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 current study included measuring the percent of protein in the extract of nematode Ascaridia galli that infect chickens, it was 1.157% and equivalent to 11.570 mg /L., as well as the amino acid analysis in the nematode A.galli by using a high-performance liquid chromatography technique (HPLC), as was detect five types for amino acids in this extract Leucine, Threonin, Serine, Methionine and Valine as the amount of these amino acids in the extract was as follows 132.973, 26.994, 10.453, 2.243 and 1.888 mg /L., respectively, and other amino acids which Glutamic, Histidine and Tyrosin did not exist in the nematode A.galli.
This study examines the effect of colonialism on Caribbean society during the colonial period. Through normalization, the British colonial power diminished Caribbean identity and planted a new hybrid identity. Discipline institutions and surveillance techniques had a vital role in normalizing Caribbean society. Caribbean authors have adopted this notion of normalization to represent the reality of colonialism and its consequences. George Lamming, one of the Caribbean political activist and influential novelist in his novel In the Castle of My Skin (1953), reflects normalization as theorized by Michael Foucault. Lamming depicts the story of villagers and their life under colonial domination. Through discipline institution, like school, colo
... Show MoreThis study has contributed to identify convenience of the land Usifiya of Mahmudiya district baghdad province for the cultivation of sensitive and salt resisting crops and growing pasture .The nine pedons (tracks) of the study have spread over three transects to cover the whole area the north, middle and south .
Depending on Visual Space tupe (TM) for 2007 which is super classified, samples are distributed on all classes of land cover
It is detected the presence of nine series soils namely
MM5- MW96- DM 115 for 1st transect
MF12- DM46 - DM96 for 2nd transect
DM56- DF56 - MW5 for 3rd transect
Soils are classified to the level of sub great group according to (soil Survey Staff) to :
*Typic Torri Fluvents , Typic Haplos
Despite the simplicity that characterized the administration in the era of the Prophet
(peace be upon him), but it put the Muslim community nucleus Administrative Organization
who walked Garret Caliphs (RIP) and came after them, who added to this organization what
they found necessary and dictated by their conditions of life has begun regulation Managing
this appoint leaders and armies of workers on the state and various tribes to spread the Islamic
religion and to teach people the provisions of the Koran and Altfvh in religion and establish
prayer and collect Zakat money so you do not appoint leaders and workers and governors
followed random, but it is in an objective manner takes reasons to meet expectations.
That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th
... Show MoreBackground: Neonatal macrosomia is defined as a birth weight of more than 4000 g. Significant maternal and neonatal complications can result from the birth of macrosomic infants like hypoglycemia and birth injuries.Objectives: To determine the frequency of hypoglycemia in neonates with macrosomia in Amarah, IraqMethods: The study involved 146 macrosomic newborn neonates delivered in 2 maternity hospitals in Amarah, Iraq during a period from June 2011 to June 2014.Results: Hypoglycemia was observed in 16% of neonates affected by macrosomia. Maternal diabetes was the most common cause of fetal macrosomia (28%).Our results were compared with those from other parts of the world.Conclusion Macrosomia is associated with increase rate ofneonata
... Show MoreThe audio-visual arts are considered modern arts compared to theater, plastic arts, and music. It proved its distinguished presences among other arts. It was capable of forming a huge audience and took television from cinema, literature, theater, type of narration, and narrative instructor. Also, it took symbolism and metaphorical repetition from literature. As for the importance of the functions that repetition has the research concentrated on the importance of function of repetition in deeping the esthetic meaning in television drama. The research was limited by:1.Objective limit: functions of repetition in deeping the esthetic meaning in series of (Harem Al-Sultan).2.Place where it was showed: series of (Harem Al-Sultan) part four on
... Show MoreTax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which
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ABSTRACT:
The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed
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