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.
This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo
... Show MoreThe researcher tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio
... Show MoreBladder cancer (BC) is the predominant malignant neoplasm in the urinary system and ranks as the tenth most prevalent malignant tumor worldwide. Compared with females, males displayed a four-fold more common incidence of bladder cancer. It mainly affects men. Bladder cancer is the fourth most prevalent neoplasm in males. The most important protein that makes up high density lipoprotein (HDL), ApoA-I apolipoprotein A1 is essential in regulating the right amount of cholesterol. Multiple inquiries have demonstrated that APOA1 plays a pivotal role in the progression, infiltration, and spread of tumors. Objectives. The objective of this study was to measure the level of urine to serum apolipoprotein A1 in patients suffering from bladder
... Show MoreThe Falluja residents had resorted to the underground water as an alternative to the surface waters of the Euphrates river passing near the city, through digging wells inside gardens of Mosques in the city during spring 2005. The present study aims to indicate the quality of these waters and demonstrates the extent of their suitability for drinking . For this purpose, 21 randomly distributed wells were chosen during August 2005. The water characters were measured ; the average values of 21 wells were as follows : Water temp .(22.6C ْ ◌ ) , EC (4,11 msem .\cm ), pH (7.15 ) and concentration of cations : Na (439mg\l) ;K (275mg\l) ; Li (0,28mg\l), Ba (15.2 mg\l) and (133mg\l). These character is ties were compared with the
... Show MoreThis study aims to formulate azithromycin oleogel to locally treat skin infections such as acne vulgaris and skin wound infection. Providing a form of azithromycin that can be administered topically is highly desired to prevent unwanted systemic complications including diarrhea, nausea, and abdominal pain. Additionally, it will avoid first pass metabolism, improves patient acceptance, provides an alternative in nauseated patients, decreases the dose by direct contact with the pathological site, and provides a noninvasive and convenient mode of administration. Furthermore, for treating wound infections, the gel will act as a scaffold biomaterial for wound closure besides its antibacterial effect. Herein, we propose the use of grapeseed oil-b
... Show MoreA numerical investigation has been performed to examine the effect of fluorine concentration on the chain reaction mechanisms and parameters of hydrogen fluoride (HF) chemical laser. The practical difficulties associated with this type of lasers impose that an alternative route might be quite useful. Thus, particular attention was paid to develop a computer program to investigate various processes. The results of this computer simulation program proved their credibility when compared with the little published data. This computer program is called Reaction Rate Simulation Model (RRSM). An entirely new approach to emulate the reaction mechanisms has been followed. The effectiveness of reaction rates in the processes of HF lase
... Show MoreThis article examines and proposes a dietary chain model with a prey shelter and alternative food sources. It is anticipated that mid-predators' availability is positively correlated with the number of refuges. The solution's existence and exclusivity are examined. It is established that the solution is bounded. It is explored whether all potential equilibrium points exist and are locally stable. The Lyapunov approach is used to investigate the equilibrium points' worldwide stability. Utilizing a Sotomayor theorem application, local bifurcation is studied. Numerical simulation is used to better comprehend the dynamics of the model and define the control set of parameters.
The current research aims to train students to take benefit of their studies to analyze and taste the artistic works as one of the most important components of the academic structure for students specializing in visual arts; then to activate this during training them the methods of teaching. Consequently, the capabilities of mind maps were employed as a tool that would be through freeing each student to analyze a model of artistic work and think about his analytical principles according to what he knows. Then, a start-up with a new stage revolves around the possibility of transforming this analysis into a teaching style by thinking about how the student would do. The same person who undertook the technical analysis should offer this work
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