Preferred Language
Articles
/
jeasiq-130
"The Impact of International Public Sector Accounting Standards (IPSASs) on the Public Budget in Iraq"
...Show More Authors

     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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
SIMULATION MODEL FOR THE ASSESSMENT OF DIRECT AND INDIRECT GEOREFERENCING TECHNIQUES IN ANALYTICAL PHOTOGRAMMETRY
...Show More Authors

This paper compares between the direct and indirect georeferencing techniques in Photogrammetry bases on a simulation model. A flight plan is designed which consists of three strips with nine overlapped images for each strip by a (Canon 500D) digital camera with a resolution of 15 Mega Pixels.

 

The triangulation computations are carried out by using (ERDAS LPS) software, and the direct measurements are taken directly on the simulated model to substitute using GPS/INS in real case. Two computational tests have been implemented to evaluate the positional accuracy for the whole model and the Root Mean Square Error (RMSE) relating to (30) check points show that th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 01 2024
Journal Name
Al-kindy College Medical Journal
The Correlation of Serum Periostin Level with Disease Severity in Patients with Covid -19
...Show More Authors

Background: Coronavirus disease 2019 (COVID-19) is an emerging zoonotic disease caused by the new respiratory virus SARS-CoV2. It has a tropism in the lung tissues where excess target receptors exist. Periostin plays a role in subepithelial fibrosis associated with bronchial asthma. Since the Coronavirus's target is the human respiratory system, Periostin has been recently described as a valuable new biomarker in the diagnosis and evaluation of disease in patients with COVID-19 lung involvement. Objectives: To assess the level of Periostin in the serum of COVID-19 patients and to correlate its role in disease severity and prognosis. Subjects and Methods: Periostin serum levels were measured for 63 patients attending three main COVID

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Total Oxidants, Lipid Peroxidation and Antioxidant Capacity in the Serum of Rheumatoid Arthritis Patients
...Show More Authors

View Publication
Scopus (11)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Advanced Pharmacy Education And Research
Ultra HPLC method development and validation for the determination of meclizine in pharmaceutical formulation
...Show More Authors

View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Ultrasound Guided Core Needle Biopsy in The Diagnosis of Suspicious Breast Lesions: Radiologist’s perspectives
...Show More Authors

Background: Ultrasound guided core needle biopsy is becoming a gold standard in the work up of suspicious breast lesion. In Iraq, radiologists are not taking the lead in core needle biopsy performance.

Objectives: To evaluate the radiologist performance of core needle biopsy highlighting the precession and accuracy of the procedure, the concordance of ultrasound and histopathology, and identifying challenges facing the radiologist during the procedure.

Subjects and Methods: A prospective study involving a total of 50 patients with ultrasound (US) BIRADS IV or V.  Ultrasound guided core needle biopsy was performed for each patient. Surgical pathol

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Dens of Extremism and Terrorism in Syrian Camps (Al-Hol as a model)
...Show More Authors

 

After the defeat of the military terrorist organization "ISIS" and the fall of the throne of its alleged state in the Iraqi city of Nineveh, in Syrian Baghouz, and the end of its control over the land, the Syrian camps, especially "Al-Hol" camp, emerge as an incubator for the ideology of the terrorist organization "ISIS" and a vital base for its consolidation and dissemination, which includes (68,000- 73,000) people. During the years following the military defeat of (ISIS), the camp witnesses the spread of extremist ideas widely at the hands of its residents, including the families of the organizations dead's, extremist detainees, and those who deal with it, taking advantage of the deterioration of the environmental, se

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Influence of electrodes area ratios and the discharge volume in RF capacitively coupled plasma
...Show More Authors

Experimental results on harmonic distortions in 13.56 MHz RF Argon glow discharge using different grounded electrodes areas and electrodes spacing are presented. The experiment is carried out at four pressure values. RF power values used are between 20 and 90 watts. The results indicate significant increase in distortions at two specific values of the cone angle enclosing the two electrodes within its geometrical volume. The computation of the cone head angle gave the symmetry discharge or asymmetry as well as when the angle is small the condition is near symmetry discharge associated with decrease in the nonlinearity.

View Publication Preview PDF
Crossref
Publication Date
Sun Dec 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Estimation of the Rock Mechanical Properties Using Conventional Log Data in North Rumaila Field
...Show More Authors

Hydrocarbon production might cause changes in dynamic reservoir properties. Thus the consideration of the mechanical stability of a formation under different conditions of drilling or production is a very important issue, and basic mechanical properties of the formation should be determined.
There is considerable evidence, gathered from laboratory measurements in the field of Rock Mechanics, showing a good correlation between intrinsic rock strength and the dynamic elastic constant determined from sonic-velocity and density measurements.
The values of the mechanical properties determined from log data, such as the dynamic elastic constants derived from the measurement of the elastic wave velocities in the material, should be more a

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
Simulation Model for the Assessment of Direct and Indirect Georeferencing Techniques in Analytical Photogrammetry
...Show More Authors

B Saleem, H Alwan, L Khalid, Journal of Engineering, 2011 - Cited by 2

View Publication
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study a bout the Epidemiology of Vulvo Vaginal Candidiasis (Candida spp.) in Baghdad City
...Show More Authors

This Study was conducted to investigate vaginitis in women who live in Baghdad City. Results Revealed that Candida spp. were the causal agent of 38.5% of symptomatic cases the yeasts Candidaalbicans, C.glabrata, C.tropicalis, C.parapsilosis and C.krusei were isolated with the percentage of 38.1, 9.1, 3.9, 2.6, 1.3 respectively also there were 18% of women in control group carrying Candida spp. The direct smear method were not efficient because the percentage of infection was 17.5% comparing with the culture method the sensitivity of direct smear method was 45.5% The percentage of WBC to Epithelial cells was less than one in 76.6% of women.

View Publication Preview PDF