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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 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Parents' Knowledge about Type I Diabetes Mellitus at Diabetes and Endocrine Treatment Centers in Baghdad City
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Objectives: The current study aims to evaluate parents' knowledge towards diabetes mellitus (type I); to identify the association between parents' knowledge and their demographic characteristics; and to identify the association between parents' knowledge and demographic characteristics of their children. Methodology: Descriptive study carried out during the period from January to April 2015 on purposive sample of 100 parents with their children with diabetes mellitus who attending diabetes and endocrine treatment center. An evaluation tool is constructed by the researcher based on previous literature regarding

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Publication Date
Sat Oct 27 2018
Journal Name
Journal Of Planner And Development
"تأثير استعمالات الارض الحضرية في البنية الاجتماعية للمدن " منطقة الدراسة: قضاء الصدر/2 في مدينة الصدر"
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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Suggested Index for studying violent by Environment and Psychology components among Collegian students at a sample in Baghdad City
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Objective: To identification environmental and psychological violence's components among collegians’ students of different stages, and gender throughout creating specific questionnaire, and estimating regression of environmental domain effect on psychological domain, as well as measuring powerful of the association contingency between violence's domains in admixed form with respondent characteristics, such that (Demographics, Economics, and Behaviors), and extracting model of estimates impact of studied domains in studying risks, and protective factors among collegians’ students in Baghdad city. Methodolog

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Performance Auditing Process Pursuant to the Programs and Policies Guide in improving the health insurance Prosperity: applied research in the Iraqi General Insurance Company
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Abstract

              The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.

 T

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Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
Semiotics of Joseph Curtis… A Study in Perspective and Concept
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Joseph Curtis wrote in his book (Introduction to Semiotics narrative and rhetoric) on the development of a semiotic project in exploring the meaning of communion. The book is rich in theoretical and analytical benefits both in the approach of texts and in the pursuit of letters in search of mechanisms of scriptural and scriptural generation and mechanics in narrative production, especially as the book offers exercises that help to assess the distance separating the narrative spread from the sin of the text, for the semiotics, Refers to the theoretical developments of the science of relations, through the combination of conventional definitions and the representative and comparative limitations, to provide an approach to the application o

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Political finance: a study on the financing of political parties
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 Parties as active units in this process in order to work must have access to sources of funding in order to maintain their political presence in society and participate in the process of electoral competition, To win the election, bolstering the huge role that money has played in influencing the principle of equality among contestants in the elections. Those who own money will have a greater chance of winning the elections while less competitive opportunities for others who do not own the money or what they own does not give them the competitive ability to win elections. From this point of view, controlling political finance through legal regulation and institutional, media and popular monitoring has become an important requirement

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The House of Illusions A Study in Genet's The Balcony
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The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo

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Publication Date
Fri Jan 24 2025
Journal Name
Al–bahith Al–a'alami
Verses of Monks in the Holy Quran Study and Analysis
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Tafsir, ‘interpretation’ is one of the most important sciences the Muslims need. Because Allah, Almighty, revealed the Qur’an to be a way of life for the Muslims in which the healing of what is in the chest, including their goodness and their peasant. Allah says:
“O people, an admonition has indeed come to you from your Lord and a healing for what is in the hearts; and a guidance and a mercy for the believers.”
In order to achieve the goal for which God revealed the Quran must be understood and managed verses:” This is a Book that We have revealed to you abounding in good, that they may ponder over its verses, and that those who have understanding may be mindful.”
The Prophet (PBUH) and his companions understood t

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Continuous improvement of technology and its role In reducing the costs in accordance with the management style On the basis of the activities (ABM): Applied Research in the General Company for Textile Industries / hula
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The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb

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Publication Date
Fri Jan 24 2025
Journal Name
Modern Sport
Determining standard levels to test the strength endurance characteristic of speed for basketball players for juniors aged under (16) years
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