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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 Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Employing the indicators of stereotypes and the dimensions of organizational clarity and their role in achieving the planned organizational behavior Analytical study on a sample of workers in some departments of the Faculties of Engineering, University of
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The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Soil-Structure Interaction of Retaining Walls under Earthquake Loads
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The study is devoted to both static and earthquake response analysis of retaining structures acted upon by lateral earth pressure. Two main approaches were implemented in the analysis, namely, the Mononobe-Okabe analytical method and the numerical Finite element procedure as provided in the ready software ABAQUS with explicit dynamic method. A basic case study considered in the present work is the bridge approach retaining walls as a part of AL-Jadiriya bridge intersection to obtain the effects of the backfill and the ground water on the retaining wall response including displacement of the retaining structure in addition to the behavior of the fill material. Parametric studies were carried out to evaluate the effects of several factors

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Dynamics of Predator-prey Model under Fluctuation Rescue Effect
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This paper presents a novel idea as it investigates the rescue effect of the prey with fluctuation effect for the first time to propose a modified predator-prey model that forms a non-autonomous model. However, the approximation method is utilized to convert the non-autonomous model to an autonomous one by simplifying the mathematical analysis and following the dynamical behaviors. Some theoretical properties of the proposed autonomous model like the boundedness, stability, and Kolmogorov conditions are studied. This paper's analytical results demonstrate that the dynamic behaviors are globally stable and that the rescue effect improves the likelihood of coexistence compared to when there is no rescue impact. Furthermore, numerical simul

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Design of Immersion Electrostatic LensOperated under Zero Magnification Condition
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The inverse problem is important method in the design of electrostatic lenses which is used in this work, with new technique by suggesting an axial electrostatic potential distribution using polynomial functions of the third order. The paraxial-ray equation is solved to obtain the trajectory of particles that satisfy the suggested potential function.In this work design of immersion electrostatic lens operated under zero magnification condition. The electrode shape of sthe electrostatic lens was the dermined from the solution of laplace equation and plotted in two deimensions . The results showed low values of spherical and chromatic aberrations , which are considered as good criteria for good desigh.

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Publication Date
Wed Jan 01 2020
Journal Name
Civil Engineering Journal
Dynamic Response of Historical Masonry Minaret under Seismic Excitation
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In order to study the dynamic response of historical masonry structures, a scaled down brick masonry model constructed in civil engineering department at Baghdad University to simulate a part of a real case study, which is Alkifil historic minaret. Most of the previous researches about masonry structures try to understand the behavior of the masonry under seismic loading by experimental and numerical methods. In this paper, the masonry units (bricks) simulated in scale (S= 1/6) with the exact shape of the prototype bricks. Cementitious tile adhesive was selected to be the mortar for the modeling. The height of the model designed to be 1.5 m with a 0.5 m diameter. Detailed construction steps were presented in this paper. Experts buil

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Engineering
Behavior of Reinforced Concrete Continuous Beams under Pure Torsion
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Practically, torsion is normally combined with flexure and shear actions. Even though, the behavior of reinforced concrete continuous beams under pure torsion is investigated in this study. It was performed on four RC continuous beams under pure torsion. In order to produce torsional moment on the external supports, an eccentric load was applied at various distances from the longitudinal axis of the RC beams until failure.

Variables considered in this study are absolute vertical displacement of the external supports, torsional moment’s capacity, angle of twist and first cracks occurrences. According to experimental results; when load eccentricity increased from 30cm to 60cm, the absolute vertical displacement i

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Finite Element Analysis of Raft Foundation under Coupled Moment
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Due to wind wave actions, ships impacts, high-speed vehicles and others resources of loading, structures such as high buildings rise bridge and electric transmission towers undergo significant coupled moment loads. In this study, the effect of increasing the value of coupled moment and increasing the rigidity of raft footing on the horizontal deflection by using 3-D finite element using ABAQUS program. The results showed that the increasing the coupled moment value leads to an increase in lateral deflection and increase in the rotational angle (α◦). The rotational angle increases from (0.014, 0.15 to 0.19) at coupled moment (120 kN.m), (0.29, 0.31 and 0.49) at coupled moment (240 kN.m) and (0.57, 0.63 and 1.03) at cou

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Publication Date
Wed Apr 05 2023
Journal Name
Journal Of Engineering
The Behavior of Gypseous Soil under Vertical Vibration Loading
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The dynamic response of foundation rest on collapsible soil in dry and soaked states is studied through wide experimental programmed. Gypseous soil from Tikrit governorate area was obtained and subjected to various physical and chemical analysis to determine its properties. Steel rectangular footing (400x200x20) mm is manufactured. The machine is fitted to the footing, then the model machine foundation is placed centrally over the prepared soil layer in steel container (1200x 1000x1000)mm with proper care to maintain the center of gravity of whole system lie in the same vertical line with container.Then, the footing is subjected to vertical harmonic loading using a rotating mass type mechanical oscillator to simulate different dynamic lo

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Publication Date
Sun Mar 20 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Numerical Modeling of Circular Tunnel Alignment Under Seismic Loading
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The continuous increase in population has led to the development of underground structures like tunnels to be of great importance due to several reasons. One of these reasons is that tunnels do not affect the living activities on the surface, nor they interfere with the existing traffic network. More importantly, they have a less environmental impact than conventional highways and railways. This paper focuses on using numerical analysis of circular tunnels in terms of their behavior during construction and the deformations that may occur due to overburden and seismic loads imposed on them. In this study, the input data are taken from an existing Cairo metro case study; results were found for the lateral and vertical displacements, the Peak

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Publication Date
Mon Feb 01 2021
Journal Name
Civil Engineering Journal
Structural Behavior of BubbleDeck Slab under Uniformly Distributed Load
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In structural construction fields, reducing the overall self-weight of the structure is considered a primary objective and substantial challenge in the civil engineering field, particularly in earthquake-affected buildings and tall buildings. Different techniques were implemented to attain this goal; one of them is setting voids in a specific position through the structure, just like a voided slab or BubbleDeck slab. The main objective of this research is to study the structural behavior of BubbleDeck reinforced concrete slabs under the effect of static uniformly distributed load. The experimental program involved testing five fixed-end supported two-way solid and BubbleDeck slabs of dimensions 2500×2500×200 mm. The considered par

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