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jeasiq-882
Scope of using accounting of responsibility under contition of public badget
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Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of responsibility in the service units .thus this research relays on of fundamental hypothesis says:that the budget may be prepared based on the center of responsibility through dividing the works of governmental service units into responsibility centers (cost, revenue, investment) planning and allocating available resource based on connecting the component of expenditure with the base that appropriate to it according to the expected size of the activity in each responsibility center connects input with output and to indications for measuring the performance of responsibility centers to achieve the control of the efficiency and effectiveness of services  in addition to the control on current performance to connect the financial allocation with the  system of cost from one hand and to connect expenditure  with officials from other hand .

The research showed the need to addition financial statement to strengthen the output of governmental accounting system that is regard as a tool to carry out the budget more ever the  two researchers concluded the possibility of using the accounting of responsibility with traditional method of budget by adopting measurement of efficiency and effectiveness which mentioned in this research

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Ovonic Research
Effect of antimony on characteristics of HgBa2CaCu2-xSbxO8+δ superconducting
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In this work, HgBa2CaCu2-xSbxO8+δ compounds with (x = 0.2, 0.4, 0.6 and 0.8) have been prepared by the solid-state reaction method. Structural, morphological, and electrical properties were investigated using X-ray diffraction (XRD) and scanning electron microscope (SEM) techniques. Using the 4-probe technique to study the effect of antimony-substitution for Copper on the electrical properties of HgBa2CaCu2-xSbxO8+δ (Hg-1212) phase was investigated by measuring the resistivity as a function of temperature. Results indicate that the addition of antimony (Sb) increases the volume fraction of the phase and changes the superconducting transition temperature Tc of the superconductor to a normal state. The dielectric loss factor and ac

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Publication Date
Mon Feb 15 2021
Journal Name
Systematic Review In Pharmacy
Colorimetric Determination Of Sitagliptin As An Oxidation Derivative Of Ninhydrin
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A sensitive and accurate colorimetric method was developed for the determination of the Sitagliptin phosphate monohydrate, here and after will be named Sitagliptin, in its pure and pharmaceutical form. The suggested approach is based on boosting the sensitivity of the traditional spectrometric methods by derivatizing Sitagliptin into a colored product that absorbs the visible spectrum at 573 nm. The proposed method has effectively improved the sensitivity and the limit of detection for the analysis of Sitagliptin. A linear calibration curve was obtained over the concentration range of 0.1-10 μg/ml with a correlation coefficient of 0.9983. The calculated recovery was within the range of 98.98–100.11%. While the limit of detection LOD and

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Publication Date
Sat Apr 16 2016
Journal Name
World Journal Of Experimental Biosciences
Effect of pregabalin on ovary tissue of albino female rats
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The present study aimed to investigate effect of Pregabalin (PGB) on ovary tissue and number of follicles in female albino rats. Three groups of healthy adult female albino rats, fifteen rats in each group were used in current study. The rats of groups, G2 and G3 were administered orally with two doses 150 mg and 300mg/kg b.wt/day of pregabalin, respectively. The doses were given daily for 1 month, 2 months, and 3 months. Animals of group G1 (Control) were given saline alone. After the experimental periods, the rats were sacrificed and the isolated ovaries were histologically examined. The results of histological analysis of the ovaries in treated rats (G2, and G3) showed a significant (P≤0.05) decrease in the number of preantral, antral,

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Bioremoval of chromium from wastewater of tannery factory in Iraq
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Bioremoval of chromium from wastewater of tannery factory in Iraq was studied. The bacteria Proteus vulgaris 7E showed an enhanced capability in biosorping chromium when its concentration increased in the solution, reaching a maximum of 476,7 mg/ ml out of 492 mg/ ml under optimum conditions at pH 6 and 50°C at one hour contact time and biomass of 1 mg/ml. The present results showed that dead cells of P. vulgaris 7E biosorbed 87.41 mg/ml of chromium in comparison with91.18 mg/ml of chromium biosorbed by living cells, this indicates the insignificant effect of physiological state of cells. It was found that the above biosorption is physico-chemical process depends upon electrostatic attraction forces. The results has illustrated that the

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Jurisprudence of Imam women through Susan Book of blood money
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Jurisprudence of Imam women through Susan Book of blood money

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
synthesis and study of some mixed ligand complexes of caffeine
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I've been in this research preparation and diagnostic complexes mixed Kandat of Alcavaúan Alpiculan ion Althaaossianat with some metal ions has been reactive in ethanol solvent and distilled water by (1:1) and water complexes and lotions to the accounts of the metal in the complex

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Abuse of Anabolic Androgenic Steroids on Iraqi Athletes
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Anabolic androgenic steroids (AAS) are man-made derivatives of the male sex hormone testosterone, originally designed for therapeutic uses to provide higher anabolic potency with lower androgenic effects. Increasing numbers of young athletes are using these agents illicitly to enhance physical fitness, appearance, and performance despite their numerous side effects and worldwide banning.  Today, their use remains one of the main health problems in sports because of their availability and low price.  The present study focuses on investigating the adverse effects of anabolic androgenic steroid abuse on sex hormones, liver and renal function tests, fasting glucose levels and lipid metabolism in Iraqi male recreational bodybuilders

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Publication Date
Thu Dec 31 2020
Journal Name
Neuroquantology
Assessment of Some Enhancement Methods of Renal X-ray Image
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The study focuses on assessment of the quality of some image enhancement methods which were implemented on renal X-ray images. The enhancement methods included Imadjust, Histogram Equalization (HE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The images qualities were calculated to compare input images with output images from these three enhancement techniques. An eight renal x-ray images are collected to perform these methods. Generally, the x-ray images are lack of contrast and low in radiation dosage. This lack of image quality can be amended by enhancement process. Three quality image factors were done to assess the resulted images involved (Naturalness Image Quality Evaluator (NIQE), Perception based Image Qual

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
The Effect of Shear on the Properties of Rigid PVC
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The rheological and fusion behavior of polyvinyl chloride (PVC) compounds plays a dominant role in
the processing operations and in the development of physical properties in the processed material. A
comprehensive study was made in this work to evaluate the effect of shear and thermal history on stability, mechanical and rheological properties of rigid PVC compounds. Different samples of Rigid Poly vinyl chloride including dry blend powder, granules, and bottles molded from both were examined. A study was also made on recycled RPVC where 25% of reclaimed material was continuously blended with fresh dry blend and processed for 15 cycles. Results showed that compaction of the PVC material took place in the brabender plastograph at co

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Potentiality Analysis of Physical Development of International Airports Surrounding Zones
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The areas surrounding Iraqi international airports generally suffer from a lack of interest in their planning in a manner compatible with the airport with the absence of integrated planning between the airport and the city. From here, the search problem appears. It is represented by a lack of interest in the integration of urban planning and airport planning and the lack of a clear policy to deal with the areas surrounding international airports. A desire to achieve the research aims to introduce compatible uses in the vicinity of airports and review the planning and global directions for dealing with the areas surrounding the airports within urban areas. In contrast, the second aspect of the research aims to assess the

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