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.
Polyvinal alcohol was Cynoethylated , complex compound with Iodin in presence of Cu++ ions were preparated and their ultra violet (U.V) and infra red( IR) spectra were investigated. The prepared derivative and complexes were evaluated as antibacterial and antifungal agents following the standard dilution method. MIC(minimum inhibitory concentration) for each polymer using ten types of gram + ve and gram _ ve bacteria were determinated in addition to three types of fungi. The results obtainded showed that MIC, s were around 0.0011 × 103 molar for different polymetric derivatives tried.
One of the most important challenges facing the development of laser weapons is represented by the attenuation of the laser beam as it passed through the layers of atmosphere.This paper presents a theoretical study to simulate the effect of turbulence attenuation and calculates the decrease of laser power in Iraq. The refractive index structure C_n^2 is very important parameter to measure the strength of the atmospheric turbulence, which is affected by microclimate conditions, propagation path, season and time in the day. The results of measurements and predictions are based on the Kolmogorov turbulence theory. It was demonstrated by simulations that the laser weapons in Iraq were severely affected due to the large change in temperatures,
... Show MoreAn advertisement is a human activity as old as human societies. As it was practiced by each society in accordance with the circumstances of the times and the means of communication available. The evolution of advertisement in the modern era reflected many factors to become an essential part of the lives of individuals in the world. Interesting in television advertising has increased in particular because it is the first and most influential mass media in the minds of people.
Advertisements play a big role in our lives as individuals. As advertisements surround us where we have been found; and bring us many benefits; as well as their contribution to accelerate the process of economic development a
... Show MoreThe problem of constant and change values is one of the important problems that the philosophy thought had faced as the religious and social studies had taken it as it considers as one of the most dangerous which touch the basic . the research deals with the effect of change value of new Iraqi situation to be as an attempt , as participation or an excitement that can be occupied a space through the area of questions on the fix and change of moral values shed light on the economical ,social and political events that the Iraqi society passes through them .it is part of interests that becomes importance to everyone through the light of moral change Which is arbitrary to the life of the individual .It is not possible to rebuild the society o
... Show MoreThe Quality function deployment (QFD) tool is an important tool of total quality management because its a link between two important parts customer and production process of the product, using advanced House of quality, which contributed to provide more details about improving the product before it had a vision for the future of the product be improved. Also the identification of the two competitors (Alwazeer , Altouri) bases on the survey of retailers which they identified five competitors products (Alwazeer , Altouri , Ferry , Jif , Dina)for the product (Zahi). Then House of quality to product (Zahi) has been developed By using a Kano Model to classify of customer's requirements for the
... Show MoreThe research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a
... Show MoreThe new, standard molecular biologic system for duplicating DNA enzymatically devoid of employing a living organism, like E. coli or yeast, represents polymerases chain reaction (PCR). This technology allows an exponential intensification of a minor quantity of DNA molecule several times. Analysis can be straightforward with more DNA available.
A thermal heat cycler performs a polymerization chain reaction that involves repeated cycles of heating and cooling the reactant tubes at the desired temperature for each reaction step. A heated deck is positioned on the upper reaction tube to avoid evaporating the reaction mixture (normally volumes range from 15 to 100 l per tube), or an oil layer can be placed on a reaction mixture surfa
... Show MoreThe study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co
... Show MoreBackground: Many materials were proposed as root canal obturating materials but the biocompatibility issue remains to be a critical one. Propolis has been used as a therapeutic agent since the time of Hippocrates. It is known that propolis exhibits some pharmacological activities, such as antibacterial, antiviral, antifungal and anti inflammatory activity. Materials and methods: Eighteen albino rats were used in the study and divided randomly into three groups of 6 animals for each group. Each group was scheduled to be sacrificed at different time periods, which were three days, one week and three weeks. Propolis and ZOE sealer implants of 4mm in diameter and 0.5 gm in weight were implanted in the dorsal side of the rats. At the end of the
... Show MoreThe study aims to indicate the role of the agricultural initiative in building agricultural development, mediated by activation of the role of internal and external audit on agricultural initiative projects, for the purpose of meeting the challenges of abuses on agricultural land and lack of water used in agriculture and proportions of high poverty, which led to the rural people of the migration to the city and leave agriculture and livestock, and that of the main conclusions reached by the researcher. When comparing the work of the external auditing agencies (the Federal Office of Financial Supervision) on the initiative of agricultural projects with internal audit services in the Directorate of Agriculture and branches of the Agricultu
... Show More