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The role of accountability measures in enhancing the results of the federal budget in government spending units

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.

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Publication Date
Wed Apr 01 2020
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Urban Form on Temperature for Hot Arid Zones. The Case Study of Baghdad, Iraq

The research aims to determine optimal urban planning and design indicators of the urban clusters form in hot arid zones through studying of three urban areas in Baghdad, analyzing their urban indicators which include floor area ratio (FAR), urban clusters height, building density or land coverage, green areas, paved areas, shading ratio and how they affect urban temperature. The research reached the conclusion that air outdoor temperature on urban areas affected primarily by shadows casted on the ground, the effect of shaded area equals (5) times the effect of paved areas and (3.7) times the effect of green areas, this means that increasing urban clusters height in hot arid zones could minimize air outdoor temperature, building

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of some Variables on the Formulation of Captopril as Tablets Shaymaa Nazar Al – Sammarrai

Captopril is an angiotensin converting enzyme inhibitor (ACEI) used to treat hypertension,
congestive heart failure, and myocardial infraction.
The only dosage form available for captopril is the plain tablet in strength of 12.5,25,50 and 100mg
tablet.
This investigation is concerned with factors affecting the formulation of captopril as a plain
tablet dosage form of 50mg. Many trials were made to prepare satisfactory tablets for the drug by
using wet – granulation methods with various additives. It was found that poly vinyl pyrrolidone
(P.V.P.) as binder gave the most satisfactory tablets. At the same time a shorter disintegrantion time
and slower dissolution rate were obtained with the addition of starch

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Publication Date
Fri Jan 10 2020
Journal Name
Journal Of Legal Sciences
Internal information of the company and the position of Iraqi legislation and comparative legislation to prohibit disclosure

     Few people are familiar with the company 's internal information, through the job center they hold at that company, or perhaps through relationships with people familiar with it.

    If the sale or purchase of shares is based on that information, which was the reason for the insider's job or his relations with those familiar with it, which would lead to the collection of profits at the expense of people who do not have access to that information, all of which would violate justice in the financial market. The lack of access to that information was not due to the lack of effort by him to know the extent of this information on the prices of stocks, or lack of experience in the finan

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Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Annealing Temperature on the Structural, Optical and Electrical Properties of ZnS Thin Films

The structural, optical and electrical properties of ZnS films prepared by vacuum
evaporation technique on glass substrate at room temperature and treated at different
annealing temperatures (323, 373, 423)K of thickness (0.5)µm have been studied. The
structure of these films is determined by X-ray diffraction (XRD). The X-ray diffraction
studies show that the structure is polycrystalline with cubic structure, and there are strong
peaks at the direction (111).
The optical properties investigated which include the absorbance and transmittance
spectra, energy band gab, absorption coefficient, and other optical constants. The results
showed that films have direct optical transition. The optical band gab was

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
The Study of Dielectric and Microstructure Properties for Iraqi Kaolin Under the Effects of Binder and Calcinations.

The calcination treatments and a binder of poly acrylic acid PAA (1wt%)
effects on kaolinite particles were investigated through dielectric properties at
1MHz ,quantitative analysis of X-ray diffraction and microstructure. The calcinated
samples at 850°C/3hr and fired at 1350°C/2hr were revealed decrease in broadening
(Full Width at half maximum) FWHM and increase of dielectric constant.

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Using of Different Satellite-Derived Indices to Detect the Spatiotemporal Changes of the Al-Razzaza Lake, Iraq

          Remote sensing and GIS applications (Geoinformatics tools) involve a wide range of techniques for providing a solution for future water resources management and offer an excellent means to improve knowledge of sustainable planning. Al-Razzaza is the second largest lake in Iraq; it is a common source of fishery fortune and floodwater reservoir in southwestern Iraq. In recent years, the lake faced a noticeable amount of desiccation, which is considered a threat to the biodiversity and wildlife of the lake. The study aimed to detect the Lake's spatiotemporal changes from 1988 to 2018. Multi satellite-derived indices were investigated for the extracting of the lake water body. Results showed that the lake volume decrea

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Publication Date
Wed Nov 20 2024
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of light curing tip distance on the curing depth of bulk fill resin based composites

Background: This in vitro study measure and compare the effect of light curing tip distance on the depth of cure by measuring vickers microhardness value on two recently launched bulk fill resin based composites Tetric EvoCeram Bulk Fill and Surefil SDR Flow with 4 mm thickness in comparison to Filtek Z250 Universal Restorative with 2 mm thickness. In addition, measure and compare the bottom to top microhardness ratio with different light curing tip distances. Materials and Method: One hundred fifty composite specimens were obtained from two cylindrical plastic molds the first one for bulk fill composites (Tetric EvoCeram Bulk Fill and Surefil SDR Flow) with 4 mm diameter and 4 mm depth, the second one for Filtek Z250 Universal Restorative

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
The Catalytic Activity of Modified Zeolite Lanthanum on the Catalytic Cracking of Al-Duara Atmospheric Distillation Residue.

Atmospheric residue fluid catalytic cracking was selected as a probe reaction to test the catalytic performance of modified NaY zeolites and prepared NaY zeolites. Modified NaY zeolites have been synthesized by simple ion exchange methods. Three samples of modified zeolite Y have been obtained by replacing the sodium ions in the original sample with lanthanum and the weight percent added are 0.28, 0.53, and 1.02 respectively. The effects of addition of lanthanum to zeolite Y in different weight percent on the cracking catalysts were investigated using an experimental laboratory plant scale of fluidized bed reactor.

The experiments have been performed with weight hourly space velocity (WHSV) range of 6 to 24 h

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Publication Date
Sun Apr 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Addition of Some Oxides on the Mechanical properties on Unsaturated Polyester Resin Compsites

This study included preparation for the unsaturated polyester samples before and after reinforced by Alumina oxide powder and copper oxide powder of different volume fraction amounting (3%,5%,8%). And this reearch included study of some of mechanical properties such as (hardness,compressive and wear).The results showed that increase of the hardness and compressive strength after the reinforced and increase with the volume fraction increase.As the wear test show that the wear rate increases with applied load from the different load(5,10,15)N,and the wear rate decreases with the volume fraction increase.

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Four Lateral Methyl Groups on The Thermotropic Behavior of Azo Liquid Crystal Homologous Series

  Twenty binary liquid crystalline mixture diagrams were investigated with polarizing microscope and differential scanning calorimeter (DSC). Four binary mixture diagrams were constructed to identify the smectic phase which is found to be the same in all components of the homologous series (4-n-alkoxy -2, 3, 5, 6-tetra methyl-4-n-alkoxy azo benzene) (nPA4M). The fifth binary mixture diagram was between the (6PA4M) and the reference liquid crystal compound, terephthlylidene-bis (4-n-butylanaline) (TBAA) to   identify the type of smectic mesophase of these compounds, and the results obtained were compared with the literature. To study the effect of the 4 methyl lateral groups on the thermotropic behavior of the (nPA4M) homol

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