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
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
A Dubbed Turkish Drama and their Effects of the Behavior of Algerian Women: A Survey Study of a Sample of Women – The City of Mesila is a Model
...Show More Authors

The study aims to identify the effects of dubbed Turkish drama on the public through the application of a sample of the views of women. The study also attempts to monitor the causes and motives due to the act of observation and to identify the various effects of this act. In order to achieve these goals, the researcher relies on the descriptive approach in addition to the questionnaire and interviews to collect data. It ends with a number of results such as: The study aims to identify the effects of dubbed Turkish drama on the public through the application of a sample of the views of women. The study also attempts to monitor the causes and motives due to the act of observation and to identify the various effects of this act. In ord

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 19 2025
Journal Name
Al–bahith Al–a'alami
SOCIAL MEDIA AND ITS ROLE IN THE PRODUCTION AND NUTRITION OF CRISES: "ANALYTICAL STUDY OF A SAMPLE OF TWITTER DURING THE GULF CRISIS 2017"
...Show More Authors

Social networking sites have become very popular since the beginning of the current decade and have become linked to our daily life. We follow the news, Analyses  and opinions on the one issue in a way that attracts millions of users and the number grows every secon On Twitter, one of the most important social networking sites, all social groups rushed from the president to the last citizen to open accounts when they found themselves forced to do so .

During the recent Gulf crisis, Twitter was buzzing with Twitter, which achieved the largest circulation globally. Instead of serving the issue and directing it to serve the Arab interest, most of the publications were on th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The possibility of applying CAPP technology to improve the quality of the product
...Show More Authors

     The research deals with A very important two subjects, computer aided process planning (CAPP) and Quality of product with its dimintions which identified by the producer organization, the goal of the research is to Highlight and know the role of the CAPP technology to improve quality of the product of (rotor) in the engines factory in the general company for electrical industries, The research depends case study style by the direct visits of researcher to the work location to apply the operational paths generated by specialized computer program designed by researcher, and research divides into four axes, the first regard to the general structure of the research, the second to the theoretical review, the t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Social Heritage of Mamage in Baghdad City
...Show More Authors

Marriage as a social case began Almighty God created Adam, peace be upon him then created from the rib Eve to be the first couple of human beings on the face of the earth and the formation of the first social family in the land, human and picked up this social reality through the generations, but in different shapes and purposes, but the mating process is one. So I got the divine religions and organized that life, especially in Islam, as explained every aspect of the life of the role and practice of marriage and had a large share in this organization and I got many Quranic verses and the Hadith.
With different civilizations, many of the marriage ceremony appeared in ancient societies take several forms of marriage.
But marriage and

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Flourishing Economic Life In the City of Asturabaz
...Show More Authors

Flourished economic life in the city Asturabaz was the main engine of social and political conditions in the city; In order to provide factors to help the successful cultivation of the city as well as the prosperity of the industry as famous city Asturabaz since ancient times textile industry and won wide acclaim as well as leather and wood industries and the pharmaceutical industry industry in addition to the livestock that have contributed to increased imports of the city, and this led to the prosperity of the evolution of physical movement and intellectual life.

View Publication Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Technological Change in Process Design Decisions (Applied study in an organization)
...Show More Authors

Abstract:

     Due to the importance of technology and the accompanying changes of the environment affecting companies that use the technology mainly in their work, especially as most companies live in an unstable dynamic environment, which motivated the researchers to choose the International Company for smart card (Keycard) as a field of research and find ways to them to face Those changes.

     The problem of the study was "limited attention to the components of technological change", which included research and development, innovation and information technology, which had an impact on the design decisions of the process (process selection, cust

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Sep 06 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF IRON AVAILABITITY OF WHEAT FLOUR PRODUCED IN BAGHDAD CITY MILLS: DETECTION OF IRON AVAILABITITY OF WHEAT FLOUR PRODUCED IN BAGHDAD CITY MILLS
...Show More Authors

In the present study, a total of 245 flour samples were collected from 49 mills on both sides of Baghdad city (Al- Karkh and Al- Resafa), during the period from 1/6 - 1/12/ 2015 to detect the prolportion of iron added to the flour samples. It is found that only 45% of mills produced flour contain the prescribed percentage of iron (30-60 ppm) while 51.9% of the mills produced flour at rate is less or much more than the prescribed percentage, while only 4.1% of the mills were not added iron to the flour.

View Publication Preview PDF
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
External audit data on liabilitySocial organizations for profit
...Show More Authors

Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The impact of re-engineering to achieve effective performance level of Ministry of electricity operations/an applied study of process reengineering clean solar cells
...Show More Authors

 The study is dealing with an application reengineering process clean solar cells in the Ministry of electricity,  as aimed at the possibility of the applicability and impact of re-engineering to achieve the level of performance of the Ministry's operations, with the application of the cleaning process  solar cells, developed, improved and found a correlation, statistically significant effect between variable re-engineering and performance as well as the application of process reengineering clean solar cells:1- Before the re-engineering process the total time for cleaning up and solar cell 20 minutes and number of columns performed per day 24 columns and total  columns750 which were completed per month that re

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The hydrological regime of the Tigris River in the city of Baghdad
...Show More Authors

Water drainage pattern in the rivers and changed the nature of the renewed feeding areas
in the basin in terms of topographic and geological conditions and climate in addition to the
human role in organizing the process flow within these basins. This study addressed the
development of the Tigris River Hydrological in the city of Baghdad and found that the
annual rate of water drainage in the Tigris River was driven down very significantly,
especially in the past twenty years, and since 1996 up to 2014 record flow rates of less than
the overall rate of discharge of water, a (950 m3 / s ), in addition to the quarterly decrease the
discharge rates, especially since the beginning of the year 2000 and took converge all fo

... Show More
View Publication Preview PDF