Preferred Language
Articles
/
jeasiq-469
Suggestive Framework for Applying Performance and Programs Budget in Iraqi Government Units Environment
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
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
...Show More Authors

View Publication
Scopus (10)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Perceptions and attitudes of community pharmacists towards patient counseling and continuing pharmacy education programs in Iraq
...Show More Authors

The pharmacist's role in the community is currently directed towards providing drug information and patient care rather than drug compounding and dispensing. Patient counseling is an essential skill for pharmacists. So as to improve the pharmacist role in the community and enhance the patient's education and counseling skills, many continuing education programs are established. The aim of this study is to assess the perceptions and tendency of community pharmacists in Iraq regarding patients counseling and continuing pharmacists’ educational programs.

View Publication Preview PDF
Scopus (17)
Crossref (9)
Scopus Crossref
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
...Show More Authors

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

... Show More
View Publication Preview PDF
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)
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Lecture Notes In Networks And Systems
Diagnosis of Diabetes Using Artificial Intelligence Programs
...Show More Authors

Scientific development has occupied a prominent place in the field of diagnosis, far from traditional procedures. Scientific progress and the development of cities have imposed diseases that have spread due to this development, perhaps the most prominent of which is diabetes for accurate diagnosis without examining blood samples and using image analysis by comparing two images of the affected person for no less than a period. Less than ten years ago they used artificial intelligence programs to analyze and prove the validity of this study by collecting samples of infected people and healthy people using one of the Python program libraries, which is (Open-CV) specialized in measuring changes to the human face, through which we can infer the

... Show More
View Publication Preview PDF
Scopus Crossref
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 17 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
...Show More Authors

View Publication Preview PDF
Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Antimicrobial Evaluation for New Esters Derivatives Containing Two 1, 3, 4-Oxadiazole Units
...Show More Authors

     This work includes the synthesis of new ester compounds containing two 1,3,4-oxadiazole rings, 15a-c and 16a-c. This was done over seven steps, starting with p-acetamido-phenol 1 and 2-mercaptobenzoimidazole 2. The structure of the products was determined using FT-IR, 1H NMR, and mass spectroscopy. The evaluation of the antimicrobial activities of some prepared compounds was achieved against four types of bacteria (two types of gram-positive bacteria; Staphylococcus aureus and Bacillus subtilis, and two types of gram-negative bacteria, Pseudomonas aeruginosa and E. Coli), as well as against one types of fungus (C. albino). The results show moderate activit against the study bacteria, and the theoretical analysis of the toxi

... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Entrepreneurial Performance of an organization in Accordance with Green Human Resources Management C A field Research in Iraq Drilling Company
...Show More Authors

              The research aims to determine the role of green human resource management dimensions of (employment Green, training and development, green, performance evaluation Green, compensation and green bonuses) in the performance leadership of the organization dimensions of (advance planning, efficiency, effectiveness, index pioneering, renovation and modernization), Search of paramount importance because it addresses an important and modern issue in performance leadership, namely green management of human resources, aware of the importance of the subject and expected results of the company under study, an analysis of the data obtained through field visits in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic government and its effect in reducing Management Corruption: دراسة استطلاعية في دائرة المرور العامة (الإجازات)
...Show More Authors

In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

... Show More
View Publication Preview PDF