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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
Sun Apr 30 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
PATH COEFFICIENT ANALYSES OF INTRODUCED RICE VARIETIES UNDER DIFFERENT PLANTING DISTANCES
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Five rice (Oryza sativa L.) cultivars (N22, Amber, Moroberekan, Kinandang Patong, and Azucena) underwent path coefficient analysis across three plant spacings (15 cm × 15 cm, 20 cm × 20 cm, and 25 cm× 25 cm) in the summer of 2017 at the College of Agricultural Engineering Sciences, University of Baghdad, Al-Jadriya, Iraq. The experiment proceeded in a randomized complete block design (RCBD) with a split-plot arrangement and three replications. The main plots included three planting distances, and the subplot comprised five varieties. The traits studied were plant height, flag leaf area, number of tillers, panicle number, length and branches, grains per panicle, 1000-grain weight, and the percentage of unfilled grains. The results

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Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion Inhibition of Carbon Steel in Hydrochloric Acid under Dynamic Conditions
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In this work, studying the effect of ethylenediamine as a corrosion inhibitor was investigated for carbon steel in aerated HCl solution in range of 0.1-1N under dynamic conditions, i.e., rotational velocity of 400–1200 rpm in the temperature range 35 – 65 ºC.  Weight loss method was employed in absence and presence of the inhibitor as an adsorption type in concentration range 1000 – 5000 ppm using rotating cylinder specimens. The experimental results showed that corrosion rate in absence and presence of inhibitor is increased with increasing temperature, rotational velocity and concentration of acid. It is decreased with increasing inhibitor concentration for the whole range of temperature, rotational velocity and concentrati

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Synthesis and Characterization of Titanium Dioxide Nanoparticles under Different pH Conditions
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Ethanol as a solvent, a precursor of titanium isopropoxide and a stabilizer of either hydrochloric acid or ammonium hydroxide was used to prepare a titanium dioxide aqueous solution. The aqueous solutions with different values of pH and the morphology of the resultant reaction of the nanoparticles of titanium dioxide were investigated. The X-ray diffraction showed that at low temperatures and with acidic solutions, rutile structures are more favorable to grow on titanium dioxide synthesized, while at low and average temperatures and with base solutions, anatase phase is more pronounced. The crystalline form and the re-confirmation of the crystallite size growth were observed by the scanning electron microscopy. The atomi

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
The Use of Bracing Dampers in Steel Buildings under Seismic Loading
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This study focuses on the modeling of manufactured damper when used in steel buildings. The main aim of the manufactured dampers is to protect the steel buildings from the damaging effects that may result due to earthquakes by introducing an extra damping in addition to the traditional damping.
Only Pure Manufactured Dampers, has been considered in this study. Viscous modeling of damping is generally preferred in structural engineering as it leads to a linear model then it has been used during this study to simulate the behavior of the Pure Manufactured Damper.
After definition of structural parameters of a manufactured damper (its stiffness and its damping) it can be used as a structural element that can be added to a mathematica

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Agricultural Sciences
PERFORMANCE, VARIANCE COMPONENTS AND HERITABILITY OF OATS CULTIVERS UNDER IRRIGATION INTERVALS
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Seeds of five cultivars of oats (Avena sativa) were introduced from Italy in 2009. Seeds were propagated on the farm of the Dept. of Field Crops Sci. / Coll. of Agric. / Univ. of Baghdad in the season 2009 – 2010. The cultivars Anatolia, Alguda, Hamel, Pimula and Genzania were planted under 3 irrigation intervals; 3, 4 and 5 weeks to give water depth of 480, 400 and 320 mm, respectively . The depth of water was 80 mm each irrigation. A factorial experiment with RCBD of 4 replicates was conducted in 2 consecutive seasons in 2010 – 2011 and 2011 – 2012. The cultivar Alguda gave highest grain yield (8.07 t/ ha) under 480 mm, and 7.02 t / ha average of 3 water depths. This cultivar was characterized by high growth rate (13.2 g/m2/ d) that

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Publication Date
Wed Jul 01 2020
Journal Name
Iop Conf. Series: Materials Science And Engineering
Numerical Study of Specially Shaped Slender RC Columns under Compressive Load
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Abstract<p>In most Reinforced Concrete (RC) buildings, the cross-section size of rectangular columns that conventionally used in these structures is larger than the thickness of their partitions. Consequently, a part of the column is protruded out of the wall which has some architectural disadvantages. Reducing the column size by using high strength concrete will result in slender column, thus the stability problem may be occurred. The stability problem is difficult to be overcome with rectangular columns. This paper study the effectiveness of using new types of columns called Specially Shaped Reinforced Concrete (SSRC) columns. Besides, the use of SSRC columns provides many structural advantage</p> ... Show More
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Publication Date
Fri Jun 30 2006
Journal Name
Tikrit Journal Of Engineering Sciences
Curvature Ductility of Reinforced Concrete Column Sections Under Different strain Rates
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This paper presents theoretical parametric study of the curvature ductility capacity for reinforced concrete column sections. The study considers the behavior of concrete and reinforcing steel under different strain rates. A computer program has been written to compute the curvature ductility taking into account the spalling in concrete cover. Strain rate sensitive constitutive models of steel and concrete were used for predicting the moment-curvature relationship of reinforced concrete columns at different rate of straining. The study parameters are the yield strength of main reinforcement, yield strength of transverse reinforcement, compressive strength of concrete, spacing of ties and the axial load. The results indicated that hi

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Synthesis and Characterization of Titanium Dioxide Nanoparticles under Different pH Conditions
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Ethanol as a solvent, a precursor of titanium isopropoxide and a stabilizer of either hydrochloric acid or ammonium hydroxide was used to prepare a titanium dioxide aqueous solution. The aqueous solutions with different values of pH and the morphology of the resultant reaction of the nanoparticles of titanium dioxide were investigated. The X-ray diffraction showed that at low temperatures and with acidic solutions, rutile structures are more favorable to grow on titanium dioxide synthesized, while at low and average temperatures and with base solutions, anatase phase is more pronounced. The crystalline form and the re-confirmation of the crystallite size growth were observed by the scanning electron microscopy. The atomic force micr

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
Effect of Vertical Irregularity in Multi-Storied Building under Seismic Loading
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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Balanced Scorecard (BSC) role And Six Sigma in improving strategic performance A sample study of the members of the General Company for Northern Cement
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Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

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