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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
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Rationalization of clothes consumption: The Rationalization of clothes consumption
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Abstract
The study aims to recognize the degree of consumptions awareness of the
Iraqi family; the conscious and studied planning of the family; budget and the
object study of the rationalization s consumption.
The research study 100 specimens of both students and employees who
are housewives at the department of home economics of the college of
Education for women.
Questioner the items are 22.
One of the most important results that the study finds is the availability of
consumption's awareness's level particularly of low income families and
college degrees hdders who are over 35.
The study recommends the necessity of a conscious and studied
planning of the family's budget; its purchase and consumption

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Publication Date
Wed Mar 11 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Applied multivariate analysis of variance in experiment of randomized design
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The general aim of an experimental design in this paper was to estimate the different treatments effects on the responses by statistical methods. The estimates must be averting biases and the random errors minimized as much as possible. We used multivariate analysis of variance (MANOVA) to analyze design of experiments for several responses. In this paper, we provided three fertilizers (mineral, humic, micro-elements) applied on Yellow Maize experiment. This experiment was conducted by completely randomized design (CRD). We tested four responses (Chlorophyll in paper, total ton / ha, paper area / cm2 and plant height / cm) together to find significant test between them. The partial correlations are between Chlorophyll in paper and total ton

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Publication Date
Mon Jan 11 2021
Journal Name
Der Pharmacia Lettre
Implementations of Transition Metal complexes of shiff Base Derived Ampyrone
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Implementations of Transition Metal complexes of shiff Base Derived Ampyrone

Publication Date
Wed Jul 30 2025
Journal Name
Methodsx
New Modifications of ADM with Applications in Kind of PDEs
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This paper presents seven modified Adomian Decomposition Method (ADM) techniques for efficiently solving initial value problems, especially those involving non-homogeneous and nonlinear differential equations. While the classical ADM is effective for linear homogeneous cases, it has difficulties solving more complex problems. The proposed modifications—from MADM1 to MLADM—include Maclaurin and Taylor expansions, Laplace transforms, and single-step iterations.• These modifications enhance convergence, reduce complexity, and improve accuracy.• Each method offers specific advantages, such as accelerating convergence (MADM2, RADM4), simplifying computation (TSADM5), and achieving higher accuracy (MLADM).• Numerical examples confirm th

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Publication Date
Fri Oct 14 2022
Journal Name
Diagnostics
Determination of the Accuracy of Salivary Biomarkers for Periodontal Diagnosis
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Background: We aimed to investigate the accuracy of salivary matrix metalloproteinases (MMP)-8 and -9, and tissue inhibitor of metalloproteinase (TIMP)-1 in diagnosing periodontitis and in distinguishing periodontitis stages (S)1 to S3. Methods: This study was a case–control study that included patients with periodontitis S1 to S3 and subjects with healthy periodontia (controls). Saliva was collected, and then, clinical parameters were recorded, including plaque index, bleeding on probing, probing pocket depth, and clinical attachment level. Diagnosis was confirmed by assessing the alveolar bone level using radiography. Salivary biomarkers were assayed using an enzyme-linked immunosorbent assay. Results: A total of 45 patients (15

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Publication Date
Wed May 01 2019
Journal Name
Materials Science And Engineering
Effect of nanoparticles on thermal conductivity of epoxy resin system
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Abstract<p>In this paper the effect of mixing TiO2 nanoparticles with epoxy resin is studied. The TiO2 nanoparticles would be synthesis and characterized by scanning electron microscopy (SEM), XRD FTIR, for two particle sizes of 50 and 25 nm. The thermal conductivity is measured with and without composite epoxy resin; the results showed that the thermal conductivity was increased as nanoparticle concentration increased too. The thermal conductivity was increased as particle size decreased.</p>
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Publication Date
Sat May 15 2010
Journal Name
International Journal Of Poultry Science
Effect of Dietary Linseed on Egg Quality of Laying Quail
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This experiment was performed to investigate the effect of dietary supplementation with linseed on egg quality of laying quail. A total of 320 9-week-old Japanese quail (Coturnix coturnix japonica) 9-wk old were allocated to 4 treatment groups with 4 replicates containing 20 quail each. Birds were fed a commercial diet containing 0% (C), 2% (T1), 4% (T2), or 6% (T3) linseed. Birds received water and diet ad libitum during the total period of the experiment. Egg quality characteristics were monitored over 3 consecutive 21-d periods. Egg quality criteria involved in this experiment were egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight, shell weight, shell thickness, Haugh unit, albumen percentage, yolk perce

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Publication Date
Fri Jul 01 2022
Journal Name
Humanitarian And Natural Sciences Journal
الـوزير محمد بن علي بن خلف ابو غالب الملقب بـ ( فـــخـر الــمـلك ) ( ت 407 هـ - 1016 م ) دراسة تأريخية
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ــد ً الوزيرالـــوزيــرمحمد بن علي بن خلف ابو غالب الملقب بـ (فـــخـر الــمـلك )(407هـ-1016م)من الشخصيات المهمة،ية البويهية ، المثيراء الامارواعظم وزرالجدل ، وهذا ما سنوضحهفي البحث .ي كون والده ِ كان صيرفيا ً فلادة ونشأة الوزير فخر الملك في بيئة عنيت بالجانب الأدارأسهمت وٌي ديوان مدينة واسط ، أثرِاتهفي صقل قدرالإالع ِ دارية ، فضلا ً عن صفاتهقلية ،ة البويهية علىاء الأماروالشخصية التي جعلته ُ يكون رمز وزرلكل ةارال

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
. Preparation and Characterization of Atorvastatin Calcium Trihydrate-cyclodextrin Inclusion Complex
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Atorvastatin calcium (ATR) is an antihyperlipidemic agent used for lowering blood cholesterol levels. However, it is very slightly soluble in water with poor oral bioavailability, which interferes with its therapeutic action. It is classified as a class II drug according to Biopharmaceutical Classification System (low solubility and high permeability).

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Publication Date
Thu Mar 01 2012
Journal Name
Advances In Materials Physics And Chemistry
Study the Effect of Irradiation Time and HF Concentration on Porosity of Porous Silicon and Study Some of the Electrical Properties of Its Based Device
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ABSTRACT Porous silicon has been produced in this work by photochemical etching process (PC). The irradiation has been achieved using ordinary light source (150250 W) power and (875 nm) wavelength. The influence of various irradiation times and HF concentration on porosity of PSi material was investigated by depending on gravimetric measurements. The I-V and C-V characteristics for CdS/PSi structure have been investigated in this work too.

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