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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 Sep 30 2024
Journal Name
Malaysian Journal Of Science
DEVELOPMENT OF A SPECTROPHOTOMETRIC DETERMINATION OF PREDNISOLONE IN DIFFERENT DOSAGE FORMS
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A sensitive, accurate, and affordable colorimetric method was developed for assaying prednisolone (PRZ) in various medicinal forms. The procedure involves the oxidation of PRZ by ferric ions, followed by complexation of the resulting ferrous ions with ferricyanide to produce a greenish-blue product. Common complexation conditions were thoroughly investigated. The mole ratio of FeCl₃·6H₂O to K₃Fe(CN)₆ was 8:1. The proposed mechanism of complexation was suggested and considered. Various parameters were optimized, including the reduction of the colorimetric reaction temperature to 50°C and the duration of heating and analysis to 20-30 minutes. The calibration curve was linear over the range of 1-60 µg/mL. The limit of detection (LOD

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Effect of Preservatives Upon Sensory Properties of Laboratory Biscuit During Storage
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The study was conducted to detect the effect of addition of 0.03, 0.06 and0.10% potassium sorbate and 0.10, 0.15, 0.20 and 0.30% sodium propionate upon the sensory properties of laboratory made biscuit. The statistical analysis of the results revealed no significant differences (P<0.05) between the propionate treatment (A,B,C,D) and between the sorbate treatment (E,F,G) and the control (H) in most sensory properties of biscuit prior to storage. Upon six month storage of biscuit made with addition of different levels of sodium propionate 20-40C (room temperature) no significant differences (P<0.05) were shown on softness, flakiness and color in comparison with the control . No significant differences (P<0.05) were also

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Biography of the Last The formation of the ancient Pharaonic Warrior
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Cash studies on Biography few self, compared to what feet of analysis and criticism in the other arts as (novel, short story, poetry, theater, painting), however, is a biographical articles in the relatively few Arabic literature as presented in the other Arts, has taken this Art greater opportunity in our literature with his Taha Hussein (days), or (my life) to Ahmed Amin, or Fadwa Toukan (a nice trip, and difficult journey), or Jabra Ibrahim Jabra in the (first well) or (Princess Street), which forms taken from the self point of departure the desire to write a CV to try to familiarize readers with the information possible to the same creator, the remainder (ego) is the axis basis in a CV, gradually, starting from childhood through yout

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Properties of Superpave Asphalt Concrete Subjected to Impact of Moisture Damage
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Moisture damage is a primary mode of distress occurring in hot mix asphalt (HMA) pavements in Iraq. Because of the loss of bond, or stripping, caused by the presence of moisture between the asphalt and aggregate, which is a problem in some areas and can be severe in some cases, it is requires to evaluate the design asphalt mixture to moisture susceptibility. Many factors such as aggregate characteristics, asphalt characteristics, environment, traffic, construction practices and drainage can contribute to stripping. Asphalt concrete mixes were prepared at their optimum asphalt content by superpave system and then tested to evaluate their engineering properties, which include tensile strength, resilient modulus, and perman

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Publication Date
Wed Jan 01 2020
Journal Name
Route Educational And Social Science Journal
SURVIVAL IN TIMES OF PANDEMICS: THE PROPHETIC VISION OF JACK LONDON
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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Doppler Phenomenon on the Speed of Blood Flow
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This research studying the phenomenon of Doppler (frequency Doppler) as a method through which the direction and speed of the blood cells flows in blood vessels wear measured. This Doppler frequency is relied upon in medicine for measuring the speed of blood flow, because the blood flow is an important concept from the concepts of medicine. It represents the function and efficient of the heart and blood vessels in the body so any defect in this function will appear as a change in the speed of blood flow from the normal value assumed. As this speed changes alot in cases of  disease and morbidity  of the heart, so in order to identify the effect of changing the Doppler frequency on the speed of blood flow and the relationship of

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Publication Date
Sun Jan 01 2023
Journal Name
Iraqi Journal Of Applied Physics
Fabrication and Improvement of Optoelectronic Properties of Copper Chalcogenide Thin Films
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Scopus
Publication Date
Wed Sep 02 2015
Journal Name
Lap Lambert Academic Publishing
The role of tibialis posterior transfer in correction of foot drop
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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Geological Journal
Study of Petrophysical Properties of the Yamama Formation in Siba Oilfield
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Evaluating a reservoir to looking for hydrocarbon bearing zones, by determining the petrophysical properties in two wells of the Yamama Formation in Siba field using Schlumberger Techlog software. Three porosity logs were used to identify lithology using MN and MID cross plots. Shale volume were calculated using gamma ray log in well Sb-6ST1 and corrected gamma ray in well Sb-5B. Sonic log was used to calculate porosity in bad hole intervals while from density log at in-gauge intervals. Moreover, water saturation was computed from the modified Simandoux equation and compared to the Archie equation. Finally, Permeability was estimated using a flow zone indicator. The results show that the Yamama Formation is found to be mainly limest

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Publication Date
Wed Nov 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of the Immunohistochemical expression of EBV in oral lichen planus
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Background: Oral lichen planus (OLP) is a chronic immunologic disease. The etiology of OLP is unknown, viral antigens (for example EBV) have been proposed as etiologic agents. OLP may get transformation to malignancy so research on the presence of these in OLP lesions seems to be necessary. The aim of this study was to evaluate EBV expression immunohistochemically in OLP. Materials and Methods: Tissue specimens of 30 formalin fixed, paraffin-embedded tissue Blocks histologically diagnosed oral lichen planus was performed to evaluate EBV expression. Results: Expression of EBV was detected in epithelium of (46.6%) in the study samples in (OLP). no statistically significant correlation was found with clinical parameters except for a significan

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