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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
Fri Mar 27 2020
Journal Name
Solid State Technology
Seepage and Slope Stability Analysis for Hemrin Earth Dam in Iraq Using Geo-Studio Software
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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Climatic Water Balance and Groundwater Recharge in Abu-Jir Village, Al-Anbar Governorate, Western Iraq
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     The study area is located in Al-Anbar Governorate, western Iraq. The climatic data were collected from Al-Ramadi Meteorological Station for the period 1990 to  2020 and used to assess the climatic condition of the study area. The total annual rainfall, relative humidity, monthly average temperature, evaporation, wind speed and sunshine duration are 108 mm, 52.7 %, 22.6˚C, 2814.3 mm, 2.2 m/s and 8.8 h/day, respectively. The climate of the study area is described as an arid to sub arid and relatively hot in summer and cold with low rain in winter. During the data used, the highest potential evapotranspiration was 217.1 mm in July, while the lowest value was 10.7 mm in January, with a total amount of 1170.07 mm. The highest and l

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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
A comparison between Trichomoniasis Infection and other Vaginal Infection among Females in Baghdad Governorate- Iraq
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Trichomoniasis is a parasitic disease caused by the protozoan Trichomonas vaginalis. It is the most common sexually transmitted protozoal infection. There is no estimated of infection intensity among reproductive-age females. Further studies of the infection intensity of trichomoniasis and other vaginal infection will highlight the importance of this pathogen as a public health problem. A total of 614 females from Baghdad city were screened for T. vaginalis from March 2015 to September 2015. Females aged 13–61 years old provided vaginal swab specimens. The vaginal fluids extracted from these swabs were checked for the presence of T. vaginalis and other vaginal infection using microscopic examination. Overall, 525 (85.5%) of 614 was scr

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Structural Systems for Modern Architecture in Iraq Analysis Study to Dr. Qahtan Al-Madfa’i’s Architecture
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Dr. Qahtan Al-Madfa’i’s architecture has been characterized by a particular characteristic that may be unique and extreme at the same time, that is the use of the distinctive three-dimensional structural coverings and the exploitation of structural construction to give an extra aesthetic touch to the composition of the building, to achieve the application of his universal ideas, which he strongly believed and defended.

      In the period of the marked urban decline that the country undergoes now, which urges us toward making a comparison between the beginning of the modern Iraqi architecture and its ascending path up to its peak and the periods of its decline until it reached a very

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Publication Date
Tue Dec 06 2022
Journal Name
International Journal Of Professional Business Review
A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
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Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Gravity Field Interpretation for Major Fault Depth Detection in a Region Located SW- Qa’im / Iraq
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This research deals with the qualitative and quantitative interpretation of Bouguer gravity anomaly data for a region located to the SW of Qa’im City within Anbar province by using 2D- mapping methods. The gravity residual field obtained graphically by subtracting the Regional Gravity values from the values of the total Bouguer anomaly. The residual gravity field processed in order to reduce noise by applying the gradient operator and 1st directional derivatives filtering. This was helpful in assigning the locations of sudden variation in Gravity values. Such variations may be produced by subsurface faults, fractures, cavities or subsurface facies lateral variations limits. A major fault was predicted to extend with the direction NE-

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
Enzyme Linked Immunosorbent Assay for Fumonisin B1 Detection in Local Corn Seeds from Baghdad-Iraq
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Fungi produce a series of toxic compounds on corn, especially Fumonisin B1 (FB1) toxin produced by Fusarium spp. and promoting cancer activity in humans and animals. This study aimed to the isolation and identification of fungi associated with local corn seeds and the detection for the presence of FB1 by using ELISA technique. Thirty samples of corn ears were collected from silos and markets in Baghdad city during the period from November 2018 to March 2019. The present study found that Fusarium was the dominant isolate among fungi in terms of the relative density 57.07%, followed by Aspergillus 31.17%, Rhizopus 3.36%, Alternaria 2.88%, Mucor 2.16%, Penicillium 1.92%, Trichothecium 0.96%, and Helminthosporium 0.48%. FB1 was detected in a

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Using Phone Calls to Promote Community Pharmacist Counselling during COVID-19 Pandemic in Baghdad, Iraq
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Drug consultation is an important part of pharmaceutical care. mobile phone call or text message can serve as an easy, effective, and implementable alternative to improving medication adherence and clinical outcomes by providing the information needed significantly for people with chronic illnesses like diabetes and hypertension particularly during pandemics like COVID-19 pandemic.

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Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Topsoil Magnetic Susceptibility and Heavy Metal Contamination: A Case Study in Al-Muthanna Province, Iraq
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     Due to rapid urbanization and industrialization that occurred in Al- Muthanna province in southeastern Iraq during the last decade, pollutants such as heavy metals were emitted into the environment and became a serious threat to human health. Environmental pollution could be caused by different types of pollutants, which come from different sources.

     This study aims to assess the environmental magnetism efficiency for heavy metal pollution assessment using the magnetic susceptibility technique which became a more rapid and cost-effective compared to conventional methods. Increasing heavy metal contents in soils causes an increase in the magnetic mineral concentration. The study are

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Publication Date
Sun Jan 01 2017
Journal Name
Kufa Journal For Nursing Sciences
Effectiveness of Simulation Techniques on the Nursing Students Knowledge toward Cardiopulmonary Resuscitation for Adults at College of Nursing/University of Baghdad
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MM Abdulwahhab, kufa Journal for Nursing sciences, 2017 - Cited by 1

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