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jeasiq-469
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
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
تقنيات الغوص العلمية في التراث العربي
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عرف الإنسان اللؤلؤ منذ عصورما قبل التاريخ ، حيث كان يجمعه من الأصداف التي كانت تلقي بها الأمواج على الساحل . و لم تُمارس مهنة الغوص إلا في مرحلة لاحقة لم يحدد تاريخها .

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
الشياطين الشريرة السبعة في بلاد الرافدين
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جاءت لفظة شيطان في اللغة العربية من الفعل شطن: ويعني الحبل، وقيل الحبل الطويل الشديد الفتل يُستقى به وتُشد به الخيل، والجمع أشطان، وقيل الشيطان فعلان من شاطَ يَشيط إذا هلك وإحترق، قال: الازهري الاول اكثر، قال: والدليل على انه من شَطَنَ قول امية بن ابي الصلت يذكر سليمان النبي (عليه السلام): ايما شاطِنٍ عصاه عَكاه(1)، في حين تطلق لفظة شيطان على الكائن الخارق للطبيعة او الروح، واصلها الاغر

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The communicative implications of the uniforms
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The costume is a language that has carved itself into a path that is transformed over time in line with the development of human thought. The child theater is a form of communication between the individual and his society. The costume in the child's theater is seen as a sign of personality and identity. It is a model of communication that uses many of the world systems to which it belongs. Directed to the child by invoking the creative and creative energies of the designer in the formation of the children's theater. The second topic was the communicative function of secondary signs of uniforms and patterns of their transformations. The theoretical framework of the indicators included the on the research community. And his tools in the an

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Publication Date
Thu Jul 21 2022
Journal Name
Al-academy
خصائص الشكل في منحوتات مرتضى حداد
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يهتم البحث بدراسة الشكل في منحوتات الفنان مرتضى حداد ، والبحث عن خصائصه الفنية، وعلى وفق ذلك تمت صياغة عنوان البحث بالصيغة آلاتية: خصائص الشكل في منحوتات الفنان مرتضى حداد. شيد البحث على أربعِ مباحث؛ وتتقدمها مقدمة ثُبتت فيها مشكلة البحث التي قام على أساسها هذا البحث ، وكذلك أهمية البحث وبيان مدى الحاجة إليه ، وكذلك تحديد هدف البحث وهو الكشف عن خصائص الشكل في منحوتات الفنان مرتضى حداد ، فضلاً عن ح
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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
ادبيات تطبيقى در ادب فارسى معاصر
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The comparative literature is a branch of literary criticism which Point to the literary association and relation connecting a mong different world nations and the effect of a nations literature and Culture on another nations literature and culture .So the comparative literature is an image and affront of influence on another nation and countrys literature and culure, for example, the effect of Arabic literature on the Persian , French , English Turkish, Indian and Chinese literature and vice aversa . The current research includes three sections .The first section refers to the meaning and definition of the term “comparative literature '', its origin and beginning s. While the second section focuses on the beginning of the comparative

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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
لبَرمجة العَصبيَّة اللُّغَويّة في القرآن الكريم
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لعلنان نق اأ اّاد أَ ثرالشم تَ ام يلثهاتس يل هامني ا يل ب نال س ييننانن ب د اّاد ين ا يلنال ني نا ي
تنن عل ينني مَ ينط يئني، يلقد قنقج ع طمنق ي ق ن ب ييننن ثع يلأحليث على اّأ يلحنلاي يل و هاع مأني يلقاد
نضعُ ن ش ن نّهن عنلثن نُرأ مُ يلأحلي ش ث دّ ذ ن طمنقيٍ نل ني.
حلُ يلعل م ييننننني يلقد قهقبم ل ي مناي يل ب نال س يلش هامت ققالنم يلش نانئد يلأل ي يلقاد ى قُعناى ق ننام
يل ش نال س يل و نال د لاى يين ان د شّ حناب، اد نىمق

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Strategic Cohesion on Administrative Excellence
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This research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments,  and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev

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Publication Date
Sat Jun 18 2022
Journal Name
Al-academy
انعكاسات المرايا وتأثيرها في التصميم الداخلي
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لم يعد اي فضاء سكني يخلو من المرايا التي قد يكون استخدامها وظيفي بحت ولكن وبتطور الحياة اصبحت للمرايا فوائد ومعالجات جماليه ووظيفيه معا ,من هنا جاءت اهمية البحث حيث جاء البحث بثلاثة فصول:الفصل الاول: تم من خلاله تحديد مشكلة البحث والتي تمثلت بالتساؤل(هل هناك تاثير مباشر لانعكاسات المرايا في التصميم الداخلي).كما تم تحديد اهمية البحث والتي تكمن في فتح ابواب معرفيه للدارسين في مجال التصميم الداخلي ل
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Publication Date
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
عبد الحميد العلوجي وإسهاماتهُ في التراث
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The codification of the social history of the city of Baghdad will be filled with an inherited folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal

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Publication Date
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
حرد حرد المتن في المخطوطات الإسلامية
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Convert is one of the Islamic manuscript that contains an important data as the finishing date of copy , the place of copy ,the name of the copy in addition to mention converting of many data about schools,and holy places. Many copiers tried to record historical data that can not be found in other places.

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