Preferred Language
Articles
/
jeasiq-882
Scope of using accounting of responsibility under contition of public badget
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of Engineering Sciences And Technology
Partially Prestressed Concrete Beams under Limited Cycles of Repeated Loading
...Show More Authors

View Publication
Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Shear strength of steel fibre RC beams under repeated loads
...Show More Authors

Scopus (1)
Scopus Clarivate Crossref
Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Formulation of Multi-Purpose Grease for Use under Severe Conditions
...Show More Authors

View Publication Preview PDF
Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Numerical Assessment of Pipe Pile Axial Response under Seismic Excitation
...Show More Authors

In engineering, the ground in seismically active places may be subjected to static and seismic stresses. To avoid bearing capacity collapse, increasing the system's dynamic rigidity, and/or reducing dynamic fluctuations, it may be required to employ deep foundations instead of shallow ones. The axial aptitude and pipe pile distribution of load under static conditions have been well reported, but more study is needed to understand the dynamic axial response. Therefore, this research discusses the outputs of the 3D finite element models on the soil-pile behavior under different acceleration intensities and soil states by using MIDAS GTS NX. The pipe pile was represented as a simple elastic, and a modified Mohr-Coulomb mode

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Vibration Analysis of Laminated Composite Plate under Thermo- Mechanical Loading
...Show More Authors

The present study focused mainly on the vibration analysis of composite laminated plates subjected to
thermal and mechanical loads or without any load (free vibration). Natural frequency and dynamic
response are analyzed by analytical, numerical and experimental analysis (by using impact hammer) for
different cases. The experimental investigation is to manufacture the laminates and to find mechanical
and thermal properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus,
longitudinal and transverse thermal expansion and thermal conductivity. The vibration test carried to
find the three natural frequencies of plate. The design parameters of the laminates such as aspect ratio,
thickness

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Latin American Journal Of Solids And Structures
Structural Behavior of Reinforced Hybrid Concrete Columns under Biaxial Loading
...Show More Authors

View Publication
Crossref (10)
Crossref
Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
THE EFFECT OF CUTOFF WALL ANGLE ON SEEPAGE UNDER DAMS
...Show More Authors

Flow of water under concrete dams generates uplift pressure under the dam, which may cause the dam to function improperly, in addition to the exit gradient that may cause piping if exceeded a safe value. Cutoff walls usually used to minimize the effect of flow under dams. It is required to
1)minimize the flow quantity to conserve water in the reservoir, it is also required to
2)minimize the uplift pressure under the dam to maintain stability of the dam, and it is required to

3) minimize the exit gradient to prevent quick condition to occur at the toe of the dam where piping may occur and may cause erosion of the soil. Varying the angle of cutoff walls affects its influence on the factors aforementioned that are required to

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Engineering
Buckling Analysis of Composite Plates under Thermal and Mechanical Loading
...Show More Authors

Buckling analysis of composite laminates for critical thermal (uniform and linear) and mechanical loads is reported here. The objective of this work is to carry out theoretical investigation of buckling analysis of composite plates under thermomechanical loads, and experimental investigation under mechanical loads. The analytical investigation involved certain mathematical preliminaries, a study of equations of orthotropic elasticity for classical laminated plate theory (CLPT), higher order shear deformation plate theory (HSDT) , and numerical analysis (Finite element method), then the equation of motion are derived and solved using Navier method and Levy method for symmetric and anti-symmetric cross-ply and angle-ply laminated plates t

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
Study on lung infections of patients with cancer under chemotherapy
...Show More Authors

The aim of this study is to assess the prevalence of lung infections among a group of hospitalized cancer patients who received chemotherapy as well as to describe a population of these patients. The clinical data and demographic information were collected from the archived files of  in-patients  referred to  hematology center  / Baghdad Teaching Hospital / Medical City , ministry of health, Iraq  during the period  of  2018.

    This study was carried out on 250 patients with different types of cancer ,they were mostly of age group (40 - 49)  59 / 250 (23.6)% , (14-19) 49 /250 (19.6%) and (60-69) 41/ 250(16.4%) . The patients had two major types of hematological malignancies

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Behavior of Strengthened RC Columns with CFRP under Biaxial Bending
...Show More Authors

In this work, the behavior of reinforced concrete columns under biaxial bending is studied. This work aims at studying the strengthening of columns by using carbon fiber reinforced polymer (CFRP). The experimental work includes investigation of eight reinforced concrete columns (150*150*500mm) tested under several load conditions. Variables considered in the test program include; effect of eccentricity and effect of longitudinal reinforcement (Ø12mm or Ø6mm). Test results are discussed based on load – lateral deflection behavior, load –longitudinal deflection behavior, ultimate load and failure modes. The CFRP reinforcement permits
a complete change in the failure mode of the columns .The effect of longitudinal reinforcement in

... Show More
View Publication Preview PDF
Crossref (1)
Crossref