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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
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Fabrication of Filters via Welding of Ceramic Grains by Glassy Phase
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The method of powder technology has been utilized for fabrication of ceramic filters. Ceramic filters with interconnected porosity have been achieved via mixes of ceramic powders with addition of glass powders, therefore, interparticle glassy phase is introduced and act as a weld between the crystalline grains in a high porosity microstructure. Tow types of ceramic filters have been produced, the first with high silica content and the other is with high alumina content. Both physical and mechanical properties has been performed and discussed

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Publication Date
Sat Mar 19 2022
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Mass Ratio on Phytoremediation of Nickel Contaminated Water
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Water pollution is one of the global challenges that the society must address in the 21st century aiming to improve the water quality, reduce human pollutants and ecosystem health impacts. In phytotoxicity test, the plant of Iresine herbstii was exposed to remove nickel from simulated wastewater using two different ratios (mass of plant to the mass of nickel) (,Rp/Ni) for 21 days with sub-surface batch system. During the exposure period, the removal of Ni concentrations (2, 5 and 10 mg/L) for two mass ratio (2,800 and 34,000) were (83.6%, 77.2%, 78.0%) and (86.8%, 97% and 95.6%), respectively. final result of the rate was found that the highest removal occurred, 97%, at a mass ratio of 34,000 and

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Publication Date
Wed Aug 21 2019
Journal Name
International Journal On Advanced Science, Engineering And Information Technology
Evaluation of the Performance of Glasphalt Concrete Mixtures for Binder Course
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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Hydraulic behaviour and improving of water quality of the Chibayish Marshes
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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Detection of Granulocyte Chemotactic Protein 2 in Serum of Periodontitis Patients
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Background: Chronic periodontitis defined as “an infectious inflammatory disease within supporting tissues of the teeth, progressive attachment loss and bone loss". Aggressive periodontitis is rare which in most cases manifest themselves clinically during youth. It characterized by rapid rate of disease progression .Pro-inflammatory chemokines organized inflammatory responses. Granulocyte chemotactic protein 2 is involved in neutrophil gathering and movement. The purpose of the study is to detect serum of Granulocyte Chemotactic Protein 2 and correlate to periodontal condition in patients with chronic periodontitis, Aggressive periodontitis and Healthy Control subjects and measurement the count of neutrophils for the studied groups. S

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Publication Date
Wed Nov 12 2025
Journal Name
Hammurabi Journal For Studies
(The impact of legislative drafting on the achievement of electoral justice)
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Study of the Furocoumarin Derivative of Ruta Chalepensis L. (Rutaceae)
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  The content of Furocoumarin derivatives (Psoralens) of Ruta Chalepensis L. (Whole plant) was studied by simple extraction with petroleum ether (b.p. 60-80Co). The results indicated that the plant contains a total of about (0.015%).

       Investigation of these compounds by thin layer chromatography (TLC) revealed the presence of at least four compounds of which methoxsalen (8-methoxypsoralen) was isolated.     It was identified and authenticated with a standard by spectral method, IR, NMR, Mass spectra and HPLC.This plant could be considered as a good source for supplying this compound, which is widely used in dermatological preparations.

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Publication Date
Wed Dec 27 2017
Journal Name
Al-khwarizmi Engineering Journal
Kinetic and Mechanism of Oxidation of Oxalic Acid by Cerium (IV)
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Kinetic and mechanism studies of the oxidation of oxalic acid by Cerium sulphate have been carried out in acid medium sulphuric acid. The uv- vis. Spectrophotometric technique was used to follow up the reaction and the selected wavelength to be followed was 320 nm. The kinetic study showed that the order of reaction is first order in Ce(IV) and fractional in oxalic acid. The effect of using different concentration of sulphuric acid on the rate of the reaction has been studied a and it was found that the rate decreased with increasing the acid concentration. Classical organic tests was used to identify the product of the oxidation reaction, the product was just bubbles of CO2.

 

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Publication Date
Mon Jan 01 2018
Journal Name
Ournal Of Advanced Research In Dynamical And Control System
Effect of magnetic field on peristaltic transport of bingham plastic fluid
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Publication Date
Mon Jan 02 2012
Journal Name
Journal Of Biotechnology Research Center
The Prophylactic Role of Lipopolysaccharide of Pseudomonas aeruginosa Against Corneal Infection
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