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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 Oct 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Estimating of Survival Function under Type One Censoring Sample for Mixture Distribution
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In this article, it is interesting to estimate and derive the three parameters which contain two scales parameters and one shape parameter of a new mixture distribution for the singly type one censored data which is the branch of right censored sample. Then to define some special mathematical and statistical properties for this new mixture distribution which is considered one of the continuous distributions characterized by its flexibility. Next,  using maximum likelihood estimator method for singly type one censored data based on the Newton-Raphson matrix procedure to find and estimate values of these three parameter by utilizing the real data taken from the National Center for Research and Treatment of Hematology/University of Mus

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bayesian Estimation for Two Parameters of Gamma Distribution Under Precautionary Loss Function
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In the current study, the researchers have been obtained Bayes estimators for the shape and scale parameters of Gamma distribution under the precautionary loss function, assuming the priors, represented by Gamma and Exponential priors for the shape and scale parameters respectively. Moment, Maximum likelihood estimators and Lindley’s approximation have been used effectively in Bayesian estimation.

Based on Monte Carlo simulation method, those estimators are compared depending on the mean squared errors (MSE’s). The results show that, the performance of Bayes estimator under precautionary loss function with Gamma and Exponential priors is better than other estimates in all cases.

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Flexural Behavior of Reinforced Rubberized Reactive Powder Concrete Beams under Repeated Loads
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Non-biodegradability of rubber tires contributes to pollution and fire hazards in the natural environment. In this study, the flexural behavior of the Rubberized Reactive Powder Concrete (RRPC) beams that contained various proportions and sizes of scrap tire rubber was investigated and compared to the flexural behavior of the regular RPC. Fresh properties, hardened properties, load-deflection relation, first crack load, ultimate load, and crack width are studied and analyzed. Mixes were made using micro steel fiber of the straight type, and they had an aspect ratio of 65. Thirteen beams were tested under two loading points (Repeated loading) with small-scale beams (1100 mm, 150 mm, 100 mm) size.

The fine aggregate

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Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Experimental Behavior of Laced Reinforced Concrete One Way Slab under Static Load
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Test results of eight reinforced concrete one way slab with lacing reinforcement are reported. The tests were designed to study the effect of the lacing reinforcement on the flexural behavior of one way slabs. The test parameters were the lacing steel ratio, flexural steel ratio and span to the effective depth ratio. One specimen had no lacing reinforcement and the remaining seven had various percentages of lacing and flexural steel ratios. All specimens were cast with normal density concrete of approximately 30 MPa compressive strength. The specimens were tested under two equal line loads applied statically at a thirds part (four point bending test) up to failure. Three percentage of lacing and flexural steel ratios wer

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Induction of antioxidant enzymes in wheat (Triticum spp.) grown under salt stress
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A pot culture experiment was conducted at the greenhouse of soil and water resources department in College of Agriculture, University of Baghdad in Abo-Ghraib at season 2009-2010 to investigate the effects of using foliar application of some macro and micronutrients in induce antioxidant enzymes in wheat grown under salt stress . Doar85 planted under three levels of salt stress, and three combinations of foliar application were used from nutrients (K+ Ca) at 3000 and 1500 mg.L-1 respectively, and (Fe + Zn + Mn) at 30, 20, and 10 mg.L-1 respectively , and ( K+ Ca) + (Fe+ Zn + Mn). The results showed that increasing levels of sodium chloride in the irrigation of water significantly increased at p<0.05 level SOD and POD activity

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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Engineering
Dynamic Behavior of Machine Foundations on layered sandy soil under Seismic Loadings
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In this paper, a dynamic investigation is done for strip, rectangular and square machine foundation at the top surface of two-layer dry sand with various states (i.e., loose on medium sand and dense on medium sand). The dynamic investigation is performed numerically using finite element programming, PLAXIS 3D. The soil is expected as a versatile totally plastic material that complies with the Mohr-Coulomb yield criterion. A harmonic load is applied at the base with an amplitude of 6 kPa at a frequency of (2 and 6) Hz, and seismic is applied with acceleration – time input of earthquake hit Halabjah city north of Iraq. A parametric study is done to evaluate the influence of changing L/B ratio (Length=12,6,3 m and width=3 m), type of sand

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bayesian Estimation for Two Parameters of Exponential Distribution under Different Loss Functions
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In this paper, two parameters for the Exponential distribution were estimated using the
Bayesian estimation method under three different loss functions: the Squared error loss function,
the Precautionary loss function, and the Entropy loss function. The Exponential distribution prior
and Gamma distribution have been assumed as the priors of the scale γ and location δ parameters
respectively. In Bayesian estimation, Maximum likelihood estimators have been used as the initial
estimators, and the Tierney-Kadane approximation has been used effectively. Based on the MonteCarlo
simulation method, those estimators were compared depending on the mean squared errors (MSEs).The results showed that the Bayesian esti

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Publication Date
Sun Jan 01 2017
Journal Name
Advances In Civil Engineering
Behavior of Strengthened Composite Prestressed Concrete Girders under Static and Repeated Loading
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The use of external posttensioning technique for strengthening reinforced concrete girders has been considerably studied by many researchers worldwide. However, no available data are seen regarding strengthening full-scale composite prestressed concrete girders with external posttensioned technique under static and repeated loading. In this research, four full-scale composite prestressed I-shape girders of 16 m span were fabricated and tested under static and repeated loading up to failure. Accordingly, two girders were externally strengthened with posttensioned strands, while the other two girders were left without strengthening. The experimental tests include deflection, cracking load, ultimate strength and strains at midspan, a

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Publication Date
Sun Dec 11 2022
Journal Name
Journal Of The College Of Basic Education
Rationalization of two strength endurance tests for juniors Ages under (16) years
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Carrying strength is one of the important physical capabilities in the field of competitive sports, which affects the success of the sports training process and helps players to continue to perform skillfully, physically and tactically for as long as possible, and the capacity for endurance varies depending on the type of sports activities, it may sometimes be very short. And with a high level of intensity, such as gymnastics and wrestling movements, and it may be long, and with a medium level of intensity, as in basketball, football and other games. The research community represents a sample of Baghdad players for teams (football, basketball, handball, volleyball, wrestling, weightlifting) and for the sports season (2017-2018 AD) for ages

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Different estimation methods of reliability in stress-strength model under chen distribution
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