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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 Sep 17 2025
Journal Name
Al-fatih Journal
The impact of the use of mirrors in the level of performance of some skills epeeEmpirical researchStudents on the third stage in the Faculty of Physical Education for Girls
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يهدف البحث الى أعداد بعض تمرينات الاساسية لسلاح الشيش بأستخدام المرايا في تطوير قدرة مستوى تعلم الطالبات في المبارزة ومعرفة الفروق بين المجموعتين التجريبي والضابطة بتأثير استخدام المرايا في مستوى اداء بعض مهارات سلاح الشيش لطالبات المرحلة الثالثة , وقد أستخدمت الباحثتان المنهج التجريبي على عينة من طالبات المرحلة الثالثة , وقد بلغ عددهم (45) طالبة , وقد خرجت الباحثتين بعدة أستنتاجات وهي:- - أن المنهاج التعليمي

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Publication Date
Mon May 23 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Iraqi Pharmaceutical Formula for Clonazepam Oral Drop 2.5 mg/ ml to Treat Seizure Epilepsy in Infants and Children with its Stability Study.: Iraqi Pharmaceutical Formula for Clonazepam Oral Drop 2.5 mg/ ml to Treat Seizure Epilepsy in Infants and Children with its Stability Study.
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This work has been carried out to develop national drug product contains 2.5mg/ml clonazepam as oral drop; it is used for the treatment of epilepsy in infants and children.
Several formulations were prepared using oral drop base, flavor, buffer, sweeteners and preservatives. Selection of best formula relied solely on physic-chemical testing of samples.
Stability study was conducted on the product for six months at different temperatures to determine the expiration date and the best storage conditions.
From the study we obtained an oral drop of good clear solution. The expiry date calculated to be not less than 2 years.

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Prioritized Text Detergent: Comparing Two Judgment Scales of Analytic Hierarchy Process on Prioritizing Pre-Processing Techniques on Social Media Sentiment Analysis
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Most companies use social media data for business. Sentiment analysis automatically gathers analyses and summarizes this type of data. Managing unstructured social media data is difficult. Noisy data is a challenge to sentiment analysis. Since over 50% of the sentiment analysis process is data pre-processing, processing big social media data is challenging too. If pre-processing is carried out correctly, data accuracy may improve. Also, sentiment analysis workflow is highly dependent. Because no pre-processing technique works well in all situations or with all data sources, choosing the most important ones is crucial. Prioritization is an excellent technique for choosing the most important ones. As one of many Multi-Criteria Decision Mak

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العوامل المؤثرة على النزعة الاستهلاكية عند المستهلك العراقي: دراسة تحليلية لآراء عينة من الزبائن باستخدام اسلوب التحليل العاملي
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Factors affecting consumer consumerism Iraqi   The research aims to shed light on the factors influencing consumer consumerism Iraqi and arranged in terms of the degree of importance in influencing through poll sample, which amounted to (85) members of the shoppers of electrical goods in the markets of Baghdad, Questionnaire has been used as a tool head to collect data and information from the sample surveyed and their answers were analyzed using factor analysis and test ( ), and The research group was the most prominent

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Attitudees toward aggresive behaviore for sample of college of education and college of science for womens student: The Attitudees toward aggresive behaviore for sample of college of education and college of science for womens student
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Abstract
The purposes of this study were to identifying the (attitudes of college of
education and college of science for womens in Baghdad university students
toward aggresive behaviore) and to determine the differences of student's
attitudes due to Specialization.
The study sample consists of (460) Female students.Aquestionave of
(59) items was desiged and distributed selected sample after established it's
validity and reliablity.The results indicated that the attitude of Baghdad
University For College of education and college of science students toward
aggresive behaviore were Negative.
The findings revealed that there were statistically significant differences
in the student's attitudes due to special

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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Electro Cardiographic Features of Ptients With Tetralogy of Fallot
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Background: For many decades, the ECG was the
workhorse of non-invasive cardiac test and today although
other techniques provide more details about the structural
anomalies in congenital heart diseases, ECG is likely to be
part of clinical evaluation of patients with such diseases
because it is inexpensive, easy to perform and in certain
situations may be both sensitive and specific.
Objective: this study carried out to identify the pattern of
ECG study in patients with TOF.
Methods: this is a retrospective study of 200 patients
with TOF, referred to Ibn Al-Bitar cardiac center from
April 1993 to May 1999. The diagnosis of TOF established
by echocrdiographic, catheterization and angiographic
study.

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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Enhancement of self-healing to mechanical properties of concrete
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Abstract<p>Concrete is the main construction material of many structures. Exposing to loads creates cracks in concrete, which reduce the performance and durability. The decrease of concrete cracks becomes a necessity demand to ensure more durability and structural integrity of the concrete structure. Autogenous healing concrete is a kind of new smart concretes, which has the ability to reclose its cracks by means of itself. Concrete self-healing is a type of free repairs processes, which is reduce direct and indirect cost of maintenance and repairing. This work targets to inspect the mechanical properties of concrete after using two combinations of two materials (20 kg/m3 calcium hydroxide Ca(OH</p> ... Show More
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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of the Biological Activities of Calendula officials Extracts
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Objective: To assess two kinds of extraction (aqueous and methanolic) for Calendula officials using flowers, leaves
and stems and studying their antibacterial activity against five different bacteria.
Methodology: Calendula officials were selected to carry out this study. Flowers, leaves and stems were collected from
local markets in Baghdad then dried in shade for 7 days and grinded to fine powder. Aqueous hot extracts for 2hr. at
(100c˚) and alcoholic extracts for 48 hrs at (80c˚) were performed using flowers, leaves and stems then studied
antibacterial effect against five different bacterial genuses by using well diffusion technique.
Results: This study showed that hot aqueous extracts for 2hr. to all parts of Cale

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Publication Date
Wed Jun 20 2012
Journal Name
Journal Of Biotechnology Research Center
Evaluation of toxic effects of two weight reduction pills
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Abstract his study involved evaluation of side effects of two weight reduction pills that had been widely distributed in the last period. Two weight reduction compounds are studied, Reductil (containing chemical substances) and Chinese’s weight reduction herbs (containing natural substances). Two doses for each compound are used in this research; 5mg/ml and 0.5mg/ml for Reductil, while 30mg/ml and 10mg/ml for Chinese weight reduction herbs. To evaluate the toxic effects of these compounds, the following parameters were determined which include mitotic index (cytogenetic analysis), serum FSH and LH hormones level (follicles stimulation hormone/FSH and lutenising hormone/LH) and histological examination of female mice ovaries. Control group

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Effect of bentonite addition on some properties of porcelain
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Porcelain is one of the most important ceramic materials with a wide range of traditional and technical applications. Since most mixtures of porcelain have a high sintering temperature, bentonite has been added in this research to improve the characteristics of sintering and burning. The porcelain mixture consisted of the following Iraqi raw materials: 30% wt kaolin, 30 wt% non-plastic clay (grog), 10% wt sodium feldspar, 10 wt% potassium feldspar and 20 wt% flint. After the mechanical mixing process and transfer the powder mixture to the slurry by adding distilled water, then different weight percentage of the sodium bentonite(0, 2.5, 5, 7.5 and 10) wt% was added. The specimens were prepared by using the solid casting m

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