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jeasiq-668
Budget Programs and Performance away to enhance the control in government economic units
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     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl control over the government transactions though its dependence on the formation of the programs you want governmant units the promote implementation and asset of performance standards that can be adopted on the subject of evaluating the performance of personnel and units in general package.                                                               

 This study has reached a set of conclusions we will mention the most important:

That the style of the budget programs and performance is based reclassification of public expenditure so that matdzh units of government show business and matqon activities and though the indentification of costs and there by to reduce cost , as well as help to complete the process of effective control and pay attention to what has been accomplished .                                               

   The study has find the following  :     

 1-  Application programs need to adopt the budget programe and performance by the ministry of public and accounting service in the preparation of the state budget because they are based on scientific foundation and the process of the preparation of estimates which achieve the objectives of future programs and impose controls on government spending.                                          

2- To achieve the first and the most important functions of the budget position which is planning and control must be converted from traditional programs to balance the budget and programe and performance where traditional budget.                                     

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
The Role of the Passive Conditioning in Achieving Thermal Comfort in Temporary Hotel Units: سماح محمد طالب الدويك-سامي أبوطالب-محمد صابر
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This research is based on monitoring the local and environmental technologies in the design of the temporary hotel units (nomadic tents) in the desert in the south of Jordan in order to air condition them in summer and winter, maintaining the Jordanian identity, that they are presented with the form and technologies of the age in order to get to the universality.
The research adopted the descriptive analytical method and the researcher conducted the analysis of SWOT specified for the analysis of the positive and negative aspects in the design of the temporary hotel units and comparing them with the case studies available in the chosen research area "the Jordanian golden triangle", through the elements of the case under study. The res

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Publication Date
Sat Jul 20 2019
Journal Name
Al-nahrain Journal For Engineering Sciences
Inducing Frictional Force to Enhance the Transient Response in Beams
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This paper studies the effect of contact areas on the transient response of mechanical structures. Precisely, it investigates replacing the ordinary beam of a structure by two beams of half the thickness, which are joined by bolts. The response of these beams is controlled by adjusting the tightening of the connecting bolts and hence changing the magnitude of the induced frictional force between the two beams which affect the beams damping capacity. A cantilever of two beams joined together by bolts has been investigated numerically and experimentally. The numerical analysis was performed using ANSYS-Workbench version 17.2. A good agreement between the numerical and experimental results has been obtained. In general, results s

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role Federal Board Of Supreme Audit Of Auditing The Economic And Technical Feasibility Studies
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The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)
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Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

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Publication Date
Thu Oct 18 2018
Journal Name
Al–bahith Al–a'alami
Watching Cultural Programs in Satellites Channels tv and Its relation to the actual reading of the book
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The research is based on an important subject according to the researchers' estimations. It is the disclosure of the nature of the relationship between Watching to cultural programs in satellite channels and the book's vision of the intellectual, and the pursuit of purchasing and acquiring it It is a scientific addition to the scientific research media because it deals in the field of new about the nature of the relationship between satellite programs and writers, and it provides a scientific development on the importance of satellite channels in the promotion of the book and sales of intellectual elite. The study examined the audience of the recipients of literature for cultural programs, the nature of the public, characteristic

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of SMEs in Economic Development in Jordan: The Case of Al Hassan Industrial Estate
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This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr

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Publication Date
Sat Jun 25 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
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The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

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Publication Date
Tue Apr 30 2019
Journal Name
Journal Of Planner And Development
the effect of organizing the university environment on increasing its efficiency and directing economic resiurces
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Technical education in Iraq Composed of, a complex system of technical competence and scientific, technical and administrative, which extends to cover large areas of the country and constitute a vicious circle between economic development, social and cultural rights through middle-management on the one hand, and between academic knowledge and political decision-making, which aims to bring such development On the other hand, in the light of that education is the actual technical extension applied to create the idea of complementarily between them. In Iraq, have been distributed institutes and technical colleges to achieve those goals, in addition to realizing the idea of integration between them and community, and integration of t

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Publication Date
Sat Mar 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying the Performance of Refrigeration Units Powered by Solar Panel
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An experimental study was conducted to determine the performance of a solar electric refrigeration system. The system contained flat photovoltaic solar panel which absorbs the solar energy and convert it to electrical energy, used to run the refrigeration cycle. Two refrigeration cycles with electrical solar panel were used over a period of 12 months, the first one with classical parts known in refrigeration cycle, while the second one introduced heat exchanger which improves the coefficient of performance by saving the consumed energy. The coefficient of performance of these refrigeration cycles with compressor efficiency 85% are 2.102 and 2.57 respectively. The overall efficiency of the two systems are 18.9% and 23.13%.

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Internal Control Activities and their Role in Administrative Decisions
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The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorat

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