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Suggestive Framework for Applying Performance and Programs Budget in Iraqi Government Units Environment
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Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that the achievement of the objectives set by the government and the programs promised to perform and have allocated funds for them in the public budget.

Depending on previously mentioned, a suggestive framework for reform is stated by determining prospective development course the adoption of performance and programs budget in away fits the non profit government units environment in Iraq, and the development involves three main aspects that are legislative, procedural, and accounting aspects, the whole aspects are developed toward depending on performance and programs budget in preparing, implementing and controlling the public budget, for the benefits achieved that reflect positively on public budget through rationalizing expenditure and achieving accountability of the government about programs and the objectives that the government promised to perform and has allocated funds for them in the public budget.                

The research has reached into the most important conclusions that are:

1-Using the item- line budget in preparing, implementing and controlling the public budget will reduce its effectiveness and efficiency in using the public funds, and reduce the opportunities of improving its performance because it encourages expenditures increase instead of decreasing them.

2-The performance and programs budget falls in the reform attempts that aim for changing traditional view of using public funds, that is to be related with the efficiency of presenting services instead of the ways used to present services.

The research finally has come into the most important recommendations that are the necessity of adopting the performance and programs budget preparing the public budget for its advantages like providing explanatory and clear view about the related expenditures programs and activities for the units management. Also depending on performance and programs budget in preparing the public budget for all government units, and to be applied gradually.

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Publication Date
Mon Jan 01 2024
Journal Name
Iranian Journal Of Veterinary Medicine
Comparative Study of Bacterial Contamination in Local Iraqi Sheep and Goats Semen
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Background: Semen contamination is a detrimental factor in decreasing fertility. Seasonal changes may affect the contamination, too. Objectives: This study was designed to detect semen contamination in ovine and caprine during different seasons. Methods: Six fully mature male sheep and goats were subjected to electro-ejaculator collection twice monthly from February 1, 2022, to January 31, 2023 (Spring, February 1, 2022-April 30, 2022; Summer, May 1, 2022, July 31, 2022; Autumn August 1, 2022, October 31, 2022; Winter November 1, 2022, January 31, 2023), for studying the seasonal effect. A total of 288 semen samples were collected from both species (36 samples from each per season). All samples were subjected to bacterial isolatio

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Calcium, Magnesium and Phosphorous Levels in Serum of Iraqi Women with Fibromyalgia
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         Fibromyalgia (FM) is a common, debilitating, and chronic pain syndrome. The women are more likely to have more tender points on examination than are their male counterparts. Iraqi study showed that FM occur in 1.5% among adolescents of Iraqi population. In compare to normal healthy women, present study was revealed that Iraqi women with FM have significant elevation of calcium (p = 0.003) with significant reduction of magnesium (p = 0.001), whereas the inorganic phosphorous was not differs (p = 0.31). In conclusion, magnesium and calcium would play a crucial role in etiopathogenesis of fibromyalgia.

Key words: calcium, magnesium, phosphorous, Fibromyalgia.

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of mergers and acquisitions in the stock returns and financial performance - An Empirical Study of major international companies to the pharmaceutical industry-
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Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from  asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
The aesthetics of the symbol in the Iraqi theater scene
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Theatrical performances began with the Greeks when the theatrical scenes and skeletal figures were encoded, where the large wall of the Alskina, which contains three doors, the middle of them with a high height, and the two sides took the natural size, where the middle door indicated a symbolism of the god or demigods, as we find the condensation of the symbol in the architecture of the theater, and the symbol was taken In the theatrical scene, the development semantically and aesthetically, and interpreting and interpreting the current day, where the laser light formed the symbolism of the contemporary virtual scene, and in order to identify the aesthetics of the symbol in the theatrical scene, the current research was evaluated into fo

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Employment of Electronic Communication Technology in Public Relations: Employment of Electronic Communication Technology in Public Relations
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This research aims at studying the websites of Iraqi ministries to determine the extent of the use of electronic communication in the practice of public relations' activities through these sites, which represent a formal means of communication between the ministry and its people.
The research consists of three chapters: chapter one studies the methodological framework of the research; chapter two includes three units: unit one studies technologies of electronic communication including its concept, features and types; unit two studies electronic publications i.e. its concept and features; and unit three deals with designing the electronic websites .it ends with chapter three which is divided into two sections: section one studies the

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Publication Date
Thu Feb 01 2018
Journal Name
Human Immunology
Cytokine gene polymorphisms in Iraqi Arabs
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Publication Date
Sat Nov 01 2014
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Kerosene-induced panniculitis in Iraqi patients
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KE Sharquie, AA Noaimi, MS Younis, BS Al-Sultani, Journal of Cosmetics, Dermatological Sciences and Applications, 2014 - Cited by 5

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Canine malposition in Iraqi dental students
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Background: This study aims to assess the prevalence of malposed canines among students of College of Dentistry/ University of Baghdad and evaluate the relation between canine malposition and occlusal features.

Material and method: The prevalence of buccally malposed canines was estimated by intra-oral visual examination of 250 young adult subjects (106 males and 144 females), their ages were between 19-24 years.

Results: The prevalence of the mandibular malposed canine (12%) was higher than the maxillary buccally malposed canine (10%). Generally, malposed canines were found higher in f

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Publication Date
Tue Jan 01 2013
Journal Name
Asian Journal Of Management Research
The influence of human resources management practices, and government’s role in the organizational performance of small businesses in Malaysia
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This study tries to examine a model involving human resources management practices, employees’ outcomes, governmental support, and organizational performance of small businesses in Malaysia. It was hypothesized that HRM practices will be positively related to the organizational performance (financial and operational), and that employees’ outcomes would serve as a mediator in the relationship between HRM practices and performance. Also it was hypothesized that the governmental support will be positively related to organizational performance. The statistical results on data gathered from a sample of 265 small manufacturing businesses will demonstrate the nature of relationships among the study variables. Theoretical and practical

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Publication Date
Tue Aug 17 2021
Journal Name
مجلة علوم التربية الرياضية
Skill performance in terms of the most important anthropometric variables and motor abilities among junior football players in Iraq
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Football tennis is a team game derived from the integration of football skills, tennis and some of the laws of volleyball. This game originated in 1920, but it was officially approved in 2010 and an international federation was formed for it. Football tennis, like other sports, has its own basic laws and rules, but it is characterized by physical requirements, the way of playing and how to perform skills. Determining these abilities and working to improve and develop them is important and a scientific step to reach the best results, as the special abilities of the game contribute to mastering technical performance of skills and play without errors and thus competition in an ideal technical and legal situation. The research aims to:

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