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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
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Location and level of ambition At the University of Sulaimaniyah
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The study of the concept of the location of control and the level of ambition of important topics and represent a large area in the educational and psychological sciences, which gives importance to this study at the present time, is the complex and difficult conditions experienced by the Kurdish man, all age groups or social segments, and because of the changes It increases the rate of stress and hardship, which in turn raises the rate of psychological and physical disorder to prevent a healthy individual's compatibility, which has a fundamental impact on their personality, leading to a defect in some important organs of the personality.
   The research aimed to identify the location of control among students of the Uni

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Biodegradation of Anthracene Compound by Two Species of Filamentous Fungi
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Isolation and identification fungi of Emericella nidulans and Aspergillus flavus from a pinkish and yellowish artificial clay, by using potato dextrose agar (PDA). Results revealed that E. nidulans was the best for degrading anthracene (92.3%) with maximum biomass production (3.7gm/l), compared to A. flavus with the rate of degradation (89%) and biomass production of (1.2gm/l), when methylene blue was used as redox indicator after incubating in a shaker incubator 120rpm at 30Co for 8days. Results indicated that E. nidulans has a high ability of anthracene degradation with the rate of (84%), while A. flavus showed the lower level with (77%) by using HPLC.

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Publication Date
Thu Jul 01 2004
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MICROFACIE STUDY OF SUBSURFACE SECTION OF BEKHME FORMATION (NORTH IRAQ)
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Bekhme formation, Dernir Dagh well -1 has been divided into two facies units using core
sample slides and depending on sedimentary structures and diagenetic processes .The facies
reflect the environment of the foreslope.This work proves the absence of Bekhme formation
in Dernir Dagh
Well- 1 as a tongue as reported by the Oil Exploration Company. Some species and genera of
bentonic foraminifera were identified. The age of Bekhme formation was estimated
depending on the recognized index fossils to be lower Maastrichtian.

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Publication Date
Sun Jan 01 2012
Journal Name
The Egyptian Journal Of Experimental Biology
Study of some immunological and pathological aspects of Campylobacter lipopolysaccharides
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Lipopolysaccharide (LPS) of Campylobacter coli was extracted using digestive enzyme and hot phenol water method. Anti-LPS was prepared by injecting rabbits with different concentration of LPS. The result showed that the titer of anti-LPS antibodies using precipitation test is 40, the result also showed Histopathological effect of partial pure LPS. It was found that the LPS caused slightly effect represent as intestinal villi atrophy and aggregation of hyperplasia of lymphocyte cells payers patch, while effect on liver was sinusoids dilation with few inflammation cell infiltration, congestion and dispersed necrotized hepatocyte. Also we found effects on spleen cell as widening of white and red pulp, diffused hyperplasia of lymphoid cells and

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
INFLUENCE OF AMBIENT TEMPERATURE ON STIFFNESS OF ASPHALT PAVING MATERIALS
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Asphalt pavement properties in Iraq are highly affected by elevated summer air temperatures. One of these properties is stiffness (resilient modulus). To explain the effect of air temperatures on stiffness of asphalt concrete, it is necessary to determine the distribution of temperatures through the pavement asphalt concrete layers. In this study, the distribution of pavement temperatures at three depths (2cm,7cm, 10cm) below the pavement surface is determined by using the temperature data logger instrument. A relationship for determining pavement temperature as related to depth and air temperature has been suggested. To achieve the objective of this thesis, the prepared specimens have been tested for indirect tension in accordance with

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Preparation and Study of morphological properties of ZnO nano Powder
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In this work, ZnO nanostructures for powder ZnO were synthesized by Hydrothermal Method. Size and shape of ZnO nanostructureas can be controlled by change ammonia concentration. In the preparation of ZnO nanostructure, zinc nitrate hexahydrate [Zn(NO3)2·6H2O] was used as a precursor. The structure and morphology of ZnO nanostructure have been characterized by scanning electron microscopy (SEM), atomic force microscopy (AFM), X-ray diffraction (XRD). The synthesized ZnO nanostructures have a hexagonal wurtzite structure. Also using Zeta potential and Particle Size Analyzers and size distribution of the ZnO powder

 

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Namibian Studies : History Politics Culture
The Ability of Cities to Withstand the Disasters of Pandemic
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This study examines the opportunity presented by the COVID-19 pandemic for city planners and leaders to learn from the crisis and build resilient cities with long-term societal, economic, and environmental resilience against future disasters. The research focuses on the relationship between urban planning and policies and the extent of their resilience, particularly in response to pandemic-related disasters. The study evaluates the ability of the city of Baghdad to respond to the pandemic and identifies gaps in its resilience. The study uses the scorecard measurement instrument to examine the disaster resilience of cities, with a focus on governance and financial capability, disaster planning and preparedness, and disaster response

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Complications of Ponseti Technique in Treatment of Idiopathic Club Foot
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Background: Clubfoot, or talipes equinovarus, is a congenital deformity that consist of; supination and adduction of the forefoot and midfoot; equinus of hindfoot and varus. It was found that more than 100,000 babies are born each year with congenital clubfoot

Objectives: The purpose of this study was to investigate the complications of  ponseti method for treatment of children with idiopathic club foot.

Subjects and Methods: 50 children with 74 clubfeet were managed by Ponseti method from May 2019 to July 2020 in Al-Wasity teaching hospital with primary correction of the deformity followed sometimes by elongation of Achilles tendon then the pati

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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
Wed Feb 19 2020
Journal Name
International Journal Of Development In Social Sciences And Humanities
The Effect of Context on the Comprehension of English Idioms
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DBN Rashid, International Journal of Development in Social Sciences and Humanities, 2020

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