Keywords

Assessing, quality, life, elderly, Parkinson's, city, Baghdad.

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Keywords

Assessing of Mothers’ Knowledge, Non-Pharmacological Approaches, Pain Management, Sickle Cell Anemia

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Keywords

Bank liquidity, Assessment of bank liquidity, Financial indicators for assessing bank liquidity, Bank profitability, Financial indicators for bank profitabilit

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Keywords

The research aims at clarifying the importance of using cash flow measurements to reach a useful measure in evaluating the performance of banks. To achieve this, a sample of commercial banks listed in the Iraqi market for securities for the period from 2006 to 2015 was selected, which is eight banks and using a set of means of financial analysis and statistical analysis. The problem of research is that there is a gap between the measures of cash flows which are reached by following the monetary basis and that relying on these standards does not give the clear picture to reach the performance of banks. The hypothesis of the research that was subjected to the test is that there is a significant relationship to cash flows on the performance of banks. Based on the above, it was recommended that the importance of preparing the cash flow statement should be taken into consideration as it is a basic element of the financial statements required for the useful information it provides in assessing the ability of the economic unit to generate cash and the like. It also uses the historical information of cash flow as an indicator of the value and timing and the extent to which future cash flows are confirmed and their usefulness in examining the accuracy of estimates of future cash flows and testing the relationship between profitability, net cash flow and the impact of price changes.

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Keywords

The program and performance budget represents a system of financial budgeting that includes all expenditures that must be allocated for each new financial year. The budget of each function within the government unit begins to be analyzed according to its needs and costs. Then the budget is prepared on the basis of the requirements of the next stage without considering the increase or decrease of the previous budget .Program and performance budgeting helps reduce costs by avoiding the increase or decrease in the budget of the previous period, but the process of preparing the program budget and performance takes longer than the traditional budget or budget items, but this is not an obstacle to the preparation and implementation.The aim of this study is to develop the budget system in government units through the use of the program and performance budget system as a tool for planning and monitoring activities and activities and to implement the necessary applications to implement this budget, thereby reducing the waste of public money by reducing unnecessary public expenditures.This study was conducted in one of the government units, Iraq, Al-Muthanna University, in Samawah City, to survey the opinions of a sample of accountants, auditors, unit officers and specialized academics affiliated with that government unit, as well as the use of the practical experimental approach in one of the formations of this unit, sub-units. The results of the study showed that there is complete acceptance by the sample members of the importance of adopting and implementing the system of budget of programs and performance. The results of the applied study also showed that there is great benefit to the sub-government units through the use of the program and performance budget system for the planning and control of the use of resources available.The study has reached a number of recommendations, the most important of which is the need to move the process of preparing budgets in government units from the traditional budget, budget items to the budget of programs and performance and its application already, as it has several characteristics, notably the feature of flexibility, cost reduction as well as implementation is more accurate and is therefore a tool for assessing the performance and financial planning of government units as well as evaluating the performance of government departments and their employees.

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex