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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 Nov 21 2018
Journal Name
Al–bahith Al–a'alami
Remediation of the Administrative Corruption Issues in accordance to the Theory of News Frames
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Media, especially press plays an important role in fighting corruption and tackling this phenomenon, which has become widespread in our society, through its effective role in raising awareness of the seriousness of spreading of corruption of all its forms in society.
All international conventions and agreements stress the necessity of the role of media and its importance in the light of corruption. All countries also commit themselves to the necessity of guaranteeing the freedom of media and the circulation of information and preparing it as a prerequisite for activating the People’s Control Mechanism and supporting measures and means to prevent and combat financial and administrative corruption more actively and effectively.
Co

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of projects during the trial operation period in accordance with the cost, quality and time - applied research in the Directorate-General for the distribution
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Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.

The importance of research Focus on the evaluation of received projects from contractors executing the projec

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Evoluation of service system in the general eduction Baghdad hospital using Q GERT
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That the essential contribution of this research is a description of how complex systems analysis service of the properties of the queue in Baghdad Teaching Hospital using a technique network is techniques method (Q - GERT) an acronym of the words:

Queuing theory _ Graphical Evaluation and Review Technique

Any method of assessment and review chart where you will be see the movement flow of patients within the system and after using this portal will be represented system in the form of planned network probabilistic analysis and knowledge of statistical distributions appropriate for times of arrival and departure were using the program ready (Win QSB) and simulatio

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
اسباب السرقة لدى تلاميذ المرحلة الابتدائية من وجهة نظر المعلمين والمعلمات في المدارس الابتدائية في مدينة المكلا بمحافظة حضرموت
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يهدف البحث الحالي التعرف على اسباب السرقة لدى تلاميذ المرحلة الابتدائية كما يراها معلموهم ومعلماتهم ، وعن الاساليب المتبعة في معالجة ظاهرة السرقة من قبلهم ، ولقد شملت عينة البحث على ( 200 ) فرداً من معلمي ومعلمات تلاميذ المرحلة الابتدائية في مدينة المكلا للعام الدراسي ( 2004 ـ 2005 ) ، وقد استخدمت الباحثة استبياناً أعدته كأداة للوصول الى اهداف البحث بعد ان تم التأكد من صدقه وثباته ، استخدمت الباحثة معادلة ارتب

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Mass Transfer Correlations for a Rotating Cylinder Electrode under lsothermal and Controlled Heat Transfer Condition
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Mass transfer correlations for iron rotating cylinder electrode in chloride/sulphate solution, under isothermal and
controlled heat transfer conditions, were derived. Limiting current density values for the oxygen reduction reaction from
potentiostatic experiments at different bulk temperatures and various turbulent flow rates, under isothermal and heat
transfer conditions, were used for such derivation. The corelations were analogous to that obtained by Eisenberg et all
and other workers.

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Publication Date
Sat Mar 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Potential and Current Distribution in Flow Through Porous Electrochemical Reactor Working under Limiting Current Conditions
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Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
Elevated CO2 Concentration and Air Temperature Impacts on Mangrove Plants (Rhizophora apiculata) Under Controlled Environment
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Global climate change has shown to have a significant impact on critical ecosystems, that in turn has led to elevated CO2 and temperatures that accompany changes in many abiotic factors, including mangrove forests, facing challenges in their habitat. This study conducted to investigate the morphological and physiological characteristic of the mangrove Rhizophora apiculata in response to elevated CO2 concentration and air temperature for the selection of tree species that are able to adapt to climate change. The seedlings were grown in controlled growth chambers with two temperatures, 21 and 38°C, under elevated CO2 at 650 ppm for three months. The plants watered with two liters of saline water

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
The Optimum Reinforcement Layer Number for Soil under the Ring Footing Subjected to Inclined Load
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The primary components of successful engineering projects are time, cost, and quality. The use of the ring footing ensures the presence of these elements. This investigation aims to find the optimum number of geogrid reinforcement layers under ring footing subjected to inclined loading. For this purpose, experimental models were used. The parameters were studied to find the optimum geogrid layers number, including the optimum geogrid layers spacing and the optimum geogrid layers number. The optimum geogrid layers spacing value is 0.5B. And as the load inclination angle increased, the tilting and the tilting improvement percent for the load inclination angles (5°,10°,15°) are (40%,28%, and 5%) respectively. The reduction percent o

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Publication Date
Mon Oct 25 2021
Journal Name
Iraqi Journal Of Science
The Thermal Effect on PLA And PLA / Curcumin Composite Properties under Positron Annihilation Lifetime Spectroscopy
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     In this study, pure polylactic acid (PLA) and composite polylactic acid/ curcumin (PLA / Cur) were prepared by a suspension of ultrasonically agitated micrometer-sized curcumin powder, which was mixed with chloroform solvent  under slow mechanical stirring and incorporated into the PLA. The resulting suspension was used to cast free-standing PLA / Cur composite films. The filler content was chosen to be 2.0 wt % curcumin. Physical properties (glass transition, temperature, mechanical and thermodynamic) were analyzed by Positron Annihilation Lifetime Spectroscopy (PALS), which is a unique tool for analyzing the defects of polymer materials. The free volume and holebility of PLA and PLA / Cur were studied&nbsp

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Plant Interactions
Molybdenum application enhances antioxidant enzyme activity and COR15a protein expression under cold stress in wheat
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