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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
Thu Jun 05 2014
Journal Name
Arabian Journal Of Geosciences
Applying the cluster analysis technique in logfacies determination for Mishrif Formation, Amara oil field, South Eastern Iraq
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Applying Cognitive Methodology in Designing On-Line Auto-Tuning Robust PID Controller for the Real Heating System
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A novel design and implementation of a cognitive methodology for the on-line auto-tuning robust PID controller in a real heating system is presented in this paper. The aim of the proposed work is to construct a cognitive control methodology that gives optimal control signal to the heating system, which achieve the following objectives: fast and precise search efficiency in finding the on- line optimal PID controller parameters in order to find the optimal output temperature response for the heating system. The cognitive methodology (CM) consists of three engines: breeding engine based Routh-Hurwitz criterion stability, search engine based particle
swarm optimization (PSO) and aggregation knowledge engine based cultural algorithm (CA)

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Publication Date
Thu Oct 25 2018
Journal Name
Al–bahith Al–a'alami
War Reporters In Iraqi Satellite Channels And Its Role In Increasing Understanding Of The Audience Of The News .: Field Study For The Reporters And The Audiences In Baghdad For The Period From 1/07/2014 Till – 1/11/2014
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The importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Geological Journal
Depositional Architecture and Stratigraphic Framework of Albian Succession in Balad and Nasiyia Oil Fields
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The Albian Carbonate-clastic succession in the present study is represented by the Mauddud and Nahr Umr formations were deposited during the Albian stage within the Wasia Group More than 200 thin sections of cores and cuttings in addition to well logs data for Nahr Umr and Mauddud formations from 4 boreholes within two oil fields (Ba-4, Ba-8, Ns-2 and Ns-4) were used to interpret the different associations facies as well as the facies architectures to describe the sedimentary framework of the basin and development the petrophysical properties. Seven major microfacies were diagnosed in the carbonate succession of the Mauddud Formation, while the Nar Umr Formation includes five lithofacies; their grain types characteristic and deposit

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of direct foreign investment on development of Iraqi oil industry for the period (2003-3010)
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Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of strategic decisions for operations management in performance excellence organizational.
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This research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of  management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposal guide for abilities building in SAIs: Applied research in the Federal Board of Supreme Audit
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SAIs has a pivotal role in enhancing public sector performance through its quest to achieve the greatest possible efficiency and effectiveness in its, so  it has to adopt applied framework for abilities building, the research aims to shed light on the role of SAIs and the nature of their  work,  and  the definition for its abilities building, and to prepare a proposal for abilities building applied to work with the SAI in the Republic of Iraq (of the Federal Board of Supreme Audit ),the Researchers reached conclusions, namely: abilities building is the outcome of the interaction between the reality of all of the employees of the SAI and the institution itself and the environment and the specific requirements of the de

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
A proposed model for disclosing the role of the collective intelligence system in improving joint auditing
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This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

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Publication Date
Sun Aug 10 2025
Journal Name
Journal Of Physical Education
The impact of proposed approach for flexibility and agility in learning some basic skills on the table land movements in the artistic gymnastics
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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
العدالة التنظيمية في إطار إدراكات العاملين (دراسة ميدانية)
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يهدف هذا البحث الى تحديد اثر الاختلاف في ادراكات العاملين للعدالة التنظيمية في المنظمات قيد البحث. وقد تم اعتماد الادراك كمتغير تفسيري، اما العدالة التنظيمية فمثلت المتغير الاستجابي بانواعها الثلاث (العدالة التوزيعية، العدالة الاجرائية، والعدالة التفاعلية)، ولتحقيق اهداف البحث فقد تم اختيار دائرة صحة بغداد/ الكرخ مجتمع للدراسة. وجرى تصميم استبانة ووفق مقياس خماسيي الدراجات وجرى تحليل البيانات باستخ

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