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امكانية تطبيق نظام الموازنة على اساس النشاط ABB في مديرية بلديات بابل
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Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making governance. The research concluded that the use of the activity based budgeting ABB data service costs more fair base provides leading to convince top management of the Directorate of the importance and the role of the activity based budgeting system ABB and provided them with the cost of data more accurate and appropriate help in planning, control and make the right decisions.

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
Regionalism Hegemony of Political Life in Tunisia and its influence upon construction of Political System
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The topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Use aggregate slide estimate additive splines estimation for the diagnosis of non-linear composite model self-regression with practical application
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Nonlinear time series analysis is one of the most complex problems ; especially the nonlinear autoregressive with exogenous variable (NARX) .Then ; the problem of model identification and the correct orders determination considered the most important problem in the analysis of time series . In this paper , we proposed splines  estimation method for model identification , then we used three criterions for the correct orders determination. Where ; proposed method used to estimate the additive splines for model identification , And the rank determination depends on the additive property  to avoid the problem of curse dimensionally . The proposed method is one of the nonparametric methods , and the simulation results give a

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Publication Date
Tue Jun 17 2025
Journal Name
Al–bahith Al–a'alami
The public's reliance on satellite channels to get information about human rights issues
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The research aimed to study the role that the media play in shaping the public knowledge of human rights issues among the people of Kirkuk, which will be the focus of the study. The research was conducted by applying a survey panel to a random sample of the city's audience. The research dealt with the theoretical aspect of a theory that relied on the media, and the loans provided by the theory, on the basis of which the research was conducted and the research problem was determined based on a major question: What is the role that the mass media play in developing the knowledge of members of the public on human rights and the relationship between the intensity of view in that, as well as the identification of the effect of two variables G

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
CONTROL OF INFECTIOUS DISEASES IN FARM ANIMALS IN IRAQ: CONTROL OF INFECTIOUS DISEASES IN FARM ANIMALS IN IRAQ
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ABSTRACT

              Agricultural production, food security and safety, public health animal welfare, access to markets and alleviation of rural poverty have been achieved by controlling on veterinary services to prevent animal disease. World organization for animal health guidelines focus on controlling of animal disease which depends on good governance and veterinary services quality. The aim of veterinary services is controlling and preventing animal disease some of other aspects; it's responsibility of early detection, rapid response to outbreaks of emerging or re-emerging animal disease, optimizing quality and effectiveness of disease

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
What came as a language in the book to explain Ibn Aqeel on Alfiya Ibn malek
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It is found in the book "Ibn Aqeel: Alfiya Ibn Malek" that there are some linqustical aspected are related to the native tribal speakers like Tamim or Tie or some others. Sometimes in the book he said "some Arabian said without mentioning the name of the tribe.
As weel, he hasn’t mentioned the accent but he does mention the language. In the book, he has brought back the most important and the biqqest Arabian tribes suchas tribes of Hegaz, Tamim, Hatheyal, son of Anber, Tie, Rabia Bin Wael, Bani Katham, Au there, Bani AL Harth, Bani Kalb, Bani Hgim, Zabid, Hamedan, Alia Qais, Bani Ameer and many others. However, the most mentioned tribes were Hegaz and Tami.
Hence, the importance of the book expiain Ibn Aqeel by mentioning these A

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Acute Toxicity of Chlorpyrifos on the Freshwater Bivalves (Unio Tigridis) and Effects on Bioindicators
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A freshwater bivalve plays a crucial function in aquatic habitats as the filtered water and burrowing mussels mix the sediment, thus increasing oxygen content and making the ecosystem healthier. The aim of the study is to see how chlorpyrifos affects biochemical markers in freshwater mussel Unio tigridis. About 180 individuals per taxon and water samples were collected from the Qandil water resource on the Greater Zab River, Erbil Province, Iraq. Once arrived at the lab, the individuals were kept in aquaria with river water and an air-conditioned room Temperature: 25±2 and Light: 12h/12h and acclimatized to laboratory conditions for seven days in aged tap water. The mussel's identification molecularly and the DNA sequence of t

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Adolescents' Family Meal Eating Patterns upon their Weight Control Behaviors at Secondary Schools in Baghdad City
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Objective: The study aimed to identify the adolescents' family meal eating patterns, and find out the relationship between adolescents' family meal eating patterns and their weight control behaviors. Methodology: A descriptive study was conducted on impact of adolescents' family meal eating patterns upon their weight control behaviors in secondary schools at Baghdad city, starting from 20th of April 2013 to the end of October 2014. Non- probability (purposive) sample of 1254 adolescents were chosen from secondary schools of both sides of Al-Karkh and Al-Russafa sectors. Data was collected through a specially

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim
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From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العوامل المؤثرة في انخفاض الطلب على الوثائق الفردية للتأمين على الحياة: بحث استطلاعي في شركة التأمين العراقية العامة
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             Seen in Iraq that the volume of insurance activity in the case of a clear deterioration and a sharp decline in demand for life insurance, because of reluctance by senior members of the Iraqi society on the demand for life insurance. The study was descriptive approach in identifying and addressing variables, namely the (perception of risk need of the individual trends in personal income of the individual insurance awareness of the individual customs and traditions of communal religious belief of the individual age and sex of the individual methods promotional company competitive alternatives to the insurance service life inflation rate service life insurance) indepen

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Adopting IPSASs and its impact on the quality of financial reporting and performance evaluation in Iraqi government units
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Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

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