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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
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Reliability of fine needle aspiration biopsy in diagnosis of breast lump
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Background: breast cancer is commonest cancer globally and the 1st cancer in Iraq among females, its management and prognosis depend on early diagnosis, the traditional method was excisional biopsy which is expensive and invasive leading to delayed diagnosis, FNAB is cheap nom invasive more acceptable to women, Aim of the study: to test the reliability of FNAB in preoperative diagnosis of breast lump.

Methodology: This is a retrospective study of 204 cases, 102 breast cancer cases and 102 benign breast lesions, taken between Jan. 2017 – Nov. 2017. The sample taken from the breast cancer early detection center in  Al-Alwiyaa maternity teaching hospital, during the year 2017

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Publication Date
Fri Aug 07 2020
Journal Name
Key Engineering Materials
The Effect of Particle Size Distribution on some Properties of Gypsum
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Gypsum is one of the important construction materials in Iraq in plastering surfaces and gypsum board , the ability of gypsum to give a comfortable an aesthetic ambiance as a construction material increase the need of gypsum , The particle size , total surface area and particle size distribution were factors affecting plaster properties used for construction properties . In this study gypsum paste was used with different mixing ratios of particle size and studied the physical properties of these types of pastes named (standard consistency ,setting time ,density) and compressive strength . The results showed that the water to gypsum ratio increased with increasing the fineness of the gypsum to (0.75%) and the setting time to the maxi

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Reflection of political variables in the design of the Journal cover
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the political changeable is important reflection in areas of life and the designers tried to high light it in the cover of Journal promised time Journal a fertile square to show reflection of political changeable, and triad  to  search  the  current  path. The  first  chapter organized according to axes, problem of  research formulated according to question:- what are reflections of political changeable in magazine cover?

    The importance of research depth of specialized approach on level of technical and stylistic as ago al ago as in: the baring of political changeable in design of journal's cover. The research moves in cognitive border from 2013 to 2017 and selection of t

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Publication Date
Wed Jan 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Determination of naturally occurring radionuclides in Disi aquifer water of Jordan
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The Disi water samples were collected from different Disi aquifer wells in Jordan using a clean polyethylene container of 10-liter size. A hyper-pure germanium (HPGe) detector with high- resolution gamma-ray spectroscopy and a low background counting system was used for the identification of unknown gamma-rays emitting from radionuclides in the environmental samples. The ranges of specific activity concentrations of 226Ra and 228Ra in the Disi aquifer water were found to be from 0.302 ± 0.085 to 0.723 ± 0.207 and from 0.047 ± 0.010 to 0.525 ± 0.138 Bq L−1, with average values of 0.516 ± 0.090 and 0.287 ± 0.091 Bq L−1, respectively. The average combined radium (226Ra + 228Ra) activity and radium activity ratio (228Ra/226Ra) in Disi

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Effect of Pressure on the Properties of HgBa2Ca2Cu3O8+δ HTSC System
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High temperature superconductors with a nominal composition HgBa2Ca2Cu3O8+δ
for different values of pressure (0.2,0.3, 0.5, 0.6, 0.9, 1.0 & 1.1)GPa were prepared by
a solid state reaction method. It has been found that the samples were semiconductor
P=0.2GPa.while the behavior of the other samples are superconductor in the rang
(80-300) K. Also the transition temperature Tc=143K is the maximum at P is equal to
0.5GPa. X-ray diffraction showed a tetragonal structure with the decreasing of the
lattice constant c with the increasing of the pressure. Also we found an increasing of
the density with the pressure.

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Effect of salinity on survival, development and growth of Artemia sp.
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This study aimed to determine the possibility of culturing genus Artemia in under laboratory conditions for locally culturing and producing. Different salinity concentrations were used, ranging from 5-40g/l . the results showed that the concentration 30g/l is the best for hatching. This concentration recorded hatching efficiency of 68800 nauplii/g cysts and hatching percentage of 45.86%, while the concentration 5g/l recorded less hatching efficiency and hatching percentage of 20266 nauplii/g and 13.5% respectively . Investigating the effect of salinity on individuals survival and growth using saline concentrations ranging from 30to 100g/l, revealed that the best percentage was 75.00% in the first week with 70g/l, whilst the best rates of

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
OIL OF IRAQ AND MULTI-NATIONALITIES COMPANIES "Geopolitical point of view"
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Multi-nationalities companies are the main companies in the progressed
countries that improve the current technology and, thus, become the main source of it.
These companies, in the first place, aim to increase the profits of its
investments to satisfy stock holders in the original countries to which these companies
belong.
It is a mean to interfere in the economic of countries especially the growing
ones and exploit their important natural resources. Since this research focus on the
dangers of these companies, mechanism of its work and its dangers on the most
important natural resources of our country which is oil; therefore, the research
confirm that this important natural treasure must be under an Iraqi cont

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Publication Date
Thu Mar 26 2009
Journal Name
Iraq Journal For Science
Calculation of time Entry and Exit of satellites from Earth Shadow
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The tracking of satellites motion and their path around the earth is important things in the mechanical of satellites motion. Significant parameters for the determination of time entrance and existence of the satellite could be obtained from the shadow of the earth. In the present work the tracking and time determination for entry and exit from earth shadow have been studied. In the present work we built a software for tracking the motion of satellites in orbit around the earth and determine the change of both distance and speed as a function of time. The perturbations effect on the satellite has been neglected from the earth atmosphere drag and the earth gravity and other effects. The equation for calculating the shadow is solved using num

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Improvement of electrical features of SnO2 based varistor doped with Al2O3
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One of the important objectives of the varistor is for a sustainable environment and reduce the pollution resulting from the frequent damage of the electrical devices and power station waste. In present work, the influence of Al2O3 additives on the non –linear electrical features of SnO2 varistors, has been investigated, where SnO2 ceramic powder doped with Al2O3 in three rates (0.005, 0.01, and 0.05), the XRD test improved that SnO2 is the primary phase, while CoCr2O4, and Al2O3 represent the secondary phases. The electrical tests of all prepared samples confirmed that the increasing of Al2O3 rates and sintering temperature improves and increase the electrical features, where the best results obtained at Al2O3 (0.05) and 1000℃, the non

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Improvement of the technique for the solution method of Gauss Seidel
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In this paper, a new approach was suggested to the method of Gauss Seidel through the controlling of equations installation before the beginning of the method in the traditional way. New structure of equations occur after the diagnosis of the variable that causes the fluctuation and the slow extract of the results, then eradicating this variable. This procedure leads to a higher accuracy and less number of steps than the old method. By using the this proposed method, there will be a possibility of solving many of divergent values equations which cannot be solved by the old style.

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