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
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Financing and its impact on municipal performance in the municipalities of Missan governorate for the period (2011-2018)
...Show More Authors

The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determination of Reservoir Hydraulic Flow Units and Permeability Estimation Using Flow Zone Indicator Method
...Show More Authors

   Reservoir characterization plays a crucial role in comprehending the distribution of formation properties and fluids within heterogeneous reservoirs. This knowledge is instrumental in constructing an accurate three-dimensional model of the reservoir, facilitating predictions regarding porosity, permeability, and fluid flow distribution. Among the various methods employed for reservoir characterization, the hydraulic flow unit stands out as a widely adopted approach. By effectively subdividing the reservoir into distinct zones, each characterized by unique petrophysical and geological properties, hydraulic flow units enable comprehensive reservoir analysis. The concept of the flow unit is closely tied to the flow zone indicator, a cr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The effect of organizational learning dimensions on availability of learning organization dimensions in Iraqi planning ministry
...Show More Authors

The aim of this research to study.

The dimensions of organizational learning have been defined(learning dynamics, individuals empowerment, knowledge management and technology application) as well as the dimensions of learning organization have been defined (culture values, knowledge transfer, communication and employee characteristics), Asset completion questionnaire was used to collect data of this research from a purposely sample represent forty employees who works in Iraqi Planning Ministry at different positions. The research divided to four parts :

The first to the research methodology, the second to the theoretical review o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
...Show More Authors

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Anthropometric Treatments of the Study Seat Units Used in Elementary Stages: ضفاف غازي عباس -سهى علي حسين
...Show More Authors

  The study entitled (Anthropometric Treatments of the Study Seat Units Used in Elementary stages) highlighted the relations between the sizes of dimensions of the study seats and the different anthropometric sizes of the students. The study problem is manifested in the following question: what are the anthropometric treatments used in the design of the study seats in the elementary stages? The research aims at finding design treatments for the anthropometric variables of the study seats used in the elementary stages, because the study seats have to do with preserving students health and safety through providing an ideal seating mechanism compatible with the anthropometric variables which enhances comfort, safety and focus in the mo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Continuing Nursing Education Program on Nursing Staffs, Knowledge at Kidney Transplantation Units in Baghdad Teaching Hospitals
...Show More Authors

Objective: The study aims to determine the effectiveness of the continuing nursing education
program on nursing staffs knowledge in kidney transplantation unit and to find out the relationship
between nursing staffs knowledge and demographic characteristics (age, gender, education level, and
years of experiences in kidney transplantation unit).
Methodology: A quasiexperemental design (One-group Pretest - Posttest design) was carried out in
kidney transplantation units at Baghdad Teaching Hospitals, from December 2011 to July 2012. A nonprobability
(purposive sample) of (16) nurses were selected from kidney transplant units at Baghdad
teaching hospitals, the choice was based on the study criteria. The data were collec

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological social conflict and its relation with family parental style for adolescences from the intermediate stage student at governmental Hail school, in the light of economical levels and sex variables .KSA
...Show More Authors

The current research attempts to examine the relationship between social-psychological conflict and their relation to family upbringing approaches among the adolescents of intermediate stage according to sex and economical level. To do this, the researcher prepared a questionnaire to measure social-psychological conflict that consisted of (32) item divided on four dimensions, and also she prepared a questionnaire to measure family upbringing approaches which composed of (28) item divided on four dimensions. The sample was (260) male and female student from intermediate stage chosen randomly. The results revealed that there were significant differences between social-psychological conflict which went to male, there was a negative correlat

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Usage Features of the phraseological units in Russian political Discourse: Особенности использования фразеологизмов в российском политическом дискурсе
...Show More Authors

This article examines the usage features of the phraseological units in Russian political discourse and the peculiarities of the phraseological units’ usage by politicians in their speeches.  The main focus is on the expressive and pragmatic functions of using phraseological units in political texts due to their evaluative and expressive nature.  The present article also examines the structural and stylistic changes of the phraseological units in political discourse.  Moreover, the work provides examples from the speeches of the Minister of Foreign Affairs of the Russian Federation S.V.  Lavrov.  As a result, the author comes to the conclusion that phraseological units make it possible to establish a contact be

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation within strategic planning and its impact on banking service quality: (An applied research on a sample of Iraqi banks)
...Show More Authors

In the midst of rapid changes and difficultiesand the tough competition faced by the Iraqi banks, it has become necessary to focus on a significant aspect of administrative work; that is strategic planning and the key role of implementation within this process in improving the banking service quality. It has emerged as a critical and main competitive weapon for distinguishing the services provided by banks from each other in an effort to participate in increasing market share of the bank in question in question; in its growth, continuation and profit increase.

The research has addressed the relation between the independent variable (implementation within strategic planning), and the dependent variable (banking service quality and

... Show More
View Publication
Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of stress tests model and the possibility to apply in Iraqi banks exploratory study of the views of a sample of staff in the central Bank of Iraq .
...Show More Authors

Abstract

This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools  in Risk management don’t give clear image on Banks ability  in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .

To achieving the reseach obje

... Show More
View Publication Preview PDF
Crossref