laser and nature of the tissue. The effect of properties of the applied lasers, such as average power density and deposited energy density, on the exposed tissue surface were studied. The increase of these two parameters cause an increase in the depth and diameter of ablation. However the di
... Show MoreIn this study Oscillatoria limnetica and Chroococus minor were isolated ?purified and identification from water canal around Baghdad University Campus. The water of this canals originally from Tigris River. BG-11 culture media was used for their cultivation in suitable laboratory conditions (25c°, 200µE/m2/sec) for 16:8 hrs. Light: dark. Each culture was harvested at the end of exponential phase .Organic solvents used for extraction were Ethanol? Hexane and Methanol 95% to extract the crude active Intracellular and Extracellular substances, and evaporated down to dryness .Antibacterial and antifungal activity of these different extracts were evaluated against 6 strains of gram positive bacteria and gram negative bacteria in additi
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