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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
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Surface Modification of the Improved Stainless Steel Alloy AISI-304 and the Use of Diffusion Coating and a Study of Its Efficiency in Resistivity Hot Corrosion in an Atmosphere of Sodium Chloride Vapor NaCL and Sodium SulfateNa_2 SO_4
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       This research aims to modify the components of stainless steel alloy by the method of surface engineering through the single diffusion coating technique in order to obtain new alloys with high efficiency in resisting harsh environmental conditions. Steam a mixture of sodium chloride ( ) and sodium sulfate ( ) at a temperature of 900 and then compare it with the base alloy. The results showed that the alloys produced in this way are very efficient. The results showed that the aluminum coating showed high efficiency in resisting oxidation and provided better protection for a longer time compared to the uncoated alloy due to the  oxide crust layer formed with high adhesion as well as the aluminum-rich phases, whether the phase

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Publication Date
Tue Apr 11 2023
Journal Name
College Of Islamic Sciences
Collision in the dispute between the two imams Shafi’i and Abu Hanifa by Sheikh Mansour bin Muhammad bin Abd al-Jabbar al-Marwazi al-Samani Abi al-Muzaffar (d. 498 AH) from the issue (If one of the Muslim spouses apostatized and one of the infidel spouses
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The science of jurisprudence is one of the legal sciences that scholars have been interested in since the first centuries of Islam, and they wrote many books about it, and the science of manuscripts is considered one of the scientific achievements in which many scholars emerged, including Imam Al-Samaani, so I chose this manuscript related to Istism to clarify its concept and meaning for all people, The student (Ali Ahmed Abdel-Aziz Sheikh Hamad) preceded me in the investigation of part of the book, and it was facilitated for me, by the grace of God Almighty, to investigate the issue (if one of the Muslim spouses apostatized and one of the infidel spouses converted to Islam until the end of the issue of if the two spouses were taken capt

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Publication Date
Thu Sep 17 2020
Journal Name
College Of Islamic Sciences
Sharia Controls To work in fashion design, manufacture and trafficking In the light of the Sunnah Prepare Dr. Abdulaziz Shaker Hamdan Al-Kubaisi Professor, Department of Sharia and Islamic Studies, United Arab Emirates University
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Publication Date
Mon Apr 01 2013
Journal Name
Journal Of Drugs In Dermatology (jdd)
The Therapeutic Role of Isotretinoin in the Management of Behçet's Disease: A Single-Blinded, Controlled Therapeutic Study - JDDonline - Journal of Drugs in Dermatology
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AbstractOBJECTIVES: To evaluate the long-term remission efficacy and safety of isotretinoin in the treatment of Behcet's disease (BD). PATIENTS and METHODS: This single-blind, controlled therapeutic study was conducted in the Department of Dermatology and Venereology at Baghdad Teaching Hospital from February 2011 to January 2012. Thirty patients with BD were included in this work. Each patient received isotretinoin 20 mg orally once daily for 3 months. They were assessed at week 2 and then monthly depending on the Clinical Manifestation Index (CMI) and to record any side effects. At week 12, isotretinoin was stopped and patients were given placebo therapy in a form of glucose capsules for another 3 months. RESULTS: Thirty patients were tre

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Modification Of Rheological Properties Of Asphalt Effect Of Addition Of Asphaltenes And Oxidized Asphaltenes On The Compatibility Of Asphalt- Sulfur Blends
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This study is a complementary one to an extended series of research work that aims to produce a thermodynamiclly stable asphalt –sulfur blend. Asphalt was physically modified wiht different percentages of asphaltenes , oxidized asphaltenes and then mixed with sulfur as an attempt to obtaine a stable compatible asphalt-sulfur blend. The homogeneneity of asphalt-asphaltenes[oxidized asphaltenes]-sulfur blends were studied microscopically and the results are prsented as photomicrographs. Generally more stable and compatible asphalt-sulfur blends were obtained by this treatment.

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Publication Date
Fri Jun 28 2019
Journal Name
Journal Of The College Of Education For Women
The most important ministers of the Abbasid state until the end of the era (198-218 AH)
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The existence of succession system has appeared in Arab Islamic state after the death of the prophet Mohammed (peace be upon God and peace), So there was caliphate, then the Umayyad dynasty in Syria , until 132 AH , the date o the emergence of the Abbasid state adopted a system ministry formally , hafs bin sulaiman ( Abu salamah Khallal ) was the first  minister emerged on the political scene. He was killed at the time of the first  Abbasid caliph , Abu Albbas , incest 132-136 who had put Khalid bin barmak as a minister instead of Hafs bin Sulaiman . During the reign of AL-Mansur 136-158 , there was an importance and a place for the ministry , despite of AL-Mansur strength personality that covered on his ministers personalities

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Publication Date
Sun Jul 11 2021
Journal Name
Sustainable Civil Infrastructures
Field Soil Electrical Resistivity Measurements of Some Soil of Iraq
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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
Biostratigraphy of Shiranish Formation from Selected Wells, Central of Iraq
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The Quantitative high-resolution planktonic foraminiferal analysis of the subsurface section in three selected wells in the Ajeel Oil Field (Aj-8, Aj-12, and Aj-15) in Tikrit Governorate, Central Iraq has revealed that Shiranish Formation deposited in Late Campanian- Latest Maastrichtian age. This formation consists mainly of marly and marly limestone yielding diverse planktonic foraminiferal assemblages and calcareous benthic foraminifera, with a total of 46 species that belong to 23 genera, Three zones and four subzones, which cover the Late Campanian to the Latest Maastrichtian, were identified based on the recorded planktonic foraminifera and their ranges. They are as follows:1. Globotruncana aegyptiaca Zone that dated to be Lat

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Publication Date
Sun Jul 01 1990
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DESCRIPTION OF NEW SPECIES OF TERMITES (INSECTA, ISOPTERA) FROM IRAQ
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Two specie's of terrnitls are described as new to science from Iraq Amitermes corpnlentus sp. n. and Anacanthotermes savvensis sp. n., with two figures.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Petroleum System Modeling of Halfaya Oil Field South of Iraq
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The petroleum system of Halfaya oil field shows that the hydrocarbon generation of these Formations such as Sha′uiba and Nahr Umr are immature and have generated few oil TR ≤ 50% which are neglected as compared to Formations below them which are very rich source rock. The Formations of Yamama, Ratawi and Sulaiy are mature with TR ≤ 100%. Other Formations such as Sargelu ,Najma,Zubair and Gotnia are with very high maturity with TR ≥ 100% and completely generated hydrocarbon and depleted after hydrocarbon are expelled and migrate to reservoir rock of structure traps and this study indicates that the major seals of Upper Jurassic are Gotnia and Allan Formations and of Middle Miocene is LowerFars fatha Formation.

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