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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
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposed Audit Program for Automated Clearing House System (ACH)
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إن استخدام النظم الالكترونية في القطاع المصرفي وبالخصوص نظام مقاصة الصكوك الالكترونية (ACH) في عمليات التحويل الالكتروني للاموال بين المصارف تتضمن تحويلات مالية عالية القيمة  بين  المصارف المشاركة بهذا النظام, وان اي خلل قد يحدث بالنظام يؤدي الى حالات تلاعب في مقاصة الصكوك الالكترونية في المصارف المشاركة وبالتالي حدوث عملية اختلاس, ومن هذا المنطلق تبرز مشكلة البحث في اهمية توافر برنامج تدقيق مقترح ياخ

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
The semiology of culture and the sign variable in a theatre performance: Iraqi theatre as an example
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The culture of theatre performance has a vital role in the process of reading the linguistic and visual signs of the performance. And the process of transforming a theatre performance from its original context into a new hosting cultural context starts from the actual reading of the text. Directors derives their new signs out of his personal culture, depending on the society where they lives and the culture that forms the social conventions, traditions and beliefs. The text is usually written within its own historical and temporal culture. The process of its production usually takes it away from its original culture, when it interprets the codes of the original writer and their visual and linguistic signs and instils new alternative sign

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Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
Utilizing Artificial Intelligence Tools in Enhancing Training of Trainers (ToT) Programs: Modern Approaches and Practical Applications
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Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
Utilizing Artificial Intelligence Tools in Enhancing Training of Trainers (ToT) Programs: Modern Approaches and Practical Applications
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This study specifically contributes to the urgent need for novel methods in Training of Trainers (ToT) programs which can be more effective and efficient through incorporation of AI tools. By exploring scenarios in which AI could be used to dramatically advance trainer preparation, knowledge-sharing, and skill-building across sectors, the research aims to understand the possibility. This study uses a mixed-methods approach, it surveys 500 trainers and conducts in-depth interviews with a further 50 ToT program directors across diverse industries to evaluate the impact of AI-enhanced ToT programs. The results showcase that the use of AI has a substantial positive effect on trainer performance and program outcomes. AI-enhanced ToT programs, fo

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The Problem of Political Empowerment of Women with Disabilities in Light of Iraqi Legislation
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Democracy in any country is measured by the cultural, social and economic level reached by women in it in general and women with disabilities in particular, and the extent of their participation in political life and political decision-making. As a result of the patriarchal power that societies have known, including Iraq, history has witnessed multiple types and forms of discrimination against women, which differed from one country to another, this matter has pushed women and since the beginning of the last century the issue of women's rights has been raised at the global, regional and national levels, through holding international conferences and agreements In order to empower women in all social, economic and political fields.

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Security and confidentiality of information and its impact on the competitive performance of insurance companies: A prospective study for the Iraq insurance company and ALhamraa Insurance company (private)
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The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

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Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
Iraqi Bauxite and Porcalinite Rocks Based Refractory, Preparation and Studying Properties
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Abstract 

Locally natural occurring Iraqi rocks of Bauxite and Porcelanite (after pre calcinations at 1000oC for 1hr) were used, with the addition of different proportions of MgO and Al2O3, to prepare refractory materials. The effects of these additives on the physical and thermal properties of the prepared refractories were investigated.

Many batches of Bauxite/MgO, Bauxite/Al2O3, Bauxite/MgO/Al2O3, and   Porcelanite/ MgO/Al2O3 were prepared. The mixture is milled and classified into different size fractions; fine (less than 45μm) 40%, middle (45-75μm) 40%, and coarse (75-106μm) 20% .

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Current Medical Research And Opinion
Effect of Educational Programs on MothersKnowledge and Childrens Nutritional Status: Narrative Review
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Publication Date
Wed Mar 01 2023
Journal Name
Shift
Construction Safety Personnel Qualifications: The Impact of Education, Experience, and Certificate Programs
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Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
Addressing the Palestinian Cause by Talk shows of Russia Today and Alhurra June 2014- May 2015
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The purpose of this analytical study is to showcase how Russia Today and U.S Alhurra channels addressed the Palestinian Cause between the periods of mid-2014 and mid-2015. In addition, the study aims to highlight the “significance levels” of the Palestinian Cause in both channels.
The study is based on a rigorous survey methodology adopted by the researcher and based on the content analysis of Russia Today’s “Panorama” talk show and Alhurra’s “Free Hour show”.
First level examination included the content analysis of 398 talk show episodes broadcasted by both channels during the period through which the study was conducted.
Second level examination featured a detailed analysis of 38 episodes covering Palestinian A

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