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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
Sat Jul 15 2023
Journal Name
Arid International Journal Of Media Studies And Communication Sciences
صناعة المحتوى في المواقع الالكترونية وانعكاسه على مستوى ثقة الجمهور
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تشهد الساحة الاعلامية في وقتنا الحاضر تطورات سريعة وبشكل متزايد سواء في طريقة صناعة الرسالة الاعلامية او اسلوب تقديمها وعرضها ،وفي ظل تعدد وتنوع وسائل الاعلام الجديد والزخم الاعلامي الذي يتعرض له المستخدم فيجد نفسه وسط كم هائل من الاخبار متعددة المصادر والاشكال ، فكيف له ان يميز بين المعلومة الصادقة والزائفة ؟ ومادرجة ثقته بتلك المعلومات والمواقع الالكترونية ؟ ويهدف البحث الى الكشف عن مدى توفر عناصر صناعة

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Civil Administration on the Suburbs of Al–Kufa
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We have found through research , that administrative institutions on the outskirts of Kufa and their management is not as important as administrative institution in place that were associated with it and subject to its control ,as it often was express power , or poor ( if true ) expression , directors of the center for the suburbs , as it became clear to our diversity of those administrative institutions and prominent role in the interest of the affairs of the people and society in all aspects of life , and are the functions and different staff from the highest authority the suburbs represented by house of representatives ( the workers ) ,then workers abscess and Al-dhaqan and not to mention for other jobs came the actions of Bhaltsier a

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Publication Date
Sun Jan 01 2023
Journal Name
مجلة الدراسات المستدامة
عاهة العقل في المفهوم العلمي الحديث واثرها على المسؤولية الجزائية
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Publication Date
Wed Dec 15 2021
Journal Name
مجلة العلوم القانونية والسياسية
الحماية الجنائية لأمن الدولة الداخلي في ظل حروب الجيل الرابع
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تناول البحث موضوعاً شديد الأهمية وهو الأمن الاجتماعي منظور اليه في سياق الحماية الجنائية لأمن الدولة والتحديات التي يتعرض لها بعد حصول تغيير حاسم في أساليب الحرب. كما يقدم البحث تقسيماً مختلفاً لأجيال الحروب نقتصر على اربعة منها استناداً إلى التغيير في أهداف الحرب الاستراتيجية وليس إلى مجرد وسائل ارتكابها لان هذه الوسائل لا تصلح لوصف التغييرات الحقيقية في أنماط الحروب والاهداف التي تسعى إلى تحقيقها. ويؤكد

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
العمارة الصوفية في كتاب المنهل الصافي والمستوفي بعد الوافي التغربدري
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Sufi architecture (gorges, bands, and zawiyas) played an important
role in the development of Islamic civilization, especially since these
buildings are used as centers of religious education and Sufism, where
people are taught the basic principles of Islam, the biography of the
Prophet, and Sufism.

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The accountancy Using of Gaols programming model to determine the optimal production mix
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The research aims to determine the mix of production optimization in the case of several conflicting objectives to be achieved at the same time, therefore, discussions dealt with the concept of programming goals and entrances to be resolved and dealt with the general formula for the programming model the goals and finally determine the mix of production optimization using a programming model targets to the default case.

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
استخدام برمجة (DeNovo) لتطوير شبكة المياه في استراتيجيات القرار المتعدد
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The object of this study is to establish a global model to use of DeNovo programming the strategies of multi-Decision making process in the city of Baghdad.

Thus, we have chosen an important and an effective subject in the life of the citizen due to the importance of this subject in the Iraqi citizen of luck of water and for many reasons.

In this thesis, we have tackled the establishment of a global model to be able to reach solution or an alternative model a money the available alternative.

        The alternative proposed here utilizes the application of the (DeNovo) programming approach suggested by (1982) in solving t

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
مبنى القافية واثره الاسلوبي في ديوان (الجداول) لايليا ابو ماضي
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Publication Date
Sun May 10 2015
Journal Name
Al-academy
The formal variations of the Quran calligraphy at the beginning of Islam: كفاح جمعة حافظ
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The present research deals with studying the formal variations for the Quranic calligraphy at the beginning of Islam , as being regarded from the original Arabic calligraphies which were developed later till they became as they are now, where the calligraphers in pushing for simulating these original calligraphies and knowing the methods of their writing by the calligraphers at that time.That helped in enriching and developing the aesthetic and designing valuesFor these calligraphies, as being calligraphic achievements represent transmission resulted from the objective, aesthetic and indicative vision in producing the verses according to a certain form. This has a clear impact in tendency to the technical, aesthetic and expressing develo

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Publication Date
Sun Jun 02 2013
Journal Name
مجلة حولية المنتدى
الثورات العربية واثرها على معادلة التحولات الاقليمية في الشرق الاوسط
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يعد موضوع الثورات العربية من الموضوعات التي تحظى بأهمية كبيرة على المستويين الاقليمي والدولي، لذا فقد طورت مؤسسات الابحاث الدولية ومراكز صنع القرار السياسي والاستراتيجي الاطر والمفاهيم الجديدة في مجال السياسة الدولية، نظرا للتطورات التي شهدتها المنطقة العربية والتي استدعت التطرق الى مجموعة من المفاهيم النظرية ذات العلاقة الوثيقة بما هو حاصل في المنطقة العربية من تغييرات مما تطلب الامر البحث والتدقيق ومن

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