Preferred Language
Articles
/
jpgiafs-126
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.

المقدمة

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Clinical And Experimental Dentistry
Crossref (1)
Crossref
View Publication
Publication Date
Tue Nov 19 2024
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Acidity Level on Ions Released and Corrosion of Metal Orthodontic Appliances at Different Time Intervals (An In vitro Study)

ABSTRACT Background: This study measured the effects of three parameters pH value, length of immersion and type of archwire on metal ions released from orthodontic appliances. Materials and Methods: Ninety maxillary halves simulated fixed orthodontic appliances that were immersed in artificial saliva of different pH values (6.75, 5 and 3.5) during 28 day period. Three types of archwires were used: stainless steel, nickel titanium and thermal activated nickel titanium. The quantity of nickel and chromium ions was determined with the use of atomic force spectrophotometer while iron ions by spectrophotometer. Each orthodontic set was weighted two times, before the ligation and immersion in the artificial saliva and after 28 days at the end of

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 19 2024
Journal Name
Modern Sport
Design and standardization of two scoring tests for the initial selection of people with simple mental disabilities in five-a- Side Soccer

The five-a- Side Soccer for simple mental disability is as interesting and caring as many other sporting events. Therefore, the researchers believe that their basic skills tests are compatible with then level of the tested individuals in terms of age and mental ability. As a means of selecting those who are qualified to practice this game in a simple way, the problem of research has been identified in the design and standardization of two scoring skills that belong to this category and are approved by the training staff during the initial selection process. The research community is determined by people with mental disabilities who belong to the governmental and private institutes and the Special Olympics Union in Baghdad and for the year 2

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 30 2018
Journal Name
Baghdad Science Journal
Comparative morphological and histological study of the pecten oculi in two species of Iraqi birds (Falco tinnunculus L. and Streptopelia decaocto F.)

Study showed structure of pecten oculi in the Kestrel Falco tinnunculus L.was
Pleated type and consisted of 17 folds which were thick. While in the Collared Dove
Streptopelia decaocto F. was Vaned type and consisted of 13 folds and it described
thin. The illustrated histological study of pecten oculi folds in the Kestrel and the
Collared Dove was composed of large number of capillaries, large blood vessels and
pigment cells which were few in Kestrel compare with the Collared Dove. The bridge
in the Kestrel and the Collared Dove pecten oculi was consisted of connective tissue,
many pigment cells, and contains on little capillaries and it linked the membrane to
the internal limiting membrane of the retina in the Kes

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Study of Some Hematological Parameters of Dogs Infected with Toxocariasis, before and after the Treatment with Tetramisole, in Al-Diwaniyah Governorate, Iraq

The presented investigation, here, was carried out to understand the status of the blood parameters, before and after deworming of Toxocara infection in dogs. For performing the study, 15 pet dogs were recruited from some residential areas in Al-Diwaniyah Province, Iraq. These dogs were exposed to fecal-microscopic based detection of Toxocara eggs and hematological based evaluation of white blood cell (WBC), red blood cell (RBC), and differential counts before and 10 days after treatment with tetramisole. The helminth eggs in the feces of dogs were detected by the flotation method. In case of egg detection, deworming was carried out with tetramisole. The results revealed that the egg number was significantly (p˂0.05) decreased

... Show More
Scopus Crossref
View Publication Preview PDF
Publication Date
Wed Mar 27 2019
Journal Name
Iraqi Journal Of Science
Efficiency of Thematic Mapper Data for Detecting the Changes of Land Use -Land Cover in Mosul Lake and Surrounding Area Northern Iraq

The study area lies in the northern part of Iraq, This study depends on one scene of Thematic Mapper (TM5) data of Landsat, these data are subset by using region of interest (ROI) file within the ERDAS 9.2 software. RS and GIS have been used as tools for detecting the desertification during the periods 1990-2000-2009 by using Normalized Difference Vegetation Index NDVI, Water Index WI and Barren Land Index BLI. The indicators of Desertification which used in this study for period  1990-2000 and 2000-2009 are represented by decrease the vegetation cover and increase water body and barren land.

View Publication Preview PDF
Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Detection of antibiotic resistance of the phylogenetic group E among E. coli bacteria isolated from diarrheal cases in children under five years

 

From 50 stool samples collected from children with diarrhea of both sexes who visited various hospitals in Baghdad, 26 isolates of E.coli were found to belong to the phylogenetic group E. The findings revealed that the percentage of E.coli for thephylogenetic group E is (52%) , making it the dominant group among the other phylogenetic groups. The findings demonstrated that 100% of the E.coli isolates from phylogenetic group E are resistant to penicillin, and only 15% are resistant to imipenem. Multi-drug resistance (MDR) was found to be 15%, while XDR reached 85%. The results of thephylogenetic group for the remaining species of isolates in this study were group A (2/50 and by 4%), gr

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Anti-microbial activity of Green Tea Extracts and Nicotine on the Growth, Biofilm Formation of Sali-vary Mutans Streptococci (in-vitro study)

Background: The aim in vitro study was to isolate and identify salivary mutans Streptococci and determine the ability of Green Tea Extracts and Nicotine to inhibit Growth, Biofilm Formation by salivary mutans streptococci. Materials and methods: This study included a convenient sample of 40 Iraqi volunteers aged 18–23 years old from College of Dentistry \University of Baghdad. Commercial green tea and nicotine were prepared in different concentration to use in agar diffusion method for detect the activity of extract, and ELISA reader in MTP was used to determine the ability of salivary mutans Streptococci to form biofilm in the presence / and absent of extracts.to measure the biofilm inhibition rate. Results: Mutans Streptococci were s

... Show More
Crossref
View Publication
Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Evaluation of the functional response of Chrysoperla carnea (Stephens) (Neuroptera:Chrysopidae) larvae feeding on cabbage aphid, Brevicoryne brassicae (L.)(Homoptera: Aphididae) in laboratory

This study evaluated the functional response of the larva of the predator Chrysoperla carnea by offering varying densities of cabbage aphid, Brevicoryne brassicae (L.) . Results showed conformity with type–II functional response, where the number of prey killed approaches asymptote hyperbolically as prey density increases (declining proportion of prey killed or the inverse density dependent) till it reached the stability stage determined by handling time and predator satiation. Also, the values of attack rate and handling time changed with age progress for both predator and prey. It has been observed an increase in the attack rate and reduction in handling time with the progress of the predator age when feeding on a particular nymphal in

... Show More
Crossref
View Publication Preview PDF
Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Utilizing Seismic Attributes to Enhance Deduction of the subtle stratigraphic trap in Mishrif Formation at Dujaila oil field, Southern East of Iraq

     Three seismic instantaneous attributes (phase, frequency, and variance) were utilized on 3D-seismic poststack migrated data, covering 617.31 km2, integrated with data of two wells (Du-1 and Du-2) in Dujaila oil field, southeast of Iraq. They gave good results in detecting reef buildups and confirmed the existence of the stratigraphic hydrocarbon trap that was not obvious in the conventional seismic amplitude sections. They display several seismic criteria in attribute sections for recognizing reef buildups and hydrocarbon accumulation, such as phase reversal, low frequency, and high amplitude variance. The seismic attributes emphasized that the stratigraphic trap of reef rudist buildups with hydrocarbon content is con

... Show More
Scopus (2)
Scopus Crossref
View Publication Preview PDF