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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
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
A Discourse Taxonomy of Language Cliched Units in English and Russian: Дискурсивная таксономия языковых клишированных единиц в английском и русском языках
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 The paper exposes a discourse taxonomy of language clichéd units in English and Russian, and presents some definitions of what is a cliché as being a semioticform of perceiving language and discourse. Also, it deals with language clichés as being units of structure reflecting a scheme of stereotypical situations of dialogue, whether among individuals of one culture, or in relation to cross-cultural communication. The paper proposes a taxonomy of units in language clichés in English and Russian by tackling clichés of daily use, such as professional, cultural, artistic, and scientific clichés.

Аннотация

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Effect Of Comprehensive Income In Market Value Of Company Importance Of Comprehensive Income In Market Value Of
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The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Importance of New Use of Concrete in Iraq Analysis of Development And Use of Concrete in Architecture
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Since its invention by the Ancient Romans and later developed during the mid-18th century, the concrete structure and finish, has been considered as the most powerful, practical, economic and constructional material that meets the building’s architectural and aesthetical requirements. By creating unique architectural forms, the pioneer architects used concrete widely to shape up their innovative designs and buildings.

The pre-mixed ultra-high performance concrete which manufactured by Lafarge.

The transparent concrete and cement that allow the light beams to pass through them, introduces remarkable well-lit architectural spaces within the same structural criteria. This product is a recyclable, sustainab

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Publication Date
Sat Aug 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Efficacy of arthrocentesis with injection of hyaluronic acid in the treatment of internal derangement of temporomandibular joint
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Background: Temporomandibular joint disorders refer to a group of heterogeneous pain and dysfunction conditions involving the masticatory system, reducing life quality of the sufferers. Arthrocentesis is simple and less invasive surgical procedure for the treatment of internal derangement than arthroscopy and better than other conservative procedures such as drugs, occlusal appliances and physiotherapy. The aim of the study was to evaluate the effect of arthrocentesis with injection of hyaluronic acid in the treatment of internal derangement of temporomandibular joint for the restoration of its function, reducing pain and preventing further deterioration of the temporomandibular joint dysfunction. Materials and methods: This study was perfo

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Publication Date
Sat Aug 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of LED Light on Depth of Cure and Microhardness of Three Types of Bulkfill Composite
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Background: To evaluate the ISO depth of cure of bulkfill composites and depth of cure which determined by Vickers microhardness test. Materials and Methods: Bulkfill resin composite specimens (n=150) were prepared of three bulkfill composite materials (TetricEvo Ceram, Quixfil and SDR) and light cured by Flash max p3 for 3, 10, 20 seconds and by wood pecker for 10, 20 seconds respectively, a mold was filled with one of the three bulkfill composites and light cured. The specimens removed from the mold and scraped by plastic spatula and the remaining length (absolute length) was measured which represent the ISO depth of cure. After that the specimens were returned into the mold and a microhardness indentation device applied on the specimen

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Publication Date
Fri Jan 24 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
THE EFFECT OF TERMITES EXTRACT ON INHIBITION OF GROWTH OF SOME PATHOGENIC BACTERIA AND SYNTHESIS OF BIOFILM
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This study was aimed to extract the effective material from the dry nests of termites and detect its antibacterial activity against some pathogenic bacterial isolates and inhibit synthesis of its biofilm. Termites dry nests were collected and the effective material was extracted then the antibacterial activity was detected using the disc diffusion assay. Results were showed that the extract have antibacterial material from the Termites dry nests, this extract showed antibacterial activity against Gram positive bacteria (Staphylococcus aureus) at (21.5mm) and Gram negative bacteria ( Enterobacter sp. and Pseudomonas aeruginosa) at (26 mm and 20 mm) respectively by inhibiting their growth, as well as its effect on biofilm production o

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The concept of stigma and its representations in the Arab theatrical text (The Sultan, Al-Ha'ir play, by choice): نزار شبيب كريم - علاء حاتم محسن
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The research deals with the concept of stigma as one of the important phenomena that cast a shadow over the nature of the individual, his being and his personality through the inferior view with which he confronts in society, and (Sartors) indicates in this regard that stigma may lead to negative discrimination that leads to many defects, in terms of obtaining On care, poor health, service, and frequent setbacks that can damage self-esteem. The first roots of this phenomenon go back to the Greek civilization and what the Greeks used to burn and cut off some parts of the body and then announce to the nation that the bearer of this sign is a criminal. In addition to the Arab peoples living from setbacks that contributed to the exacerbation

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
The Broken Wings: The character of the Arab Christian |Woman in Sami Michael's Novel "Trumpet in the Wadi" versus "Jasmine" by Eli Amir: הכנפיים שנשברו דמות האישה הערבית הנוצרית ברומן " חוצוצרה בוואדי " של סמי מיכאל לעומת דמותה ב " יסמין " של אלי עמיר
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Sami Michael and Eli Amir - two Israeli writers born in Iraq and of the same generation (Sami Makhail was born in Baghdad in 1926 and Eli Amir in 1937). They wrote in their novels, among other things, about Orientalism , love and femininity. They both lived wild, extroverted lives. They did not shy away from experiencing anything new that came their way, rebelled against conventions and acted provocatively; they enjoyed the shock and amazement that evoked around them. While trying to find their place in different family settings, they chose to present two Arab Christian heroines. The narrator in Jasmine is the speaker Noori-Eli himself. While the narrator of “Trumpet in the Wadi” is Huda the heroine herself. Both ar

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Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Design bases for waste recycling rules in cities/ Baghdad, a case study"
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Waste is one of the most important problems affecting the city’s environment and its urban landscape, which results from the activities and activities of man and the natural environment. Its sources have varied between residential, commercial, industrial, medical and hazardous, and its spread in cities, on roads and on abandoned open lands, has led to significant negative effects and risks to human health and the environment.

  Therefore, there were serious attempts to deal with waste and follow sequential steps that formed a waste management system such as (collection, sorting, transport, then treatment and disposal). Preventing and reducing waste, then recycling and recovering by composting or burning, and ending with bu

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of cultar, potassium and salinity of irrigation water on some characteristics of vegetative growth of two cultivars of apricot (Prunus armeniaca L.)
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This experiment was conducted in the orchard of the Department of Horticulture,college of Agriculture,Baghdad University during the growing season of 2007 To study the effects of spray with three concentration of cultar(0,500,1000 mg.L-1) ,tow concentration of K2SO4(0,5g.L-1), and salinity of irrigation water with three concentration (1,2,3dS.m-1) on some characteristics of vegetative growth of two cultivars of apricot trees (Labib1 and Zienni).The age of trees was four years .The tree grafted on original of seed apricot . Afactorial trail was carry out according to randomized complete block design with arrangement of split-split with three replications. Salinity of irrigation water took main plot, potassium took sub plot and cultar took s

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