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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
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Gibberellic Acid and Brassinolide and Their Interaction on Some Chemical Characteristics of Plant Dill Anethum graveolens L.
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   The experiment for the growing season. 2015-2016 to study the effect of gibberellic acid at concentrations (0 and 50)mgL-1 and BL at five concentrations (0, 0.5 ,1 ,2 and 3)mg.L-1 and their interaction on some chemical characteristics for Dill plant . The experiment was designed according to Randomized Complete Block Design (RCBD) with three replicates per treatment, using less significant difference at the level of probability (0.05) , the results showed the following:- 1- The effect of brassinolide with it,s concentrations led to obtain on a significant increase in all the studied characteristics, so the superiority of the concentration of 2 mg.L -1 of brassinolide in each of nitrogen, potassium and protein, And the superi

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Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
Cytotoxic Effect of the Alcoholic Extract of Conocarpus erectus Leaves on MDA-MB 231 and MCF7 Breast Cancer Cell Lines
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    Currently, there is a growing interest in medicinal plants extracts as some plants have shown antitumor potential. The goal of this study was to test the anticancer activity of methanol extract of Conocarpous erectus leaves in breast cancer cells.  Cytotoxicity was tested in vitro on breast cancer cell lines, MCF7 [Estrogen receptor + (ER+)] and MDA-MB231 [Estrogen receptor - (ER-)], in addition to normal fibroblast cells (REF). MTT assay was utilized to measure the growth inhibitory effects after 48 hours exposure to extracts.  Viability results indicated  that MDA-MB231 were sensitive (GI50 = 56.1µg/ml).However, no sensitivity was seen in both MCF7 and REF cells (GI50>100 µg/ml). I

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Publication Date
Fri May 01 2020
Journal Name
European Journal Of General Dentistry
Effect of plant-extract disinfectant solutions on the specific properties of reinforced maxillofacial silicone elastomers with nanofiller and intrinsic pigment
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Abstract<p> Objective This study aimed to evaluate the effects of disinfectant solutions, namely, the alcoholic extract of Salvadora persica L. (A1 = 10% and A2 = 15%) and chlorhexidine digluconate (A3 = 2%), on the tear strength and hardness of room temperature vulcanizing (RTV) VST50F and heat temperature vulcanizing (HTV) Cosmesil M511 silicone elastomers before and after reinforcement with nanofillers (TiO2) and intrinsic pigment. Materials and Methods: A total of 320 specimens were prepared, with 160 specimens each for RTV and HTV silicone. Forty specimens were evaluated before disinfection and divided into two equal groups, namely, control (without additive) and experimental (with ad</p> ... Show More
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Publication Date
Wed Mar 01 2023
Journal Name
International Journal Bioautomation
Photobiomodulation Effect of 850 nm Near-infrared Diode Laser on the Release of M1-related Cytokines Inmonocytic THP-1 Cells
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Photobiomodulation (PBM) is a form of the use of visible red and Near-infrared (NIR) light at low power, where a laser light photon is absorbed at the electronic level, without heat production. PBM can be applied in wide range of treatment to help the wound, inflammation, edema, and pain reduction. However, there is a lack of scientific documentation regarding its actual effects. Objectives: This study assesses the impact of PBM on the release of M1-related cytokine in monocyte cells with particular emphasis on interleukin-1β (IL-1β) and Tumour Necrosis Factor α (TNF-α). Methods: Tamm-Horsfall Protein 1 (THP-1) macrophages M1 cells have been exposed to the light from the diode laser of 850nmat different doses (0, 0.6, 1.2 and 3.

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Effect of Dopant Concentration on the Structural, Optical and Sensing Properties of (SnO2)1-x(TiO2:CuO)x Sprayed Films
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      Spray pyrolysis technique was subjected to synthesized (SnO2)1-x (TiO2: CuO) x Thin films on different substrates like glass and single crystal silicon using. The structure of the deposited films was studied using x-ray diffraction. A more pronounced diffraction peaks of SnO2 while no peaks of (CuO , TiO2 ) phase appear in the X-ray profiles by increasing of the content of (TiO2 , CuO) in the sprayed films. Mixing concentration (TiO2 , CuO) influences on the size of the crystallites of the SnO2 films ,the size of crystallites of the spray paralyzed oxide films change in regular manner by increasing of (TiO

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Effect of Annealing temperature on the Structural, Optical and Sensitivity Properties of Nanostructure SnO2 Films to CO2 and NH3 Gas
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In this research, we studied the structural properties of SnO2 films nanostructure which prepared by chemical spray pyrolysis method at room temperature on the rules of glass heated (400oC) with rate of spraying (2.5 ml/ min). The effect of annealing temperaturs (450,500,550,600 and 650oC) for two hours on those properties has been indicated. The results of x-ray diffraction showed that all of the prepared films were polycrystalline with tetragonal type and orientation was (110) for all models before and after annealing, and the annealing led to an increase in the grain size. The full width at half maximum (FWHM) values of the (110) peaks of the films decreased from 1.492o to 1.064o with increasing annealing temperature .The surface morp

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Effect of Sb2O3 and/or CdO nanoparticle substitution on the properties of high-TC superconducting Bi1.6-x SbxPb0.4Sr2Ca2-yCdyCu3OZ material
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High temperature superconductors materials with composition Bi1.6-xSbxPb0.4Sr2Ca2-yCdyCu3OZ (x = 0, 0.1, 0.2 and 0.3) and (y = 0.01 and 0.02), were prepared by using the chemical reaction in solid-state ways, and test influence of partial replacement of Bi and Ca with Sb and Cd respectively on the superconducting properties, all samples were sintered at the same temperature (850 oC) and for the same time (195 h). The structural analysis of the prepared samples was carried out using X-ray diffraction (XRD) measurements performed at room temperature, scanning electron microscope (SEM) and dc electrical resistivity was measured as a function of temperature. It was found that the sample prepared by partial substitution of Sb at ratio (x= 0.2

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Publication Date
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Sintering Temperature and Soaking Time on the physical and Dielectric Properties of BaTiO3 for Different Ba/Ti Ratio
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Recent research has examined the improvement of physical and dielectric properties of BaTiO3 ceramic material by small addition of excess TiO2 or BaCO3. The prepared samples sintered at different temperatures and varying soaking time. The results show that increasing the sintering temperature within 1350°C and soaking time of 10 hrs give better electrical and physical properties, which indicate the reaction is complete at higher temperature and period.

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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Effect of 12-Hydroxyoctadecanoic Acid Concentration on Preparation and Characterization of Floating Organogels using Cinnarizin as Modeling Drug
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This work targeted studying organogel as a potential floating system. Organgel has an excellent viscoelastic properties, floating system posses a depot property.  Different formulations of 12-hydroxyoctadecanoic acid (HOA) in sesame oil were gelled and selecting F1, F3 and F5 HOA organogels for various examinations: tabletop rheology, optical microscopy, and oscillatory rheology studies. Also, the floating properties studies were conducted at in vitro and in-vivo levels. Lastly, the in-vitro release study using cinnarizine (CN) was to investigate the organogel depot property. Based on the results, the selected concentrations of HOA in sesame oil organogels showed temperature transitions fr

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Effect of annealing temperature and laser pulse energy on the optical properties of CuO films prepared by pulsed laser deposition
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In this work; copper oxide films (CuO) were fabricated by PLD. The films were analyzed by UV-VIS absorption spectra and their thickness by using profilometer. Pulsed Nd:YAG laser was used for prepared CuO thin films under O2 gas environment with varying both pulse energy and annealing temperature. The optical properties of   as-grown film such as optical transmittance spectrum, refractive index and energy gap has been measured experimentally and the effects of laser pulse energy  and annealing temperature on it were studied. An inverse relationship between energy gap and both annealing temperature and pulse energy was observed.

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