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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
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Yemeni political system: a study of the internal variables
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النظام السياسي اليمني : دراسة في المتغيرات الداخلية

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Aesthetics Contents of Data Visualization as an Input to its humanization
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The aesthetic contents of data visualization is one of the contemporary areas through which data scientists and designers have been able to link data to humans, and even after reaching successful attempts to model data visualization, it wasn't clear how that reveals how it contributed to choosing the aesthetic content as an input to humanize these models, so the goal of the current research is to use The analytical descriptive approach aims to identify the aesthetic contents in data visualization, which the researchers interpreted through pragmatic philosophy and Kantian philosophy, and analyze a sample of data visualization models to reveal the aesthetic entrances in them to explain how to humanize them. The two researchers reached seve

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
ال ظاهرة اللجوء في ضوء العقيدة الاسلامية
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البحث معني بظاهرة اللجوء من العالم الاسلامي الى العالم الغربي وما يحيط بهذه الظاهرة من تحديات سواء كانت سلبية او ايجابية والبحث يوضح احكام العقيدة الاسلامية للحكم على هذه الظاهرة التي اصبحت من النوازل في هذا العصر 

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Publication Date
Tue Jun 09 2026
Journal Name
Al–bahith Al–a'alami
THE EFFECT OF FASHIONISTA ON FEMALE BODY IMAGE
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The research aims to reveal the relationship between the use of social networking sites and the image that females make about their physical formation, the nature of the effects, their value judgments about the image of their bodies, their attitudes toward plastic surgery, the most important types of these processes for them, their motivations to conduct them, and the cultural pressures they are exposed to. The study, moreover, investigates in the effects of those plastic surgery on their behavior as active and interacting users with what is published on social media, according to the theory of social comparison. This paper is an attempt to understand the pattern of social networking

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Publication Date
Fri Mar 30 2018
Journal Name
حولیات کلیة الآداب جامعة عین شمس
الرأي العام في بغداد (العصر البويهي أنموذجاً)
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يتفق معظم العلماء على اهمية الرأي العام في کل الازمنه والامکنة کلها، لکل ناس حکام ومحکومون افراد وجماعات فهو يشکل قوة ضغط على تلک الانظمة والحکومات وان کانت تلک القضايا لها مساس بمصالح الناس ومدى تاثيرها على الانظمة في اتخاذ القرارات من خلال الاحکام التي تصدرها الناس. والبحث هنا يتناول الرأي العام بمفهوم الحرية الممنوحة لهم وان کانت مدة الدراسة لا تتناول المفهوم بذاته ولکن يعبر عنه بمفاهيم مثل ارادة ال

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Application of Groebner Bases to Study a Communication System
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This paper introduces a relationship between the independence of polynomials associated with the links of the network, and the Jacobian determinant of these polynomials. Also, it presents a way to simplify a given communication network through an algorithm that splits the network into subnets and reintegrates them into a network that is a general representation or model of the studied network. This model is also represented through a combination of polynomial equations and uses Groebner bases to reach a new simplified network equivalent to the given network, which may make studying the ability to solve the problem of network coding less expensive and much easier.

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
A Generalization of t-Practical Numbers
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This paper generalizes and improves the results of Margenstren, by proving that the number of -practical numbers  which is defined by   has a lower bound in terms of . This bound is more sharper than Mangenstern bound when  Further general results are given for the existence of -practical numbers, by proving that the interval contains a -practical for all

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Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
مؤلفات عن وباء الطاعون في الوباء الاسلامي
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Throughout the ages, a number of natural and human disasters have
occurred in the Islamic world,

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
Çağdaş Türk şiirinde imgenin rolü ve önemi Giriş
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Şiiri şiir yapan öğlerin başında imge (hayal, tasavvur, imaj) gelir. İmgesiz şiir düşünülmez. İmge nedir?
İmge duyuyla elde edilen güzelliklerin, deneyimin dil aracıyla ortaya konulmasıdır. Şiiri şiir yapan sadece içeriği değil. Sunuluşu, imgelerin etkili bir biçimde kullanılışı, şairinin bu konudaki yetenek ve ustalığı, insana hitap etmesi, değişimlere açık oluşu, evrenselliği, kalıcılığı, sıra dışı güçlü anlatığına başvuruşu, söz sanatlarından yararlanması, öz anlatım biçimi, kimi zaman alışılmamış bağdaştırmaları bünyesinde barındırması ve sık sık da yinelemeler yardımıyla zengin anlatım aktarımıdır.
Biz bu çalışmamızda şiirde yalnızca imge

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
La voix de la mère dans À la Recherche du Temps perdu
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Abstract

The twentieth century French novel had undergo a significant change that took the form of a radical move from the traditional son who follows his father to one who no way prevalent in the classical French novel. The new son in the 2Oth century novel finds himself emotionally attached which both became a new trend and approach in novel writing.

Marcel Proust's novel which can be considered a source of inspiration for most of 2Oth century novelists is a good example of the mother supremacy which is crystal clear from the first page through its parts and chapters till the last page. In fact, Proust had written a completely different novel from the Balzacian conventions. Unlike the latter's novels, Pro

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