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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
Corporate And Business Strategy Review
The role of strategic agility in promoting organizational excellence: A descriptive analytical study
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The study aims to build a model that revolves around the main question of the role of strategic agility (SA) in enhancing organizational excellence (OE). For the purpose of achieving OE and to determine the extent of interest and knowledge of managers at the Midwest Refineries Company (MRC) on the theoretical and practical implications, and on the performance foundations of these two vital variables with the aim of continuous improvement. A questionnaire was used and distributed to a random sample of 54 managers in this important energy production company. The study followed the descriptive analytical approach to answer the questions raised. The study model and dimensions were built according to reference models, most notably the mo

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
PARALLELISM IN WHITMAN'S "LEAVES OF THE GRASS": الإیقاع التوافقي لشعر وتمن لوصف الطبیعة
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الخلاصة
یعد والت وتمن شاعرا استثنائیا سواء أكان ذلك في المكانة التي یحتلھا في الأدب الأمریكي او في نمط
اع t ذا الإیق t لة ھ t ة وص t وافقي خاص t اع الت t تخدامھ الإیق t ي اس t دي ف t ر تقلی t عرا غی t الشعر الذي یكتبھ. لقد كتب وتمن ش
ل t ة للتوص t ف الطبیع t وافقي لوص t اع ا لت t ن الإیق t تخدم وتم t ر ، اس t بوحدة الكون الذي عبر عنھ في شعره.وبمعنى آخ
نص t ل ال t جام داخ t رابط وانس t یج مت t ھ نس t ق انظم t دف لخل t ھ تھ t اھره أدبی t واف

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Publication Date
Wed Aug 16 2023
Journal Name
مجلة الاستاذ للعلوم الانسانية والاجتماعية- كلية التربية ابن رشد – جامعة بغداد،
Using the Theory of Conceptual Metaphor in Two Sonnets by Victorian Female Poets
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This study has applied the theoretical framework of conceptual metaphor theory to the analysis of the source and target domains of metaphors that are used in two English nineteenth century sonnets, both written by contemporaneous female poets. The quantitative and qualitative results of the textual analysis have clearly revealed that Elizabeth Barrett Browning’s sonnet 23 centres around the conceptual mapping of the journey of love and life with that of possession. In contrast, Christina Rossetti’s sonnet Remember tackles the central conceptual mapping of death as a journey in relation to its further experiential connections. In addition, the application of conceptual metaphor theory in identifying the frequencies and densities of metap

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Use special Erwa to determine the number of live bacteria in different models
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Used in the study especially calibrated Erwa to determine the number of neighborhood or the Alayoshi number of bacteria in the count modeling and casting method dishes in addition to using the drop method yielded significant results for a match between the methods used ..

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Influences of the Cu Substitution at Hg Site in Hg1 - xCuxBa2Ca2Cu3O8+δ Superconductors
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The influences of the Cu substitution at Hg site in the HgOd layer, upon the
microstructure, Tc and oxygen content of Hg-1223 have been investigated. High
temperature superconductor with a nominal composition Hg1-xCuxBa2Ca2Cu3O8 + δ for
Cu ( 0 £ x £ 0.5) have been prepared by the two-steps solid state reaction method
under optimum conditions. XRD showed a tetragonal structure with a high ratio of
Hg-1223 superconductor phase. Tc enhancement has been determined with the Cu
concentration was is found to be Tc = 153 K for x = 0.3, while the oxygen content
observed variously with Cu concentration. Hg1-xCuxBa2Ca2Cu3O8+δ structure, oxygen
content and Tc behavior have been discussed.

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Publication Date
Fri May 05 2023
Journal Name
International Journal Of Professional Business Review
Optimal no. Of Crew in a Workshop Subject to Minimize the Total Cost
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Purpose: The main objective of this paper is, to determine the optimal no. of technicians’ men in a workshop crew of an Industrial System.   Theoretical framework: The purpose of applying these tools is to explore their ability to reduce costs and improvements that can be obtained in the process of providing services to the end customer.   Design/methodology/approach: The literature structure review was built from analyzing 12 of scientific papers and books, from web sciences and the Elsevier database. The papers were analyzed from descriptive, methodologic, and citation characteristics.   Finding:  By applying the equation model of the paper, the optimal no. of technician men in the crew of the workshop can be determined when

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Global Pharma Technology
Gentamicin Modulates the Gene Expression of hla in Methicillin Resistance Staphylococcus aureus Biofilm
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Objective: The present work was undertaken to investigate the impact of sub inhibitory concentration of gentamicin on hla gene expression in methicillin resistant Staphylococcus aureus isolates. Methods: The bacterial isolates used in this study represent 33 MRSA strains, previously isolated form patients visiting several hospitals in Baghdad. Gentamicin, vancomycin, and oxacillin MIC were determined using broth dilution method. Microtiter plate method was adopted to investigate the biofilm forming capacity. Alpha hemolysin was detected by culturing MRSA isolates on rabbit blood agar. Furthermore, hla gene was detected in MRSA isolates using conventional PCR technique; while, qRT-PCR method was performed to assay the hla expression in plank

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Publication Date
Sat Nov 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The initial stability of dental implant with horizontal plate (An in vitro study)
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Background: The Initial (primary) stability is one of the factors that play an important role in the success of the dental implants. The purpose of this study was to evaluate the initial stability of dental implant with horizontal plate by using five analytical tests: insertion torque, removal torque, resonance frequency analysis, push-in test and pull-out test. Materials and methods: Two different lengths of dental implants (5mm and 10mm) were tested in this study; each dental implant was 4mm in diameter with a square threads shape of 1mm pitch and 0.5mm depth. The crestal area was 4.2mm diameter contained a right angle margin circumferential ring while the apical area was tapered with two self-tapping grooves. In this study, the initial s

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Publication Date
Thu Sep 26 2013
Journal Name
Astronomy & Astrophysics
High-resolution observations of SDSS J080800.99+483807.7 in the optical and radio domains
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Publication Date
Thu Mar 30 2023
Journal Name
Al-mustansiriyah Journal Of Science
Seasonal Optimum Tilt Angle of Solar Panels for 100 Cities in the World
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Solar energy is the most abundant renewable energy source. This energy can be converted directly into electricity using solar panels. The fixed tilt solar panels are the most practical and the most widely installed throughout the world. Optimum tilt angle calculation has the advantage that it does not use expensive solar trackers. This research calculates the seasonal optimum tilt angle of solar panels for 17 cities in Iraq and 83 cities in 83 countries distributed around the world. Solar Panel Angle Calculator program was used in calculating the optimum tilt angles from vertical. The optimum tilt angle varies between 6° and 112° throughout the year. This angle for winter, spring/ autumn and summer seasons are found to be between

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