Preferred Language
Articles
/
jeasiq-882
Scope of using accounting of responsibility under contition of public badget
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Wear Behavior Performance of Polymeric Matrix Composites Using Taguchi Experiments
...Show More Authors

This research estimates the effect of independent factors like filler  (3%, 6%, 9%, 11% weight fraction), normal load (5N, 10N, 15N), and time sliding (5,7 , 9 minutes) on wear behavior of unsaturated polyester resin reinforced with jute fiber and waste eggshell and, rice husk powder composites by utilizing a statistical approach. The specimens polymeric composite prepared from resin unsaturated polyester filled with (4% weight fraction) jute fiber, and (3%, 6%, 9%, 11% weight fraction) eggshell, and rice husk by utilizing (hand lay-up) molding. Dry sliding wear experiments were carried utilizing a standard (pin on disc test setup) following a well designed empirical schedule that depends on Taguchi’s experimental design L9 (MINIT

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Applied Sciences
Improvement of Mechanical Welding Properties by using Induced Harmonic Vibration
...Show More Authors

View Publication
Scopus (15)
Crossref (15)
Scopus Crossref
Publication Date
Tue Mar 01 2011
Journal Name
Al-khwarizmi Engineering Journal
Noise Removal of ECG Signal Using Recursive Least Square Algorithms
...Show More Authors

This paper shows an approach for Electromyography (ECG) signal processing based on linear and nonlinear adaptive filtering using Recursive Least Square (RLS) algorithm to remove two kinds of noise that affected the ECG signal. These are the High Frequency Noise (HFN) and Low Frequency Noise (LFN). Simulation is performed in Matlab. The ECG, HFN and LFN signals used in this study were downloaded from ftp://ftp.ieee.org/uploads/press/rangayyan/, and then the filtering process was obtained by using adaptive finite impulse response (FIR) that illustrated better results than infinite impulse response (IIR) filters did.

View Publication Preview PDF
Publication Date
Tue Jun 06 2023
Journal Name
Journal Of University Of Anbar For Pure Science (juaps)
Approximate Solution of Emden-Fowler Equation Using the Galerkin Method
...Show More Authors

Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Treatment of Dairy Wastewater by Electrocoagulation using Iron Filings Electrodes
...Show More Authors

This study investigated the treatment of dairy wastewater using the electrocoagulation method with iron filings as electrodes. The study dealt with real samples collected from local factory for dairy products in Baghdad. The Response Surface Methodology (RSM) was used to optimize five experimental variables at six levels for each variable, for estimating chemical oxygen demand (COD) removal efficiency. These variables were the distance between electrodes, detention time, dosage of NaCl as electrolyte, initial COD concentration, and current density. RSM was investigated the direct and complex interaction effects between parameters to estimate the optimum values. The respective optimum value was 1 cm for the distance between electrodes, (6

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Mechanical Engineering
Improving the Performance of the Vehicle Suspension System Using Inerter
...Show More Authors

Preview PDF
Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Estimation of The Zenith Path Delay using RTK-DGPS measurements
...Show More Authors

In this paper, the method of estimating the variation of  Zenith Path Delay (ZPD) estimation method will be illustrate and evaluate using Real Time Kinematic Differential Global Positioning System (RTK-DGPS). The GPS provides a relative method to remotely sense atmospheric water vapor in any weather condition. The GPS signal delay in the atmosphere can be expressed as ZPD. In order to evaluate the results, four points had been chosen in the university of Baghdad campus to be rover ones, with a fixed Base point. For each rover position a 155 day of coordinates measurements was collected to overcome the results. Many models and mathematic calculations were used to extract the ZPD using the Matlab environment. The result shows

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Molecular Detection of Suspected Leishmania Isolates Using Polymerase Chain Reaction
...Show More Authors

Leishmaniasis is a widespread parasitic disease that occurs as a result of infection with a unicellular parasite belonging to the genus Leishmania. Diagnosis by conventional methods is inaccurate and is not sensitive to confirm the genus infection. Here, we have investigated a methods for Leishmania genus diagnosis, which includes the technique of polymerase chain reaction to detect the presence of the parasite at in vitro for promastigote cultures using three genus-specific primer pairs to amplify HSP70, ITS, and ITS2. The results showed single band of ~1422, ~1020, and ~550 respectively. This study has proved the ability of these primer pairs to detect Leishmania infection and recommend them to be used for detection of leishmaniasis in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Craniofacial Surgery
Radiographic Assessment of Nasopalatine Canal Using Cone Beam Computed Tomography
...Show More Authors

View Publication
Scopus (8)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
DIFFICULTIES IN USING THE INTERNET IN THE TEACHING OF SCIENCES
...Show More Authors

The present research aims at recognizing the difficulties and problems which hamper teachers and educators alike when using the internet for educational purposes.It discusses the benefits of the internet as a source of information or publication and as a communicative tool.Arandom sample of (30) teachers working at schools in Baghdad / Second Risafa,was selected.Three of the sample members use the internet for student project plans via internet centers, whereas 16 of them use it for chatting, emailing and research purposes.The rest of the sample have limited knowledge of the internet. The researcher used the interviewing method to gather data from

... Show More
View Publication Preview PDF
Crossref