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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
Mon Oct 28 2019
Journal Name
Iraqi Journal Of Science
Exploration of A Cemetery Using Ground Penetration Radar
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     Ground penetrating radar (GPR) technology is used to determine the extent to which this technique can detect with a high-frequency range from 10 MHz to 1000 MHz into the ground by a transmitting antenna and A graveyard was found beneath the depth of the three meters under Surface of the earth in the shrine of the Prophet Houd and Saleh in Al-Najaf Governorate surveyed by through 4 tracks. Ground Penetrating Radar (GPR) is a device that transmits short pulses of electromagnetic energy with pulse duration about 1 ns to 20 ns. applying the filter Time- Zero to the same profile at a depth (3m) , Two types of antennas were used in this study, with two different frequencies antennas (250, 500 )MHz Three tracks (23,25,2

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
High performance work systems and general industrial enterprise performance
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High performance work systems and general industrial enterprise performance

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Publication Date
Thu Feb 09 2023
Journal Name
Journal Of Educational And Psychological Researches
An Evaluation Study of the Classroom Activities within the Developed English Course (Flying High) for the High School First- Grade Students in View of Creative Thinking Skills
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The study aims to examine the classroom activities of the developed English course (Flying High) for the high school first-grade students, identify creative thinking skills appropriate for this grade, and show the extent the classroom activities involve these skills from the female- teachers ‘point of view. The study adopted the descriptive survey method. The study community consists of all (50) English female-teachers who teach high school first grade in Arar city during the academic year (1440 -1441 A.H, the first semester). The study was applied to all respondents. The researcher used a questionnaire as a study tool. The study revealed that the female-teachers reported their disagreement and refusal of the classroom activities in th

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Beran estimator using Nadaraya-Waston and Prestley-chao weights in estimating the conditional survival function of breast cancer patients
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This study includes the application of non-parametric methods in estimating the conditional survival function of the Beran method using both the Nadaraya-Waston and the Priestley-chao weights and using data for Interval censored and Right censored of breast cancer and two types of treatment, Chemotherapy and radiation therapy Considering age is continuous variable, through using (MATLAB)  use of the (MSE) To compare weights The results showed a superior weight (Nadaraya-Waston) in estimating the survival function and condition of Both for chemotherapy and radiation therapy.

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Publication Date
Wed Apr 25 2012
Journal Name
The Nineteenth Scientific Conference The College Of Education \al-mustansiriyah University
Solution of Ordinary BVP's of Eighth Order Using Osculatory Interpolation Technique
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The aim of this paper is to present method for solving ordinary differential equations of eighth order with two point boundary conditions. We propose two-point osculatory interpolation to construct polynomial solution.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Assessment of the Body Radioactivity of I-131 Using Two Techniques
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      Iodine-131 has become an essential radionuclide used in nuclear medicine for clinical and research purposes. The increase use of this radionuclide in medicine for diagnostic and treatment of thyroid diseases creates a demand to obtain a feasible methodology for occupational or accidental monitoring of internal contamination. In this study, two techniques were employed to find an appropriate one of in vivo bioassay for evaluating Iodine-131 body content. A scanning Whole Body Counter (WBC) equipped with 6NaI (Tl) scintillation detector, an anthropomorphic phantom and point source were used. The results showed that the counter sensitivity, as a first approach (conventional method), had a logarithmic and significant correlation w

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Environmental study of groundwater in southwest of Baghdad, Yusufiyah using GIS
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Ground water hydrochemical study in Yusufiyah depends upon (25) wells where major cations and anions were obtained as well as trace elements. The hydrochemical properties include the study of (pH, EC, TDS, and TH). The groundwater of the study area is odorless and colorless except the wells (13 and 16) with a salty taste due to the elevated (TDS) concentration in it, where the wells depth ranges between 7-20 meters. Depth of water in these wells was about 25-35 meters above sea level. Groundwater generally flows from east to west and from north east to south west. The resource of groundwater depends upon surface water. Physical specifications are measured in the water samples included temperature, color, taste, odor, pH, electrical condu

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Multicomponent Biosorption of Heavy Metals Using Fluidized Bed of Algal Biomass
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This paper aims to study the biosorption for removal of lead, cadmium, copper and arsenic ions using algae as a biosorbent. A series of experiments were carried out to obtain the breakthrough data in a fluidized bed reactor. The minimum fluidization velocities of beds were found to be 2.27 and 3.64 mm/s for mish sizes of 0.4-0.6 and 0.6-1 mm diameters, respectively. An ideal plug flow model has been adopted to characterize the fluidized bed reactor. This model has been solved numerically using MATLAB version 6.5. The results showed a well fitting with the experimental data. Different operating conditions were varied: static bed height, superficial velocity and particle diameter. The breakthrough curves were plotted for each metal. Pb2+ s

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Evaluation of the Mishrif Formation Using an Advanced Method of Interpretation
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The Mishrif Formation is one of the most important geological formations in Iraq consisting of limestone, marl, and shale layers since it is one of the main oil producing reservoirs in the country, which contain a significant portion of Iraq's oil reserves. The formation has been extensively explored and developed by the Iraqi government and international oil companies, with many oil fields being developed within it. The accurate evaluation of the Mishrif formation is key to the successful exploitation of this field. However, its geological complexity poses significant challenges for oil production, requiring advanced techniques to accurately evaluate its petrophysical properties.

   This study used advanced well-logging analysi

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Publication Date
Thu Apr 29 2021
Journal Name
Iraqi Journal Of Science
Investigation of transition symmetry shapes of 160-168Yb nuclei using IBM
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The interacting boson models,  and  were used to perform a complete study  of even –even 160-168Yb isotopes .The low –lying positive parity states, dynamic symmetries, reduced electric quadrupole transition probability , quadruple  momentum , and potential energy surface  for 160-168Yb  were investigated. Energy level sequences and energy ratios showed the gradual transition of the properties of these nuclei from the γ-unstable features  to the rotational features . Adding the pairing parameter  to   Hamiltonian had a very slight effect on this feature, but it raised the β band, since it represents symmetry breaking such as in γ-unstable features . This applie

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