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.
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Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the
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The presence of antibiotic residues such as ciprofloxacin (CIPR) in an aqueous environment is dangerous when their concentrations exceed the allowable. Therefore, eliminating these residues from the wastewater becomes an essential issue to prevent their harm. In this work, the potential of efficient adsorption of ciprofloxacin antibiotics was studied using eco-friendly ZSM-5 nanocrystals‑carbon composite (NZC). An inexpensive effective natural binder made of the sucrose-citric acid mixture was used for preparing NZC. The characterization methods revealed the successful preparation of NZC with a favorable surface area of 103.739 m2/g, and unique morphology and functional groups. Investigating the ability of NZC for adsorbing CIPR antibioti
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In this work, an experimental investigation has been done for heat transfer by natural-convection through a horizontal concentric annulus with porous media effects. The porous structure in gap spacing consists of a glass balls and replaced by plastic (PVC) balls with different sizes. The outer surface of outer tube is isothermally cooled while the outer surface of inner tube is heated with constant heat flux condition. The inner tube is heated with different supplied electrical power levels. Four different radius ratios of annulus are used. The effects of porous media material, particles size and annulus radius ratio on heat dissipation in terms of average Nusselt number have been analyzed. |
sensor sampling rate (SSR) may be an effective and crucial field in networked control systems. Changing sensor sampling period after designing the networked control system is a critical matter for the stability of the system. In this article, a wireless networked control system with multi-rate sensor sampling is proposed to control the temperature of a multi-zone greenhouse. Here, a behavior based Mamdany fuzzy system is used in three approaches, first is to design the fuzzy temperature controller, second is to design a fuzzy gain selector and third is to design a fuzzy error handler. The main approach of the control system design is to control the input gain of the fuzzy temperature controller depending on the cur
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Treatises concerning analyzing the interior spaces multiplied and their directions varied, that some of them analyzed the interior space on the basis of the intellectual and philosophical affiliation or the historical period and others in the light of the concept and mechanisms of the shape. The researcher has not been able to find a research that dealt with analyzing the space within the systems of shape generation, thus it is possible to determine the research problem with the following question: to what extent is it possible to analyze the interior space based on systems of shape generation? As far as the importance of the research is concerned, it sheds light on five of the systems of the shape generation which are: Syntax, shape gra
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