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The role of accountability measures in enhancing the results of the federal budget in government spending units
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The role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the role of accountability and completely with respect to the budget and allocations and the results of its implementation, while focused accountability focus on the provision of funds resulting from the waste and extravagance in public money as a result of tarry some sample Kmstraeat and costs of speculative activities and what has been retrieved from the payments to the Treasury. The main conclusions reached by the research is limited accountability and follow-up on the waste and extravagance in public money on procurement and other aspects by the authorities that the follow-up and accountability and the lack of accountability on the results of implementation of the budget, which led to obtain deviations in the implementation results and repeat the same distractions and observations in the following years and the most important recommendations need for the views of accountability and follow-up to hold accountability for the results of the implementation of the budget and the lack of focus or restricted to aspects of waste and extravagance in the money for procurement and to be an internal control and primary actor Aldror follow-up and audit the implementation of the budget, monthly or quarterly, and make sure not to encroach upon the budget allocations by the instructions of the implementation of commitments the budget and all instructions issued in this regard.

المقدمة

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The reality of the application of cost accounting system in the contracting institutions in the kingdom of Saudi Arabia
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The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.

The results of this study conclude that there is a

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Enhancing the Compressive Strength and Density of Cement Mortar by the Addition of Different Alignments of Glass Fibers and Styrene Butadiene Rubber
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Abstract

In the field of construction materials the glass reinforced mortar and Styrene Butadiene mortar are modern composite materials. This study experimentally investigated the effect of addition of randomly dispersed glass fibers and layered glass fibers on density and compressive strength of mortar with and without the presence of Styrene Butadiene Rubber (SBR). Mixtures of 1:2 cement/sand ratio and 0.5 water/cement ratio were prepared for making mortar. The glass fibers were added by two manners, layers and random with weight percentages of (0.54, 0.76, 1.1 and 1.42). The specimens were divided into two series: glass-fiber reinforced mortar without SBR and glass-fiber reinforced mortar with 7% SBR of mixture water. All s

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
THE MEDIATING ROLE OF PRODUCT INNOVATION ON THE RELATIONSHIP BETWEEN MARKETING INFORMATION SYSTEM AND CUSTOMER ORIENTATION
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 Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, t

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The provisions of luxury in the performance of worship
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The luxury of the grace and the extension of the vioa of the subjects that attract two teams of opinion,
Addame
QF Faba believes that
Meet
.
And poverty is the best in human life, and others see it
And Joe titling
Grace, and not for man to suffer as long as stigmatized and

Try not to have money.
And in recent years
G
F
S

A lot of people bypassing
.
I see who says austerity in
Thou shalt not see grace
Color of and
Luxury has been promoted to the religious life of
M

A lounge
And others, and a team of worshipers to distance themselves from the mantle of turquoise,
Faleh me
I was looking at this part because I did not
.
See my opinion

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Percentage of Availability of the Elements of Citizenship Concept in the Guides for Teachers of Musical Skills in the Sultanate of Oman
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Abstract

This research aims to identify the availability of the elements of the concept of citizenship, to identify the distribution ratios of the outputs of the musical skills curriculum at the levels of educational goals associated with the elements of the concept of citizenship in the guides of teachers of musical skills for grades (12-1) in the Sultanate of Oman. A content analysis card was designed to include the teacher’s guides of musical skills for grades (12-1), which included the outputs, according to the grades with the identification of the elements of citizenship (identity, belonging, rights, participation). The results of the research revealed that the percentage of inclusion of citizenship values

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Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
The Power Enhancement of a Mini-Gas Turbine by Adding Ethanol to the Compressor Inlet Air
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An experimental study is conducted on the utilization of the inlet ethanol injection technique in order to evaluate its impact on the performance of a two-shaft T200D mini-gas turbine engine. The maximum degradation recorded in power output was 32.8% at the climate temperature of 45oC. Nevertheless, at that temperature, adding ethanol with Eth/LPG ratio of 20% by volume brought an enhancement in power output of 19.2% compared to normal LPG run. SFC of the dual-fuel engine ranked a level of 22% higher than that with pure LPG consumption. The overall efficiency suffered a maximum reduction of 14.4% with Eth/LPG fuel ratio of 20%, but when the loading was raised beyond 70% of the engine full load; the efficiency of dual-fuel engi

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The effect of negation in proving the pathology of the fundamentalists
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This research deals with the study of pathways in terms of the negative effect in proving them
And the fact of this influence among fundamentalists.
The research consists of two subjects and a conclusion.
In the first section, I learned about the terms in the title of the research:
Denial and pathology.
In the second section I reviewed the pathways of illness that affect exile in it
Five: the nodding, the fitting, the sounding, the division, the rotation, the inference
A description of the absence of evidence of non-reference to it. And I figured out how
Negation in it by striking some illustrative examples as fruit
Arising from the effect of negation in proving those routes.
As a result of this research, a

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Enhancing the Spectral Characteristics of Rhodamine 610 Laser Dye Doped with Chemically Prepared Gold Nanoparticles
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In this study, gold nanoparticle samples were prepared by the chemical reduction method (seed-growth) with 4 ratios (10, 12, 15 and 18) ml of seed, and the growth was stationary at 40 ml. The optical and structural properties of these samples were studied. The 18 ml seed sample showed the highest absorbance. The X- ray diffraction (XRD) patterns of these samples showed clear peaks at (38.25o, 44.5o, 64.4o, and 77.95o). The UV-visible showed that the absorbance of all the samples was in the same range as the standard AuNPs. The field emission-scanning electron microscope (FE-SEM) showed the shape of AuNPs as nanorods and the particle size between 30-50 nm. Rhodamine-610 (RhB) was prepared at 10<

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Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Communications In Computer And Information Science
Enhancing the Performance of Wireless Body Area Network Routing Protocols Based on Collaboratively Evaluated Values
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Wireless Body Area Sensor Network (WBASN) is gaining significant attention due to its applications in smart health offering cost-effective, efficient, ubiquitous, and unobtrusive telemedicine. WBASNs face challenges including interference, Quality of Service, transmit power, and resource constraints. Recognizing these challenges, this paper presents an energy and Quality of Service-aware routing algorithm. The proposed algorithm is based on each node's Collaboratively Evaluated Value (CEV) to select the most suitable cluster head (CH). The Collaborative Value (CV) is derived from three factors, the node's residual energy, the distance vector between nodes and personal device, and the sensor's density in each CH. The CEV algorithm operates i

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The efforts of scholars in the science of readings in the fifth century AH (450 AH - 500 AH).
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The sciences related to the Book of God are many, and the benefits of every science in it are abundant, and among those sciences is the science of readings, which is for the sake of science and the most honorable, due to its strong attachment to the Book of God Almighty. From this care, and aims to show the attention of scholars to the science of readings in general and the scholars of the fifth century in particular, as the literature on it abounded until it became the principal for those who came after them.

The research consists of an introduction that includes the objectives of the research, the reasons for choosing it, previous studies, research questions, and research terms, then a preface dealing with the im

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