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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
Mon Jul 25 2022
Journal Name
International Journal Of Health Sciences
Ca242 as a potential prognostic marker in colorectal cancer Iraqi patients
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Background: Colorectal cancer is the third most common cancer-related mortality worldwide, and its prevalence is increasing among many nations.  Aim of the study: Investigate the predictive value of carbohydrate antigen 242 (CA242) in comparison to the CEA biomarker and to estimate the significance of CA242 as prognosis maker in colorectal cancer patients. Methods: a case-control study with a total of 150 individuals, 100 patients (59 males, 41 females) and 50 healthy controls (26 males, 24 females). using an enzyme-linked immunosorbent (ELISA) to determine the serum levels of CA242 and CEA. The study was carried out at the gastroenterology consultation clinic of the oncology teaching hospital between November 2020 and February

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Publication Date
Sun Jan 20 2002
Journal Name
Journal Of The College Of Languages (jcl)
Domestic Animals in English and Iraqi Rural Proverbs: A Pragmastylistic Study
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Proverbs gain their importance not only from the fact that they represent a cultural record of the people of every nation, but they reveal the way they use language and how they exploit their environments as a good source of inspiration to enrich that language.  Domestic animals, as part of every environment, play a major role in composing proverbs in every nation.

       This study is an attempt to pragmastylistically analyse some selected English and Iraqi rural proverbs using domestic animals in their texts. It limits itself to investigate certain stylistic and pragmatic devices such as: the type of sentences, their lengths, their content and grammatical words, the part of speech used, metaph

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Publication Date
Thu Jan 23 2025
Journal Name
Научный форум
PHRASEOLOGISMS RELATED TO THE USE OF COLORS IN SPEECH AS A MEANS OF ENRICHING MODERN RUSSIAN LANGUAGE
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The paper examines key aspects of the use of phraseologi-cal units related to colors in Russian culture and speech. It explores their role in shaping cultural identity, reflecting national characteristics and men-tality. The study analyzes the frequency and contexts of the use of color-related phraseological units in contemporary speech, as well as the influ-ence of media and literature on their popularization. The author highlights the significance of phraseological units in preserving cultural heritage and fostering a deeper understanding of language and culture.

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Improve operational performance by simulating the Holonic manufacturing system A case study at the rubber product plant in Al-Najaf Al-Ashraf
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The research aims to improve operational performance through the application of the Holonic Manufacturing System (HMS) in the rubber products factory in Najaf. The problem was diagnosed with the weakness of the manufacturing system in the factory to meet customers' demands on time within the available resources of machines and workers, which led to time delays of Processing and delivery, increased costs, and reduced flexibility in the factory, A case study methodology used to identify the reality of the manufacturing system and the actual operational performance in the factory. The simulation was used to represent the proposed (HMS) by using (Excel 2010) based on the actual data and calculate the operational performance measures

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Publication Date
Thu Aug 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Assessing the Environmental Footprint of the Cement Industry: A Pathway to Sustainable Development
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Abstract<p>Achieving a connection between sustainability processes and environmental protection, or what is known as sustainable development, requires paying more attention to environmental and sustainability issues for various projects and their effects on environmental problems. It involves determining the most appropriate ways to deal with them within pillars of sustainability (environmental, social, economic, and natural resources. As cement is a fundamental component of industrial services and construction in cities, it has a direct and significant interaction with the development process, making it one of the most important industries in Iraq. Because of the clinker particles and combustio</p> ... Show More
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Publication Date
Mon Sep 14 2015
Journal Name
Day 2 Tue, September 15, 2015
Modeling and History Matching of a Fractured Reservoir in an Iraqi Oil Field
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Abstract<p>In recent years the interest in fractured reservoirs has grown. The awareness has increased analysis of the role played by fractures in petroleum reservoir production and recovery. Since most Iraqi reservoirs are fractured carbonate rocks. Much effort was devoted to well modeling of fractured reservoirs and the impacts on production. However, turning that modeling into field development decisions goes through reservoir simulation. Therefore accurate modeling is required for more viable economic decision. Iraqi mature field being used as our case study. The key point for developing the mature field is approving the reservoir model that going to be used for future predictions. This can </p> ... Show More
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Publication Date
Thu Mar 07 2024
Journal Name
Problems Of Endocrinology
KI-67 as a predictive indicator of papillary thyroid cancer in Iraqi patients
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BACKGROUND. KI-67 (MKI-67 in humans) is a protein able to bind to DNA which contributes to cell growth and cell proliferation. KI-67 is currently considered as a biomarker that is widely utilized as prognostic indicator for evaluating cell proliferation, diagnosing diseases, and conducting research. Several different kinds of cancer have high Ki-67 expression, which simplifying the choice of treatment for individuals with various cancer types.AIM. The objective was to evaluate the expression of KI67 in patients suffering papillary thyroid cancer (PTC) also the association between patients age and gender and KI67 expression.MATERIALS AND METHODS. To undertake an in-

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Publication Date
Sun Jan 01 2023
Journal Name
Second International Conference On Innovations In Software Architecture And Computational Systems (isacs 2022)
Permeability estimation of Yamama formation in a Southern Iraqi oil field, case study
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Permeability is one of the essential petrophysical properties of rocks, reflecting the rock's ability to pass fluids. It is considered the basis for building any model to predict well deliverability. Yamama formation carbonate rocks are distinguished by sedimentary cycles that separate formation into reservoir units and insulating layers, a very complex porous system caused by secondary porosity due to substitute and dissolution processes. Those factors create permeability variables and vary significantly. Three ways used for permeability calculation, the firstly was the classical method, which only related the permeability to the porosity, resulting in a weak relationship. Secondly, the flow zone indicator (FZI) was divided reservoir into

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Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
A typical clinical presentation of molluscum contagiosum in Iraqi patients;clinical descriptive study
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Background Molluscum contagiosum is skin disease caused by the molluscum contagiosum virus (MCV) usually causing one or more small dome shaped umbilicated papules with symptoms that maybe self-resolve. MCV was once a disease primarily of children, but it has evolved to become a sexually transmitted disease in adults. It is believed to be a member of the pox virus family. In addition to the classic presentation of the disease; it can also come in different clinical forms that simulate large number of dermatolological disease.
Objective: To study different clinical forms of Molluscum contagiosum presentation in different age groups of Iraqi patients.
Method:This clinical descriptive study was performed in the outpatient department of

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Publication Date
Fri Aug 18 2023
Journal Name
مجلة الدراسات المستدامة
A Review article:Diversity of fish in Iraqi waters and some factors affecting them
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Rivers Tigris and Euphrates, as well as the wetlands in southern Iraq and the Diyala River, were all included in the evaluation of earlier studies on the variety and factors impacting fish in Iraqi waters. Different studies documented different types, and the number of species recorded varied between the studies, which could be explained by the registration of some species, synonyms, differs from the registration of some species with synonymous names By mistake, as well as recording new species in times that followed some previous studies, Also, the difference in some factors, including the pollution of some waterways, leads to a difference in the existing species, so we find the presence of species that are tolerant of pollution. There are

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