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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
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
The Impact of Geomagnetic Storms on the Ionospheric Critical Frequency in the Northern and Southern Mid-Latitude Hemisphere Regions
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In this work, the impact of different geomagnetic storm events on the plasma-sphere layer (ionosphere layer) over the northern and southern hemisphere regions was investigated during solar cycle 23. To grasp the influence of geomagnetic storms on the behavior and variation of the critical frequency parameter of the F2 ionospheric layer (foF2), five geomagnetic storms (classified as great, severe, and strong), with Disturbance storm time (Dst) values <-100 nT were chosen. Four stations located in different mid-latitude regions in northern and southern hemispheres were designated, the northern stations are: Millstone Hill (42.6° N, 288.50° W) and Rome (41.90° N, 12.50° E) and the southern stations are: Port Stanley (-51.60° S,

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Comparative Analysis for the Seasonal Variations of the IF2 and T Ionospheric Indices during Solar Cycles 23 and 24
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In this work, a comparative analysis for the behavior and pattern of the variations of the IF2 and T Ionospheric indices was conducted for the minimum and maximum years of solar cycles 23 and 24. Also, the correlative relationship between the two ionospheric indices was examined for the seasonal periods spanning from August 1996 to November 2008 for solar cycle 23 and from December 2008 to November 2019 for solar cycle 24. Statistical calculations were performed to compare predicted values with observed values for the selected indices during the tested timeframes. The study's findings revealed that the behavior of the examined indices exhibited almost similar variations throughout the studied timeframe. The seasonal variations were

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Biotechnology
The Hypoglycemic and Hypolipidemic Activity of Aqueous Green Tea Extract in Normal and Alloxan Induced Diabetic Male Albino Rats
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This study was designed to investigate the hypoglycemic and hypolipidemic activity of aqueous green tea (GT) extract in normal and alloxan-induced diabetic rats. Forty adult male albino rats weighing 180-200 g were divided into four groups of 10 rats each: The first group was served as control; the second group was treated with GT (250 mg/kg b.w); the third group was affected by inducing experimental diabetes by intraperitonial injection of alloxan (150 mg/kg b.w); and the fourth group was affected by inducing diabetes and treated with GT (250 mg/kg b.w). Level of blood glucose and lipid profile [total cholesterol (TC), triglycerides (TG), high-density lipoprotein cholesterol (HDL-C), low density lipoprotein cholesterol (LDL-C) and ve

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Publication Date
Sat Dec 01 2018
Journal Name
Engineering And Technology Journal
Comparison between the Biological Activity of Agaricus bisporus Fruiting Bodies and Albizzia lebbeck Leaves Extract against Different Pathogenic Microoganisms
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Publication Date
Fri Mar 12 2021
Journal Name
Medico Legal Update
Human Cytomegalovirus Infection as a Risk Factor for Type 2 Diabetes Mellitus Development in a Sample of Iraqi Patients
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Type 2 diabetes mellitus which abbreviate as T2DM is a complex endocrine and metabolic disorder arisingfrom genetic and environmental factors interaction which in turn induce various degrees of insulin functionalalteration on peripheral tissues. Globally, T2DM has develop into a public health problem. Therefore, Thestudy included (75) patients(37 female and 38 males) suffering from T2DM who visit al-kadhimiya teachinghospital with age range 20-80 years and (70) as healthy controls with age range 20-70 years. All studiedgroups were evaluated CMV IgG by ELISA,B. urea, S. Creatinine, cholesterol and triglyceride the resultsshowed that B.urea, S.creatinine and serum cholesterol showed a non-significant differences between studiedgroup,

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Publication Date
Mon Jan 15 2018
Journal Name
Pollution Research
STUDY THE EFFECT OF THE WAVES EMITTED FROM TOWERS COMMUNICATION IN SOME BIOLOGICAL STANDERDS FROM DIFFERENT REGIONS IN BAGHDAD
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The mobile phone has become one of the most important in our days. The effects of waves from mobile base station may cause health effects on human. The aim of this work was to study the effect of radiofrequency (RF) emitted from mobile base station on the hemoglobin (Hb), packed cell (PCV), white blood cells (WBC) and liver enzymes activity including glutamic oxaloacetic transaminase (GOT), glutamic pyruvie transaminase (GPT) and Alkaline phosphatase (ALP). In this study the people divided into control group who living away from mobile base station and experimental group who living near to the mobile base station. The present result found there is no significant differences (P<0.05) in the Hb and PCV, but there was a significant increases (

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Publication Date
Sat Sep 30 2023
Journal Name
Romanian Journal Of Rheumatology
Association between genetic polymorphism in tumor necrosis factor-alpha gene and adverse effects of etanercept in rheumatoid arthritis patients
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Background. Gene polymorphisms affect etanercept’s pharmacokinetics, pharmacodynamics, and side effects. This effect is evidenced by the extensive genetic variation in the drug’s targets. Objectives. This study aims to find the association between different genotypes of the promoter region of the TNF-α gene at -308G/A(rs1800629), -857C/T(rs1799724), -863 C/A(rs1800630), -1031 T/C (rs1799964), -806 C/T (rs4248158) and -376 G/A (rs1800750) and the side effects of ETN that occurred to Iraqi RA patients. Method. The trial included patients with rheumatoid arthritis who had been using ETN for at least six months. The participants were from the Baghdad Teaching Hospital Rheumatology Unit. The PCR was sequenced to determine the polymo

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Publication Date
Fri Jul 24 2020
Journal Name
Indian Journal Of Forensic Medicine &amp; Toxicology
The Incidence of Hepatitis C Virus Infections among People Screened in Governmental Health Care Facilities in 2018 in Iraq
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Publication Date
Fri Dec 01 2023
Journal Name
Diyala Journal For Veterinary Sciences
Evaluate the Seroprevalence of Human Papillomavirus Immunoglobulin IgM among Women and Its Relationship with Cervical Cancer In Diyala Governorate
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Background: Prolonged infections caused by High-risk HPVs have the potential to cause cancer in the regions of the body where they infect cells, including the cervix or the oropharynx, which refers to the rear part of the throat. Aims: To detection of Human Papillomavirus (HPV) -IgM , IL-10 and TNF among Iraqi women Methods: A total of 89 blood sample were collected from females with various cervical lesions and 40 blood samples were collected from apparently healthy along with a control group of 40 healthy females. The presence of Human Papillomavirus (HPV) -IgM, IL-10 and TNF in the collected samples was assessed using the ELISA technique. Results: The positivity rate of HPV IgM was 13.5%. This positivity was higher among individuals age

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Publication Date
Sun Aug 07 2022
Journal Name
Hiv Nursing
Assessment of ApoE Gene Variants and Apob-100 R3500q Mutation as Genetic Risks for Dyslipidemia: A Case-Control Study
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Background: Dyslipidemia is defined as an abnormally high level of various lipids in the blood. It is considered a major risk for atherosclerosis and coronary artery disease. Genetic susceptibility can have a significant influence on the development and progression of dyslipidemia. ApoB-100 R3500Q mutation and ApoE variants are among those genetic risks for dyslipidemia. This study aims to assess the possible contribution of ApoB and ApoE variants on lipid profile among a group of early-onset ischemic heart disease (IHD) patients in comparison to a group of controls. Methods: Forty patients with dyslipidemia and early-onset IHD without chronic conditions likely to cause derangement of lipid levels were recruited to this case-control study

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