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jeasiq-130
"The Impact of International Public Sector Accounting Standards (IPSASs) on the Public Budget in Iraq"
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     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of government accounting in developing countries. The adoption of IPSASs on an accrual basis helps to provide useful information that helps to strengthen the planning process for subsequent years' budget and enhance financial performance control. The study recommended the need for the concerned parties to amend some of the legislation and laws for the general budget and for all stages to provide a basic basis for the shifting towards the adoption of the basis of accrual, it is  also recommended adapting the Iraqi government accounting system and the current financial and accounting manual with IPSASs requirements and in line with the requirements of the economic and political environment in Iraq, which requires shifting towards adopting the budget of programs and performance instead of the current traditional budget, and that the planning of the general budget in the medium term to provide an opportunity for compatibility with the accrual basis.

 

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Publication Date
Sat Apr 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering
Intrusion detection method for internet of things based on the spiking neural network and decision tree method
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The prevalence of using the applications for the internet of things (IoT) in many human life fields such as economy, social life, and healthcare made IoT devices targets for many cyber-attacks. Besides, the resource limitation of IoT devices such as tiny battery power, small storage capacity, and low calculation speed made its security a big challenge for the researchers. Therefore, in this study, a new technique is proposed called intrusion detection system based on spike neural network and decision tree (IDS-SNNDT). In this method, the DT is used to select the optimal samples that will be hired as input to the SNN, while SNN utilized the non-leaky integrate neurons fire (NLIF) model in order to reduce latency and minimize devices

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Publication Date
Thu May 04 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Influence Annealing on the Physical Properties of Silver Selenide Thin Film at Different Temperatures by Thermal Evaporation
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This survey investigates the thermal evaporation of Ag2Se on glass substrates at various thermal annealing temperatures (300, 348, 398, and 448) °K. To ascertain the effect of annealing temperature on the structural, surface morphology, and optical properties of Ag2Se films, investigations and research were carried out. The crystal structure of the film was described by Xray diffraction and other methods.The physical structure and characteristics of the Ag2Se thin films were examined using X-ray and atomic force microscopy (AFM) based techniques. The Ag2Se films surface morphology was examined by AFM techniques; the investigation gave average diameter, surface roughness, and grain size mutation values with increasing annealing temperature

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Publication Date
Wed Apr 01 2009
Journal Name
International Journal Of Applied Environmental Sciences
An expert System for Predicting the Effects of Noise Pollution on Grass Trimming Task Using Fuzzy Modeling
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Grass trimming operation is widely done in Malaysia for the purpose of maintaining highways. Large number of operators engaged in this work encounters high level of noise generated by back pack type grass trimmer used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known. For predicting the work efficiency deterioration, fuzzy tool has been used in present research. It has been established that a fuzzy computing system will help in identification and analysis of fuzzy models fuzzy system offers a convenient way of representing the relationships between the inputs and outputs of a system in the form of IF-THEN rules. The paper presents

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
PVC Polymeric Membranes Coated Graphite Electrodes Based on Molecularly Imprinted Polymers for the Selective Determination of Glibenclamide
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Graphite coated electrodes (GCE) based on molecularly imprinted polymers were fabricated for the selective potentiometric determination of Glibenclamide (Glb). The molecularly imprinted (MIP) and nonimprinted (NIP) polymers were synthesized by radical bulk polymerization using (Glb.) as a template, acrylic acid (AA) and acrylamide (AAm) as monomers, ethylene glycol dimethacrylate (EGDMA) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The imprinted membranes and the non-imprinted membranes were prepared using dioctyl phthalate (DOP) and Dibutylphthalate (DBP) as plasticizers in PVC matrix. The membranes were coated on graphite electrodes. The MIP electrodes using (AA) and (AAm) showed a near nernstian response with slopes o

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Publication Date
Sun Jan 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of the examination stress on periodontal health status and salivary IL-1? among Iraqi dental students
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Background: Periodontal diseases (PD) are common chronic inflammatory diseases caused by pathogenic microorganisms colonizing the gingival area and inducing local and systemic elevations of pro-inflammatory cytokines resulting in tissue destruction by a destructive inflammatory process. Stress was considered as one of the important risk factors that cause many inflammatory diseases including PD. The purpose of this study wasto determines and compares clinical periodontal parameters (PLI, GI and BOP), stress level and salivary IL-1? level among dental students before, during and after mid-year exam, also to find the correlation among stress, IL-1? and clinical periodontal parameters. Materials and methods: The sample was consisted of 24 dent

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Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying Effect of Elongational Viscosity on the Velocity Distribution for Dry/Wet-Spun Nascent Hollow Fiber Membrane
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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Annealing Effect on the Optical Properties of (ZnO)x (CdO)1-x Films Obtained by Spray Pyrolysis
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The effect of the annealing on the optical transmission , absorp tion coefficient,
dielectric constants (ε
r
),( ε
i
) ,Skin depth and the optical ener gy gap of (ZnO)x(CdO)1-x thin
films with (x=0.05) deposited on preheated glass substrates at a temperature of (450 C°) by
chemical pyrolysis technique were performed . These f ilms show direct allowed inter band
transition that influenced by annealing at ( 450 C°) for two hours . And it also found that the
optical ener gy gap has been increased fro m about (2.50 eV) before annealing to about (2.65
eV) after annealing , fro m the analysis of the absorp tion and transmission sp ectra in the
wavelength range (380-900nm) . The results show t

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Influence Annealing on the Physical Properties of Silver Selenide Thin Film at Different Temperatures by Thermal Evaporation
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This survey investigates the thermal evaporation of Ag2Se on glass substrates at various thermal
annealing temperatures (300, 348, 398, and 448) °K. To ascertain the effect of annealing
temperature on the structural, surface morphology, and optical properties of Ag2Se films,
investigations and research were carried out. The crystal structure of the film was described by Xray diffraction and other methods.The physical structure and characteristics of the Ag2Se thin films
were examined using X-ray and atomic force microscopy (AFM) based techniques. The Ag2Se
films surface morphology was examined by AFM techniques; the investigation gave average
diameter, surface roughness, and grain size mutation value

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study Of Thickness And Annealing Temperature Effect On Structural and Optical Properties For ZnO Thin Films
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  In the present work, We study the structural and optical properties of (ZnO), which are prepared by thermal evaporation technique, where deposit (Zn) on glass substrates at different thicknesses (150,250,350)nm, deposited on glass substrate at R.T. with rate (5 nm sec-1). And then we make oxidation for (Zn) films at temperature (500) and using the air for one hour, and last annealing samples at temperature (400,500) for one hour. The investigation of (XRD) indicates that the (ZnO) films are polycrystalline type of hexagonal with a preferred orientation along (002) to all samples and analysis reveals that the intensity of this orientation increases with the increase of the thickness and annealing temperature.   &nbsp

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Influence of Thermal Radiation and MHD on the Boundary Layer Flow Due to an Exponentially Stretching Sheet
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In this paper, the effect of thermal radiation and magnetic field on the boundary layer flow and heat transfer of a viscous fluid due to an exponentially stretching sheet is proposed. The governing boundary layer equations are reduced to a system of ordinary differential equations. The homotopy analysis method (HAM) is employed to solve the velocity and temperature equations.

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