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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
Wed Dec 29 2021
Journal Name
Modern Sport
Effect of rehabilitation exercises in improving the motor range of people with partial rupture of the anterior cruciate ligament of the knee joint by ages (30-35) men
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The study aimed to prepare rehabilitation exercises using some rubber ropes for people with partial rupture of the anterior cruciate ligament, to recognize their effect on the recovery of motor tides and to reduce the pain of those with partial rupture of the anterior cruciate ligament of the knee joint, and adopted the experimental method by designing the experimental and controlled groups on a sample of those with partial rupture of the anterior cruciate ligament of men (30-35) One year of those who attend the Physiotherapy Center/Rafidain University College of 12 injured were deliberately selected from their community of origin by (100%), and after determining the measuring tools and preparation of exercises applied with rubber r

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Comparison of The Effect of Aqueous Extracts of two Plants, Origanum Vulgare L. and Fenugreek Seeds with Anticancer Drug Cis-Platin on the Growth of Cancer Cell Lines
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This study involved the effect of the aqueous extracts of two plants, Origanum vulgare L.(1), Trigonella Foenum Graecum L. (Fenugreek) seeds(2) on the growth of cancer cell lines. Rhabdomyo sarcomas (RD) of human cell line and female intestine cells of Albino mice (L20B) in vitro System. These extracts were compared with the known anticancer drug Cis-platinum(Cis-Pt) as a positive control. The phytochemical tests were used for screening the active compounds in plants. The inhibition activity assay was used as a parameter of the cytotoxic effect of these extracts. Cancer cell lines were treated with four concentrations of Cis-platin, 31.25, 62.5, 125 and 250 ?g/ml for 72 hour exposure time. The same concentrations were used for the other ext

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Publication Date
Thu Mar 28 2024
Journal Name
Journal Of Physical Education
The use of an innovative device to improve the efficiency of the posterior quadriceps muscle of the man after the anterior cruciate ligament injury of advanced soccer players
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Objective of the research This study aimed to manufacture an innovative device that enables the player to walk after the operation and improves functional efficiency through improvement in the range of motion as well as improvement in the size of the muscles working on the knee joint Imposing research There are statistically significant differences between the pre and posttests of the experimental and control groups, there are Statistically significant differences between the post-tests between the experimental group and the control group in favor of the experimental group of the research sample. The researchers used the experimental approach by designing the control and experimental groups with a test (pre-post) for the suitabili

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Publication Date
Fri Jun 07 2024
Journal Name
Medicine
Impact of TYMS gene polymorphism on the outcome of methotrexate treatment in a sample of Iraqi rheumatoid arthritis patients – identification of novel single nucleotide polymorphism: Cross-sectional study
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The current work aims to evaluate the association between genetic mutations in thymidylate synthetase (TYMS gene in exon1 and partial regions of promotor and intron 1 [877 bp, 657,220–658,096 bp]) and the therapeutic outcomes for rheumatoid arthritis (RA) Iraqi patients. An observational cross-sectional study involving 95 RA patients with established RA patients based on their methotrexate treatment responsiveness. Genetic sequencing of the TYMS gene was performed for all patients according to the instruction manuals of the sequencing company (Macrogen Inc. Geumchen, South Korea). Four polymorphisms were identified by sequencing 95 randomly selected patients in the noncoding region of TYMS

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Publication Date
Mon Aug 11 2025
Journal Name
Tanmiat Al-rafidain
The Effect of the Strategic Lens in Enhancing Organizational Immunity: An Analytical Study of the Opinions of A Sample of Administrative Leaders in Some Private Banks in Baghdad
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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Ibn Abi Shaybah's responses to Abu Hanifa in the evidence that he claimed to violate in the transactions In the doctrinal balance
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Imam Ibn Abi Shaybah counted in his book classified twenty-five and a hundred recent and impact claimed that Abu Hanifa has violated the provisions required by apparent, and these conversations and effects including with regard to worship and transactions, including with regard to personal status, including with regard to borders and felonies, and collected by Sheikh Muhammad Zahid Al-Kothari in his book funny jokes in talking about the responses of Ibn Abu Shaybah on Abu Hanifa, and these issues we will study in our research.

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Feeling of Job Alienation and Its Relationship to Organizational Commitment among Free Lecturers in Secondary Schools: Imam Al-Kadhum College (peace be upon him ( Kindergarten and Special Education Department
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The current study aims to identify the feeling of job alienation and organizational commitment among free lecturers in secondary schools, as well as to identify the significance of the differences in the feeling of job alienation according to the gender and the significance of the differences in organizational commitment according to the gender. It also aims to identify the correlation between the feeling of job alienation and organizational commitment. To achieve the objectives of the research, the researcher developed two scales: one consisted of (24) items to measure the vacancy in job alienation and the other consisted of (24) items to measure the organizational commitment. The two tools were applied to a sample of (200) male and fem

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
الدلالة الصوتية للتماثل الصامتي في صيغة ( يتفعّل) في القرآن الكريم
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 This research, tagged with (phonetic significance of silent symmetry in a form activated in the Qur'an), examines the suggestive images and phonological significance of phonetic symmetries that occur in the form of (activates). Hyacinth, teeth, Karzai, Dal, Dhal, Y, and the Seine, and D, and Taa, and Thaa.
      The research found that this kind of symmetry was mentioned in twenty-seven places in the Holy Quran, with different buildings and suggestive contextual sound indications of affirmation, confinement, exaggeration, generality, and comprehensiveness in (remembers, manages, circulates, praises validates, and implies). , And indicate the cost and difficulty, and trouble, and exaggeration in (fly

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Publication Date
Wed Oct 31 2018
Journal Name
Arab Science Heritage Journal
اثر أثر الرومانسية في الادب العربي في بدايات القرن العشرين
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تعد الرمانسية ثورة فنية وسياسية والجتماعية وايدلوجية ذات أهمية كبيرة، وقد احتلت جزءاً من القرن التاسع عشر وجزءاً أكبر من القرن العشرين في أوربا وبقية العالم، ومازالت تظهر ملامحها في كثير من الاعمال الادبية حتى الآن، مثل الحرية والفردية والديمقراطية والوطنية  وكثير من الامور.

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
أثر الديستوبيا في تشكيل الزمن الروائي في الرواية النسائية العراقية
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The Idea of our tagged research (The Impact of Dystopia In the
Formation of Narrative Time) Is summed up by monitoring the theme
of dystopia and Its impact on shaping the techniques of narrative time,
and In order to prove the Idea of our research, our choice focused on
the fictional production of a group of Iraqi women novelists that was
published In the time period (2003 AD-2020 AD) Through this theme,
we monitored how the temporal paradoxes operate from anticipation
and retrieval In the fragmentation of the narrative time, whichh in turn
presented a picture of the Iraqi reality In which the human Image
crumbled and its values were shattered and fragmented.

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