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Scope of using accounting of responsibility under contition of public badget

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
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Rainwater Drainage Service Improvement Using a Number Of Quality Tools at the Directorate of Karbala Sewage

The basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rainwater, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and m

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic Performance Evaluation Using Benchmarking Technique: Applied Research In The Sample Of Offices Of Inspectors General

In light of the rapid changes in the business environment and the entry of administrative leaders in the challenges of the atheist and twenty- increasing competition between sectors and the desire to acquire the skills, the traditional methods are no longer viable, which requires doing evaluates performance according to a more holistic, rather than limiting the performance evaluation on the financial hub that has not longer enough alone, as well as benchmarking method that has proven successful in developed countries as a way to develop and improve products and services.

I've touched your search to the development of indicators evaluating the performance and preparation of a mechanism for making comparisons of reference between o

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of Organizational Power on the Achievement of Entrepreneurship for Business Organizations An Analytical Study of the Views of a Sample of Managers in the Iraqi Ministry of Education

This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Law /al-nahrain University
The content of contract Study in the light of French legislative decree no. 131-2016 of 10 February 2016

Of the new concepts introduced by the decree of the amendment of the French Civil Code No. 131-2016 issued on 10 February 2016, which raised a debate in jurisprudence both at the level of French jurisprudence or the Arab, the concept of (the content of the contract), which seems to have emerged from the appearance of new legal articles ( 1162-1171) is the cornerstone of the contract and the contract in the contract, the two pillars which, over the course of 200 years and a half, have been one of the main pillars of the codification of Napoleon. Is that the decree of amendment has already abandoned these two pillars, or most of what he did is a change in terminology while preserving the content of these two pillars implicitly, this is what w

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL: IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL

The results of the study showed the statistical significant difference (P≥0.05) for each of the relative weight of the yolk and egg whites, the relative weight of the shell and the Hauh unit, which is affected positively by the addition of ground fenugreek seed and Laurels leave to the quail bird's diet. There is also a statistically significant difference positively for each of the percentage of ash, protein and carbohydrates for qualis egg, while there is no significant difference for both the percentage of moisture and fat. The results of the mineral estimation showed an increase in each of the elements of iron, copper and cadmium from the addition of fenugreek and laurels leave, while there was no significant difference for

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Performance Evaluation of Intrusion Detection System using Selected Features and Machine Learning Classifiers

Some of the main challenges in developing an effective network-based intrusion detection system (IDS) include analyzing large network traffic volumes and realizing the decision boundaries between normal and abnormal behaviors. Deploying feature selection together with efficient classifiers in the detection system can overcome these problems.  Feature selection finds the most relevant features, thus reduces the dimensionality and complexity to analyze the network traffic.  Moreover, using the most relevant features to build the predictive model, reduces the complexity of the developed model, thus reducing the building classifier model time and consequently improves the detection performance.  In this study, two different sets of select

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
An Enhanced Approach of Image Steganographic Using Discrete Shearlet Transform and Secret Sharing

Recently, the internet has made the users able to transmit the digital media in the easiest manner. In spite of this facility of the internet, this may lead to several threats that are concerned with confidentiality of transferred media contents such as media authentication and integrity verification. For these reasons, data hiding methods and cryptography are used to protect the contents of digital media. In this paper, an enhanced method of image steganography combined with visual cryptography has been proposed. A secret logo (binary image) of size (128x128) is encrypted by applying (2 out 2 share) visual cryptography on it to generate two secret share. During the embedding process, a cover red, green, and blue (RGB) image of size (512

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Crossref (6)
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Church of Wisdom in Baghdad in 1929 Historical study

The study highlights the rivalry of foreign interests in Iraq, especially after the establishment of the monarchy in 1921. This period was characterized by extensive American activity in Iraq in general and Baghdad in particular. This activity increased after the Americans obtained the concession which came in the light of Article IV of the 1930 Treaty. Which officially guaranteed US interests in Iraq. The research also discussed the efforts of the Jesuit Fathers in Baghdad to convert the Church of Wisdom from a place of worship and rites of the Christian religion to a school of the propagation of science and culture along the lines of American schools, College Baghdad), which has become an important school in Baghd

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Investigating EFL Iraqi College Students' Awareness of Euphemistic Expressions

All over the world and in different societies and cultures , people are always looking for different ways of favourable , gentle smooth and soft communication .The 'powerful linguistic devices ' that are embedded in the daily English language is called "euphemism". It plays an important and vital role in daily communication. It represents a significant part of English . It is used to express any aspect of everyday realities such as the business world , mass media , etc. The comprehension of such realities can not be verified unless a reasonable command of euphemism is achieved.
Euphemism is defined according to various perspectives and views. It is " that figure of speech which consists in the substitution of a word or expression of c

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Peristaltic Flow with Nanofluid under Effects of Heat Source, and Inclined Magnetic Field in the Tapered Asymmetric Channel through a Porous Medium

     In this present paper , a special model was built to govern the equations of  two dimensional peristaltic transport to nanofluid  flow of a heat source in a tapered  considered in an asymmetric channel. The equations of dimensionless temperature concentration are analytical solve under assumption slow Reynolds number and long wave length. Furthermore, the results that receive by expressing the maximum pressure rise  communicates increased in case of  non-Newtonian fluid when equated with Newtonian fluid. Finally, MATHEMATICA  11 program has been used to solve such system after obtaining the initial conditions.  Most of the results  of drawing  for many are obtained via above program .

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Scopus (5)
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