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Public budget System repair Targets Prepared Public Budget
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Require senior management of the state when developing the strategy the general budget to the clarity of the reasons that are based upon the ministries in the preparation of estimates of expenditure for the next year to justify the spending, and in the absence of targets, the ministry or government unit would not be in front, but be guided by the size of expenditure for the last year in addition to the percentage of represented an increase of appropriations required for the next year in light of the fiscal policy of the state, so the requested increase in appropriations to meet the desired increase in some of its activities and to meet the increase in salaries and prices. So must be available to the Ministry of criteria that could be relied upon to determine the estimated increase in spending as a result of the projected increase in some activities.

It is clear from this that the budget is the outcome of the economic studies of past and under which approval of long-term plan in the light of national objectives needs to be done by the ministries and mean that the budget estimates are derived from data flow from the higher managerial levels and in contrast to the traditional method where the starting estimate budget levels administrative world, then ascend to the levels of the Supreme Administrative Moreover, the programming goals made the programs a central part of the assessment and trade-offs and decision-making regardless of the management levels that are interested in the implementation of the program has been created this way the opportunity to connect the inputs (costs) and outputs (achievements or benefits) for each the program.

Supports the proposed model for this system in achieving the goals of government programs to link the state and assess their contribution to the level of macroeconomic and social components of a number of basic requirements which are marginal to the success of this system. And summed up the basic components of this system as follows:

  1. Formulation of goals and sub-quantitatively and qualitatively and temporally.
    2. Responsibilities for planning and Implementation and taking control.
    3. Develop standard benchmarks to achieve goals.
  2. Calendar periodic performance.

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Windows-Based Special Applications Router
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The design and implementation of an active router architecture that enables flexible network programmability based on so-called "user components" will be presents. This active router is designed to provide maximum flexibility for the development of future network functionality and services. The designed router concentrated mainly on the use of Windows Operating System, enhancing the Active Network Encapsulating Protocol (ANEP). Enhancing ANEP gains a service composition scheme which enables flexible programmability through integration of user components into the router's data path. Also an extended program that creates and then injects data packets into the network stack of the testing machine will be proposed, we will call this program

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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الدور المفاهيمي للمحاسب في تصميم نظام المعلومات المحاسبي
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ان تقدير مسؤولية المحاسب في تصميم نظام المعلومات المحاسبي من منظور تاريخي سبقت استخدام الحاسوب كأداة معلوماتية للاعمال، لما له من رؤيا بالتطورات الرئيسية لنظام المعلومات والتي اهمها تحديد متطلبات مستخدمي المعلومات وتعيين مضمون وشكل مخرجات النظام من التقارير وتحديد مصادر البيانات وانتقاء القواعد المحاسبية الملائمة فضلاً عن الرقابة الضرورية لتكامل وفاعلية النظام.

ان النظم المحاسبية التقليدية غالبا

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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات
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يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي  ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.

            ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:

  • المحاسبة نظام معلومات.
  • الادارة صانعة للقرار.<

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) : applied research in the General Tax Authority
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Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Towards building an educational system free of scientific corruption (Applied study in a sample of colleges of higher education in Iraq within the framework of the government program and the directions of the Supreme Council for Combating Corruption)
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Nations are developed with education and knowledge that raise the status of society in its various segments, beyond that it leads to underdevelopment and deterioration in various sectors, whether economic, health, social, etc. If we considered the general name of The ministry of Education & Scientific Studies, then the second part seems to be not functioning, since scientific research has no material allocation and remains based on the material potential of the university professor. As for the first half of the topic, the reality of the situation reveals problems related to the Holy Trinity of Education which is (Professor - Student - the scientific method) where universities suffer at the present time from this problem, and

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
Annealing effect on characterization of nano crystalline SnSe thin films prepared by thermal evaporation
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Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.

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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
A review on Activated Carbon Prepared from Agricultural Waste using Conventional and Microwave Activation
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In the recent years the research on the activated carbon preparation from agro-waste and byproducts have been increased due to their potency for agro-waste elimination. This paper presents a literature review on the synthesis of activated carbon from agro-waste using microwave irradiation method for heating. The applicable approach is highlighted, as well as the effects of activation conditions including carbonization temperature, retention period, and impregnation ratio. The review reveals that the agricultural wastes heated using a chemical process and microwave energy can produce activated carbon with a surface area that is significantly higher than that using the conventional heating method.

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Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Enhancement of Solubility and Improvement of Dissolution Rate of Atorvastatin Calcium Prepared as Nanosuspension
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       Atorvastatin have problem of very slightly aqueous solubility (0.1-1 mg/ml). Nano-suspension is used to enhance it’s of solubility and dissolution profile. The aim of this study is to formulate Atorvastatin as a nano-suspension to enhance its solubility due to increased surface area of exposed for dissolution medium, according to Noyes-Whitney equation.

        Thirty one formulae were prepared to evaluate the effect of ; Type of polymer, polymer: drug ratio, speed of homogenization, temperature of preparation and inclusion of co-stabilizer in addition to the primary one; using solvent-anti-solvent precipitation method under high power of ultra-sonication.

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Effect of Cu doping on optical properties of Mn2O3 films prepared by spray pyrolysis
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Thin films of Mn2O3 doped with Cu have been fabricated using the simplest and cheapest chemical spray pyrolysis technique onto a glass substrate heated up to 250 oC. Transmittance and absorptance spectra were studied in the wavelength range (300 -1100) nm. The average transmittance at low energy was about 60% and decrease with Cu doping, Optical constants like refractive index, extinction coefficient and dielectric constants (εr), (εi) are calculated and correlated with doping process.

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
A Study of the mechanical properties of aluminum composite materials prepared by atomization process
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Steel fiber aluminum matrix composites were prepared by atomization technique. Different air atomization conditions were considered; which were atomization pressure and distance between sample and nozzle. Tensile stress properties were studied. XRF and XRD techniques were used to study the primary compositions and the structure of the raw materials and the atomized products. The tensile results showed that the best reported tensile strength observed for an atomization pressure equal to 4 mbar and sample to nozzle distance equal to 12 cm. Young modulus results showed that the best result occurred with an air atomization pressure equal to 8 mbar and sample to nozzle distance equal to 16cm

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