Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessary public expenditures. The current research was conducted in Muthanna Cement Laboratory, one of the formations of the Iraqi Ministry of Industryand Minerals, where a model was prepared to balance programs and performance according to the technique of analyzing the valuechain, and the activities in the laboratory were divided into major and sub-activities, and after accounting for the total budget costsaccording to the activities specified for 2019, the activities that achieved the highest percentage of the budget, and activities thatachieved the lowest percentage, this helps to draw the attention of Senior management to unjustified and avoidable expendituresfor the purpose of reducing the total cost in the future, and therefore the use of programs and performance budget benefits for thepurposes of planning and control the use of available resources, the study has reached a set of recommendations, the most importantof which is the need to move when preparing budgets in government entity from the traditional budget (balancing items) toprograms and performance budget, because it has several advantages, the most prominent of which is its efforts to reduce costs andthis in turn limits the waste of Public money, and therefore it is a tool for assessing performance and financial planning in government entity, departments and employees.
In this paper, I highlight the bishops mentioned in the Bible in its sections
(The Old and New Testaments) where these books still retain the remaining remnant of the Bible
Issuing the prophets who preceded the mission of the Prophet Muhammad (peace and blessings of Allaah be upon him) and they must pray
And peace, as those bishops were mentioned in the Book of Formation through the recitation of the psalms
To Habakkuk, Malakhi, and Hajji.
As well as in the New Testament, which we see clearly in the four Angels: Matthew, Luke,
Disco, John.
Then the male lamented what was said of those bishops by expressing the eternal heavenly book (the Qur'an)
Al - Karim) as he focuses on this subject from multiple angles and exp
Background: Lymphomas are a group of diseases caused by malignant lymphocytes that accumulate in lymph nodes and cause the characteristic clinical features of lymphadenopathy. Intercellular adhesion molecule-1 (ICAM-1) (CD54) is a transmembrane glycoprotein belonging to the immunoglobulin superfamily of adhesion molecules. Cortactin was first identified as one of the major substrates for src kinase. because it localized to Cortical actin structures, The aims of this study was to evaluate and compare the immunohistochemical of ICAM-1 expression as cell adhesion molecule marker and Cortactin expression as invasive marker. Material and Methods: This study was performed on (68) formalin-fixed, paraffin-embedded blocks, histopathologically diagn
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The research problem lies in the lack of accurate scientific perceptions concerning the reality of the communicator and the factors influencing his job. The research is aimed at introducing the communicator in the university press, clarifying the obstacles facing him, and uncovering the level of his job satisfaction and his visions of developing his work. The researcher adopted the survey method in the collection, analysis, and interpretation of the data using a questionnaire. A set of results and conclusions has been reached, most importantly are:
*The communicator performs multiple missions including writing, editing, and collecting info |
Water flooding is one of the most important methods used in enhanced production; it was a pioneer method in use, but the development of technology within the oil industry, takes this subject toward another form in the oil production and application in oil fields with all types of oils and oil reservoirs. Now days most of the injection wells directed from the vertical to re-entry of full horizontal wells in order to get full of horizontal wells advantages.
This paper describes the potential benefits for using of re-entry horizontal injection wells as well as combination of re –entry horizontal injection and production wells. Al Qurainat productive sector was selected for study, which is one of the four main productive sectors of Sout
Representing banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory
An experiment was conducted in a greenhouse - research station B - College of Agricultural Engineering Sciences, University of Baghdad, during the fall season of 2018 with the aim of propagating and initially studying the field performance of 18 and 20 potential potato lines derived from Rivera and Arizona cv. after in vitro exposure of nodal segments to different dosages of gamma rays (0, 10, 20, and 30 Gray) and EMS (0, 10, 20, and 30 mM). Each control cultivar and their derived lines were independently cultured in plastic bags according to the RCBD, with three replications. The results showed that the highest plant height and number of leaves were obtained from Arizona derived lines which gave 60.11 cm and 25.30 leaves.plant-1 in
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Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for anal
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Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for
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This research aims at studying the websites of Iraqi ministries to determine the extent of the use of electronic communication in the practice of public relations' activities through these sites, which represent a formal means of communication between the ministry and its people.
The research consists of three chapters: chapter one studies the methodological framework of the research; chapter two includes three units: unit one studies technologies of electronic communication including its concept, features and types; unit two studies electronic publications i.e. its concept and features; and unit three deals with designing the electronic websites .it ends with chapter three which is divided into two sections: section one studies the
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