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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 Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
‘There is no place like home’: A Comparative Study of the Meaning of Home in The Wonderful Wizard of Oz and Peter and Wendy
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The Wonderful Wizard of Oz and Peter and Wendy present universal ideas that exist in all times, despite being written in the beginning of the 20th century. Among the most significant ones is the concept of “home”. The article discusses the essentiality of the idea of “home” where the identity of an individual shapes, and where one’s spiritual, psychological, and physical being develop. It also studies the attitudes of each protagonist towards the concept of ‘home’ based on their understanding of it and according to their gender differences. The characters in both stories tread on the path of perplexity between leaving their homes and returning to them. Peter’s world is the world of imagination while Doro

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Approximate Solution of Some Classes of Integral Equations Using Bernstein Polynomials of Two-Variables
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The research aims to find approximate solutions for two dimensions Fredholm linear integral equation. Using the two-variables of the Bernstein polynomials we find a solution to the approximate linear integral equation of the type two dimensions. Two examples have been discussed in detail.

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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Vaccination of chicken against Coccidiosis by using live Oocysts of different species of Eimeria
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The study was conducted to vaccinate chickens against coccidiosis  using alive vaccine contain seven species of chicken Eimeria,  E. tenella, E. brunetti, E. necatrix, E. maxima, E. mevati, E. acervulina  and E. praecox.    A total of 120 chicks were divided into two main groups: broiler group and egg laying group.  The birds of each group were allocated on to three pins, each contains 20 chicks.  The birds of the experiment were vaccinated at day nine of age, with a suspension of mixed Eimeria which contain 50 Oocysts of E. tenella with a different percent of other species, respectively.  The vaccine was given to chicks in the 1st pins of each group with drinking water,  the chicks in th

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Publication Date
Thu May 17 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determination of the Degree of Consumption (DoC) of Lube Engine Oils Using Fluorescence Spectroscopy
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    The accreditation of a fast, inexpensive, and simple way to discriminate between different kinds of oils and their efficacy “degree of consumption (DoC)” has been developed. The fluorescence spectroscopy provides a reliable method for oil inspection without resorting to tedious separation.

Different new and used oil samples available in the local Iraqi market were investigated. While the challenge is to build a directory containing data of all the oils available in the local market. This method expected to control the falsified (forged) trademarks of motor oils and to discriminate between different oils.

The excitation-emission spectra of oil samples were determined in the range of 200 â€

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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
The effect of using synthetic fibers on some properties of modified juss
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This paper examines the mechanical properties of a composite material made of modified Iraqi gypsum (juss) reinforced with polypropylene fibers. The modified juss was prepared by adding two percentages of cement (5, 10) %. Two percentages of polypropylene fibers were used, to reinforce the modified juss (1, 2) %. The water/dry compound ratio used was equal to 0.53%. The composite was evaluated based on compressive strength, flexural strengths, absorption percentage, density, acoustic impedance, ultra - pulse velocity, longitudinal shrinkage and setting time tests. The results indicated that the inclusion of cement on to juss increases the compressive strength, absorption percentage, density, acoustic impedance, ultra - pulse velocit

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Publication Date
Wed Sep 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhancement of Uniformity of Solid Particles in Spouted Bed Using Stochastic Optimization
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Performance of gas-solid spouted bed benefit from solids uniformity structure (UI).Therefore, the focus of this work is to maximize UI across the bed based on process variables. Hence, UI is to be considered as the objective of the optimization process .Three selected process variables are affecting the objective function. These decision variables are: gas velocity, particle density and particle diameter. Steady-state solids concentration measurements were carried out in a narrow 3-inch cylindrical spouted bed made of Plexiglas that used 60° conical shape base. Radial concentration of particles (glass and steel beads) at various bed heights and different flow patterns were measured using sophisticated optical probes. Stochastic Genetic

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Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study of Hydroisomerization of n-Decane using Pt/SAPO-11 catalysts
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The hydroisomerization of n-decane was studied on SAPO-11 catalyst. Catalyst of 0.25wt.%Pt/SAPO-11 was prepared locally and used in the present work. The hydroconversion performed in a continuous fixed-bed laboratory reaction unit. Experiments of n-decane isomerization were performed in a temperature range of 200 to 275°C,LHSV range of 0.5-2 h-1, and hydrogen to decane mole ratio of 2.1-8.2. The results show that the n-decane conversion increases with increasing temperature and  decreasing LHSV , the maximum conversion 56.77 % was achieved at temperature 275°C and LHSV of 0.5 h-1. The kinetic of n-decane isomerization was also studied and the reaction was first order. The kinetic analysis also showed that the activation energy eq

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Monitoring of environmental variations of marshes in Iraq using Adaptive classification method.
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The object of the presented study was to monitor the changes that had happened
in the main features (water, vegetation, and soil) of Al-Hammar Marsh region. To
fulfill this goal, different satellite images had been used in different times, MSS
1973, TM 1990, ETM+ 2000 and MODIS 2010. K-Means which is unsupervised
classification and Neural Net which is supervised classification was used to classify
the satellite images 0Tand finally by use 0Tadaptive classification 0Twhich is0T3T 0T3Tapply
s0Tupervised classification on the unsupervised classification. ENVI soft where used
in this study.

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Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study of Hydroisomerization of n-Decane using Pt/SAPO-11 catalysts
...Show More Authors

The hydroisomerization of n-decane was studied on SAPO-11 catalyst. Catalyst of 0.25wt.%Pt/SAPO-11 was prepared locally and used in the present work. The hydroconversion performed in a continuous fixed-bed laboratory reaction unit. Experiments of n-decane isomerization were performed in a temperature range of 200 to 275°C,LHSV range of 0.5-2 h-1, and hydrogen to decane mole ratio of 2.1-8.2. The results show that the n-decane conversion increases with increasing temperature and  decreasing LHSV , the maximum conversion 56.77 % was achieved at temperature 275°C and LHSV of 0.5 h-1. The kinetic of n-decane isomerization was also studied and the reaction was first order. The kinetic analysis also showed that the

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Study of the Porosity of Certain pharmaceutical Tablets using Mercury Intrusion Porosimeter
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Porosity and pore structure are important characteristics of pharmaceutical tablets, since they influence the physical properties, such as mechanical strength, density and disintegration time. This paper is an attempt to investigate the pore structure of four different paracetamol tablets based on mercury porosimetry. The intrusion volumes of mercury were used to calculate the pore diameter, pore volume and pore size distribution. The result obtained indicate that the variation of the pore volume in the tablets followed the sequence:- S.D.I. Iraq? Pharmacare,Dubai-U.A.E.? Bron and Burk(UK) London?Lark Laboratories(India), while the variation of surface area followed the sequence:- S.D.I. Iraq? Lark Laboratories(India)? Pharmacare,Dubai-U.A

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