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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
Wed Jul 17 2024
Journal Name
Central Asian Journal Of Medical And Natural Sciences
Understanding of the Immunological Tolerance Mechanisms Underlying the Maternal-Fetal
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Publication Date
Mon Oct 23 2023
Journal Name
College Of Islamic Sciences
The concept of justice and its relationship to the law
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Any person, regardless of his location in the air, whether he was kidnapped or trained, and then he performs a certain work, believes that his work is in vain, and by God, his deeds. I wonder if those who hold him in the first place will be safe in good form. He said that the essence of justice in the story is the story:

These are given the meaning we have fought in the fact that each group of. He went beyond creating a group of blocs, sects, and parties. If justice indicated one meaning, these relationships between people and peace would diminish. In fact, justice has only one concept, but there are several associations with it in the field of divorced one of these synonyms. However, the variation in racist drums in the encounte

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Security Intellectual Proposals of the Paris and the Wales Schools
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The study discusses ''The Security Intellectual Proposals of the Paris and the Welsh Schools'', which are considered one of the most important contemporary European monetary schools that emerged in the nineties  of the twentieth century, and how did it approach the concept of security, criticizing the traditional trend that prevailed during the Cold War period regarding limiting the concept of security to the state or to the military aspect (National Security), and an attempt to expand the concept to economic, social and environmental dimensions, as well as political and military dimensions. The most important proposals that the Wales School provided are “Security as an emancipation policy”, “ individual security”, and “The ro

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Publication Date
Wed Oct 12 2022
Journal Name
College Of Islamic Sciences
The Concept of the Text, its Divisions, Connotations, and Methodology
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The text has many connotations in the Arabic language, such as vowel points, designation, completion, etc., and the original meaning of the text is to show. The Western text has its owen independent semantic unit .The biblical texts are a mixture of what was reported by the Prophet Moses (peace be upon him) and what the authors described in terms of texts over many centuries.The meaning of the text is guidance and payment, and it is a natural connotation. The religious text for Muslims is divided into peremptory texts that are national proof. The evidence for the meaning of the text is proven by language, and it is not required that the researcher be a jurist. The approach is a factual questionnaire by the researcher according to a speci

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Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
A Semiotic Approach to the Analysis of the News Story
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This study attempts to provide an approach analysis for the news, depending on the bases and principles which conceptuality semiotic researchers of this field first of them «A. J. Gremas» for the theory of «narrative discourse analysis», to more clarify we tried to apply it on a published press- news, to concludes the most important steps and methods that are necessary to follows gain more understanding of the press- news.

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Publication Date
Mon Jun 15 2009
Journal Name
Alustath Journal For Human And Social Sciences
THE SYNTACTIC AND SEMANTIC MANIFESTATIONS OF THE DETERMINER PHRASE (DP)
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Publication Date
Tue Jan 01 2019
Journal Name
Dirasat: Human And Social Sciences
The slogans of the iraqi demonstrators demanding reform semiotics study
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The semantic analysis is characterized by its ability to describe the communicative pattern and its high efficiency in questioning its semantic manifestations and its deliberative purposes, which helped to understand the symbolic, contextual and cultural manifestations of the structure of the pattern, whether verbal or nonverbal. In order to highlight the role of the semiautomatic approach and its application to a sample of slogans collected from "media, social networking sites, in-kind views, media institutions, etc." to study the components and analyze the contents and highlight the signs. His boat logo is not just uttered as a linguistic transmission of a message, but as a political Tghieria actually . For example, the slogan "People Wan

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Scopus
Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Foreign policy of the Trump Administration Toward the United Nations
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The Trump administration asserts that the actions of the United States are neither constrained by international organizations nor international controls, as they strive to seek a leadership position in a competitive manner, advance the reform of the United Nations in order to gain strength and support for US interests, and promote conservative social values. This negative policy is the result of the influence and mutual influence of long-term isolationism, the "American exception" and popular trends in the United States, as well as the result of the Trump administration's attempt to employ powerful means to revitalize the United States' strong position in the United Nations. However, the Trump administration’s policy toward the United

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Mechanical Engineering
Improving the Performance of the Vehicle Suspension System Using Inerter
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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The biography of King Faisal I from the early period of his life to his building to the first step of the modern Iraqi state (1883-1924)
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The environment and the placesthat prince Faisal Bin AL-Husein influenced his childhood ,
behaviourand future . his expereence in his early life in leading the battles and
arabRevoluionenriched him . inspite of his short periedand harsh experience of leadersmp.
he gained an experienencein ruling iraqadter 1921 . The Syrian experiencetaught him how to
deal with the strong and establish the government as he beliered in the slogan: independence
is taken not given. He established the consititution and the election . he made a solid
basefeconomy of in his time, Iraq , Iraq be came the country number ( 53) as an
independency country on the third of November 1932 . he died peacefuliy after Iraq's
indepence.

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