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Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?
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Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical presentation of the importance of balancing programs and performance through criticisms directed at the traditional budget, known as item balancing.   Design/methodology/approach: The idea of reforming the Iraqi budget was born in the government as a result of the catastrophic failure of many government projects. After the decline in oil prices, which is the main source of financing public spending. Not to mention the war on ISIS, which made the budget sag with public spending. The study was conducted by relying on the questionnaire form. Which was distributed to a number of auditors, numbering 120 people. The study (Ho, 2018) was relied upon in conducting the applied study.   Findings: The results of the survey indicate the weakness of the possibility of applying the program budget in all its six basic stages, as it mainly requires amending the accounting system. This amendment also includes the use of cost accounting as a main element on which this budget is based in order to determine the goal of each program.   Research, Practical & Social implications: The traditional budget focuses on what is inevitably spent without focusing on how to manage resources under specific programmes. As a result, these effects have been reflected on many development projects, the completion of which is often delayed. Program and performance budget focuses on the program as a whole, and each program is evaluated according to what was implemented during the year.   Originality/value: This study is the first of its kind, which focused on the requirements of applying budget performance in Iraqi government-affiliated companies. With the aim of determining the adoption requirements in a way that can contribute to making recommendations towards the process of adopting this type of budget.

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Publication Date
Fri Apr 17 2015
Journal Name
مجلة ميسان لعلوم التربية البدنية
Volume loss from Antarctic ice shelves is accelerating
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Disappearing faster around the edges<p>The floating ice shelves around Antarctica, which buttress ice streams from the continent and slow their discharge into the sea, are thinning at faster rates. Paolo<italic>et al.</italic>present satellite data showing that ice shelves in many regions around the edge of the continent are losing mass. This result increases concern about how fast sea level might rise as climate continues to warm. If warming continues to cause ice shelves to thin, as they have for the past couple of decades, their disappearance may allow land-based ice to collapse and melt.</p><p><italic>Science</italic>, this issue p.<related-article xmlns:xlink="http://www."></related-article></p> ... Show More
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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Determining the Optimal Ratio of Liquidity in Iraqi Commercial Banks for period (2005-2013): applied research using Iraqi Commercial Banks as a sample study
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  This study  focused on a fundamental issue which was represented by ability of Iraqi central bank in facing the difficulty of determining  the optimal ratio of liquidity in the Iraqi banks in terms of the balancing between its obligations to the depositors and borrowers, and liquidate their funds on one hand and the risks on the other hand.the search aimed  for achieving the goals which represented by identifying the possibility of Iraqi banks to apply the regulations rules and  instructions  issued by central bank  of  Iraq in determining  ratio  of  liquidity and  its  appropriate with Iraqi  banks  action to implement  a  reasonable  profit to&

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Publication Date
Sun Aug 13 2017
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF SUPPLEMENTING DIFFERENT LEVELS OF CONJUGATED LINOLEIC ACID (CLA) TO THE DIET ON PRODUCTIVE PERFORMANCE OF BROILER CHICKEN
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This study was carried out at Poultry Research Station, State Board of Agricultural Research, Ministry of Agriculture for the period from 27 September 2014 to 9 November 2014 to evaluate the Supplementation of different levels of Conjugated Linoleic Acid (CLA) on productive performance of broiler. Four hundred eighty chicks (Ross-308),one day old were randomly distributed to four dietary treatments for 42 days of age with 3 replicates/vtreatment (40 bird/replicate). Experimental treatments were as follow; T1 (Control diet) without supplement, while the treatment T2,T3 and T4  were Supplemented with 1, 1.5, 2 g CLA /kg diet  respectively. The results showed significant (P ≤ 0.05) increased in mean of body weight, weight gain, ave

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
The Relationship between Social Anxiety and Mindfulness In Iraqi Women Living In Iraq And The UK; A Comparison Study
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The continuous pressure of work and daily life and the increasing financial and social stress that Iraqi women are experiencing (both inside and outside Iraq) is one of the main causes of anxiety, particularly in those of working class women. This group of women carry the burden of carrying out multiple roles and responsibilities at the same time. All this collectively make them more prone to developing anxiety compared to men. In addition, the physiological and psychological nature of women, as females, on top of the other roles in life, like being a wife or mother or daughter or sister, all add extra pressure on women especially for those who are considered as productive working individuals in the society. In order to study the relatio

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Publication Date
Thu Aug 01 2024
Journal Name
Misan Journal For Physical Education Sciences
A comparative study of the reasons for the reluctance of female physical education teachers in “Baqubah” to participate in refereeing sports competitions according to the variable of years of service
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When searching for an answer to the following question: What are the reasons for the reluctance of female physical education teachers in secondary schools to referee sports competitions according to the variable of years of service? It was found that the research aimed to reveal the differences between the opinions of the research sample of physical education teachers in secondary schools (girls) about refereeing sports competitions according to the variable of years of service. To achieve the research goal, it is assumed that there are significant differences between the average opinions of the research sample of female teachers and their reluctance and the reasons for the differences in the practice of refereeing sports competitions accor

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Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
The effective of utilization Blending learning on academic achievement in Biology course of second class students in secondary special schools in Omdurman Locality and attitudes towards it.
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This research aimed to definite Blending learning (BL) technique, and to know the impact of its use onacademic achievement in Biology course of second class students in secondary special schools in Omdurman Locality and attitudes towards it, to achieve this; researcher adopted the experimental method. The sample was selected of (41) students, chosen from Atabiyah school, were divided into two equals groups: one experimental group reached (26) students studied by using the  BL technique, and the second control group (25) students have been taught in the traditional method.

   Data has collected by using two tools: achievement test and a questionnaire for measuring the attitudes towards Blend

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Publication Date
Tue Dec 10 2019
Journal Name
Biochemical And Cellular Archives
THE EFFECT OF ADDING DIFFERENT LEVELS OF GREEN TEA POWDER (CAMELLIA SINENSIS) TO THE DIET ON PRODUCTIVE PERFORMANCE FOR MEAT BROILERS
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This study has been carried out in the Station of Poultry Researches which is affiliated to the General Office of Agricultural Researches / Ministry of Agriculture during the period from 01/04/2018 to 14/05/2018 there are 300 one day old chick of type (Ross 308) used in this study, and has been fed on diets which green tea powder (Camellia sinensis) has been added to it with the levels 0.5 , 1 , 1.5 , 2 g/kg as a feed for the treatments T 2 , T 3 , T 4 and T 5 respectively and compared to the control treatment T 1 which is devoid of addition, every treatment included three replicates each one has 20 birds in order to study the effect of adding a various levels of green tea powder (Camellia sinensis) to the diet on the productive performance

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Publication Date
Mon May 25 2020
Journal Name
Journal Of Xi'an University Of Architecture & Technology
Iraqi Virtual Science Library (IVSL)): A field study of Iraqi researcher’s viewpoint
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The aim of the research is to shed light on the stages of developing the Iraqi virtual science Library(IVSL) project, and to define its distinctive role in providing all kinds of electronic resources to researchers from professors and graduate students, to identify its contents , the entry interfaces and applications of use, and provide them through electronic portals to publishing houses, research institutions and international universities, The research sample included the teaching staff and researchers participating in educational qualification courses at the Continuing Education Center at the University of Baghdad, The research population and its sample consisted of the category of (IVSL) users, and its sample (387) users. Analysis meth

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

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Publication Date
Sat Oct 04 2025
Journal Name
Rafidain Journal Of Science
Opportunism Versus True Pathogenicity in Staphylococcus Epidermidis is an Ongoing Dilemma Areview Article
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