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jeasiq-882
Scope of using accounting of responsibility under contition of public badget
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Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of responsibility in the service units .thus this research relays on of fundamental hypothesis says:that the budget may be prepared based on the center of responsibility through dividing the works of governmental service units into responsibility centers (cost, revenue, investment) planning and allocating available resource based on connecting the component of expenditure with the base that appropriate to it according to the expected size of the activity in each responsibility center connects input with output and to indications for measuring the performance of responsibility centers to achieve the control of the efficiency and effectiveness of services  in addition to the control on current performance to connect the financial allocation with the  system of cost from one hand and to connect expenditure  with officials from other hand .

The research showed the need to addition financial statement to strengthen the output of governmental accounting system that is regard as a tool to carry out the budget more ever the  two researchers concluded the possibility of using the accounting of responsibility with traditional method of budget by adopting measurement of efficiency and effectiveness which mentioned in this research

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Publication Date
Wed Dec 14 2022
Journal Name
Journal Of The College Of Languages (jcl)
Compound Sentences modification, functions and characteristics from an educational point of view: Umformungen- Funktion- Merkmale unter didaktischen Perspektiven
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This research deals with compound sentences in the German language and how to transform them and transfer them into a main sentence, touching on their functions and characteristics. Actual to nominative, which is a unique feature of the German language, with some diverse examples taken from various sources.
This case is distinguished, like other grammatical cases
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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
New record of the genus Parapiophila Hendel, 1917 (Diptera, Piophilidae) from Kerbala city, Iraq, study in forensic entomology
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Synthesis and Spectroscopic Study of 3-Hydroxy-2-(3-(4- Nitrobenzoyl) Thiouriedo) Propanoic Acid with their Metal Complexes
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A new ligand 3-hydroxy-2-(3-(4-nitrobenzoyl) thiouriedo) propanoic acid (NTP) where synthesized by reaction of 4-nitro benzoyl isothiocyanate with serine amino acid. The ligand was characterized by FT-IR, NMR spectra and the elemental analysis. The transition metal complexes of this ligand where synthesize and characterized by UV-Visible spectra, FT-IR, magnetic suscpility, conductively measurement, The general formula [M (NTP) 2] where M+2= (Mn, Co, Ni, Cu, Zn, Cd, Hg,), the form of molecular for these complexes as tetrahedral except Cu has square planer.

Publication Date
Tue Jan 01 2002
Journal Name
Msc Thesis
Anatomical , Histological and Ultrastructural Study of the Hypophysis and Epiphysis Cerebri in Common Quail . Coturnix coturnix coturnix L
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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Association of Microrna-153-3p Expression in Response to Treatment with Imatinib in Patients with Chronic Myeloid Leukemia
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The study aimed to establish the association of miR-153-3p expression with treatment response to IM in CML patients. Sixty CML patients were included and divided into two groups consistent with their response to treatment whether sensitive or resistant to IM. Ten healthy normal participants were enrolled as control group. RNA was extracted from serum to work out miR-153-3p expression utilizing real-time quantitative reverse transcription polymerase chain reaction. The primers were supplied by Macrogen Inc. Twenty seven patients were sensitive to imatinib and 33 were resistant to imatinib. The ratio of male to female was 1.14:1. The bulk (58%) of patients were within the age range of 41-60 years. Weight and gender did not significantly diffe

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Publication Date
Mon Jan 01 2018
Journal Name
Al-mustansiriyah Journal Of Science
Relationship of Obesity to Serum Ferritin, Lipid Profile, uric acid and urea at Obesity Medical Center in Iraq
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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Hard Chromium Electroplating and Improvement the Properties by the Thermo Chemical Treatments (Solid Carburizing) of Low Carbon Steel
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In this research the hard chromium electroplating process, which is one of the common methods of overlay coating was used, by using chromium acid as source of chromium and sulphuric acid as catalyst since the ratio between chromic acid and sulphuric acid is (100 : 1) consequently. Plating process was made by applying current of density (40 Amp / dm2) and the range of solution temperature was (50 – 55oC) with different time periods (1-5 hr). A  low carbon steel type (Ck15) was used as substrate for hard chromium electroplating. Solid carburization was carried out for hard chromium plating specimen at temperature (925oC) with time duration (2 hr) to be followed with quenching and tempering

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Publication Date
Tue Nov 27 2018
Journal Name
Bioscience Research
Silver nanoparticles biosynthesis and their antimicrobial activity against wild and mutant isolates of different G-ve bacterial types
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Five isolates of Gram negative bacteria (Klebsiella pneumoniae, Psuedomonas auroginosa, proteus mirabilis and two strains of E.coli) were in quested for the ability of bearing silver nanoparticles by using LB medium, all the isolates of bacteria were buttered brown color just as soon as mixed the supernatant of bacterial culture with AgNO3 solution, that refered the biosynthesis of Silver nanoparticles (Ag NPs). UV–visible spectrophotometer and Fourier transform infrared (FTIR) spectroscopy were utilized for estimation of (Ag NPs). The five isolates of bacteria were tendered to produce spontaneous mutants by using different kinds of antibiotics, Ampicillin put to use for making mutant in E.coli and Proteus mirabillis, while Pseudom

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Scopus
Publication Date
Sat Feb 15 2025
Journal Name
Iraqi Journal Of Pharmaceutical Sciences
Academic Staff Perspectives on the Impact of Artificial Intelligence on Pharmaceutical Sciences Research and Writing: A Qualitative Study.
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Artificial intelligence (AI) offers significant benefits to biomedical research and academic writing. Nevertheless, using AI-powered writing aid tools has prompted worries about excessive dependence on these tools and their possible influence on writing proficiency. The current study aimed to explore the academic staff’s perspectives on the impact of AI on academic writing. This qualitative study incorporated in-person interviews with academic faculty members. The interviews were conducted in a semi-structured manner, using a predetermined interview guide consisting of open-ended questions. The interviews were done in person with the participants from May to November 2023. The data was analyzed using thematic analysis. Ten academics aged

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Begging Phenomenon Between the Destitution Plight and the Material Greedy - A Field Study in the City of Baghdad
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Begging is an ancient social phenomenon since the Man's creation. It was simple at its beginning to get a living and the family needed, but presently, this simple social phenomenon converted to a big phenomenon which controlled by competent groups away from the values and principles. Their doings are far from humanity representing by the cutting of a hand or a foot and facial distortion or removed eye as a way of attracting people's emotions to get material and incorporeal helps; these doings became a trade which is exchanged by slave traders. Furthermore, different illegal and greedy methods were followed as a way of blackmailing others; contrariwise other cases of begging are doing by a people who real poor and needy. In this case, the

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