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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 Jul 01 2024
Journal Name
Journal Of Food Process Engineering
Artificial intelligence‐based modeling of novel non‐thermal milk pasteurization to achieve desirable color and predict quality parameters during storage
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Abstract<sec><label></label><p>This study proposed using color components as artificial intelligence (AI) input to predict milk moisture and fat contents. In this sense, an adaptive neuro‐fuzzy inference system (ANFIS) was applied to milk processed by moderate electrical field‐based non‐thermal (NP) and conventional pasteurization (CP). The differences between predicted and experimental data were not significant (<italic>p</italic> > 0.05) for lightness (<italic>L</italic>*), redness‐greenness (<italic>a</italic>*), yellowness‐blueness (<italic>b</italic>*), total color differences (∆<italic>E</italic>), hue angle (<italic>h</italic></p></sec> ... Show More
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Publication Date
Tue Aug 01 2023
Journal Name
Innovative Food Science &amp; Emerging Technologies
Non-thermal pasteurization of milk by an innovative energy-saving moderate electrical field equipped with elongated electrodes and process optimization
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Publication Date
Sun Mar 06 2022
Journal Name
Nature Environment And Pollution Technology
Green Synthesis Of Bimetallic Iron/Copper Nanoparticles Using Ficus Leaves Extract For Removing Orange G(OG) Dye From Aqueous Medium
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This study shows that it is possible to fabricate and characterize green bimetallic nanoparticles using eco-friendly reduction and a capping agent, which is then used for removing the orange G dye (OG) from an aqueous solution. Characterization techniques such as scanning electron microscopy (SEM), Energy Dispersive Spectroscopy (EDAX), X-Ray diffraction (XRD), and Brunauer-Emmett-Teller (BET) were applied on the resultant bimetallic nanoparticles to ensure the size, and surface area of particles nanoparticles. The results found that the removal efficiency of OG depends on the G‑Fe/Cu‑NPs concentration (0.5-2.0 g.L-1), initial pH (2‑9), OG concentration (10-50 mg.L-1), and temperature (30-50 °C). The batch experiments showed

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Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some Mixed-Ligand Complexes Containing Azo Dye and 1,10-phenanthroline with CoII, ZnII, CdII and HgII Ions
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 In this work, the ligand was obtained from the reaction of diazonium salt of naphthyl amine with 1-amino-2-naphtol-4-sulfonic acid. The bidentate ligand  type (NO) donar atoms was reacted with 1,10-phenanthroline and matel salt in a 1:1:1 mole ratio to give the complexes, using NaOH as a base. Physical-chemical teqnichas were used to characteriz the prepared compounds FT-IR,U.V-Vis, fluorescence and 1HNMR spectroscopy, atomic absorption , chloride content along with conductivity and melting point measurements .Finally, thermal analysis was used to confirm the presence of coordination H2O molecule in the complexes structure. According to memtioned characterization methods, the general formula proposed for CoII ZnII, CdII and Hg

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Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Extracting Four Solar Model Electrical Parameters of Mono-Crystalline Silicon (mc-Si) and Thin Film (CIGS) Solar Modules using Different Methods
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Experimental measurements were done for characterizing current-voltage and power-voltage of two types of photovoltaic (PV) solar modules; monocrystalline silicon (mc-Si) and copper indium gallium di-selenide (CIGS). The conversion efficiency depends on many factors, such as irradiation and temperature. The assembling measures as a rule cause contrast in electrical boundaries, even in cells of a similar kind. Additionally, if the misfortunes because of cell associations in a module are considered, it is hard to track down two indistinguishable photovoltaic modules. This way, just the I-V, and P-V bends' trial estimation permit knowing the electrical boundaries of a photovoltaic gadget with accuracy. This measure

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Chemical-Free Greywater Treatment Using Aeration, Sedimentation, Followed by Granular Activated Carbon Filter (GAC) -A Case Study of Baghdad city household
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Greywater is a possible water source that can be improved for meeting the quality required for irrigation. Treatment of greywater can range from uncomplicated coarse filtration to advanced biological treatment. This article presents a simple design of a small scale greywater treatment plant, which is a series of physical and natural processes including screening, aeration, sedimentation, and filtration using granular activated carbon filter and differentiates its performance with sand filter. The performance of these units with the dual filter media of (activated carbon with sand) in treatment of greywater from Iraqi house in Baghdad city during 2019 and that collected from several points including washbasins, kitchen si

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Publication Date
Sun Jan 01 2017
Journal Name
Food And Nutrition Sciences
Optimization of Culture Conditions to Produce Phytase from &amp;lt;i&amp;gt;Aspergillus tubingensis SKA&amp;lt;/i&amp;gt;
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The effects of nutrients and physical conditions on phytase production were investigated with a recently isolated strain of Aspergillus tubingensis SKA under solid state fermentation on wheat bran. The nutrient factors investigated included carbon source, nitrogen source, phosphate source and concentration, metal ions (salts) and the physical parameters investigated included inoculum size, pH, temperature and fermentation duration. Our investigations revealed that optimal productivity of phytase was achieved using wheat bran supplemented with: 1.5% glucose. 0.5% (NH4)2SO4, 0.1% sodium phytate. Additionally, optimal physical conditions were 1 × 105 spore/g substrate, initial pH of 5.0, temperature of fermentation 30˚C and fermentation dura

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Renewable Materials
Boosting Structural and Dielectric Properties of Polyvinyl Alcohol/Starch/Carboxymethyl Cellulose Films with Iron-Doped Carbon Quantum Dots for Advanced Applications
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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Spectral Studies of Some Metal Complexes with Bis[O,O-2,3;O,O-5,6(Chlorocarboxylic Methyliden)] L-Ascorbic Acid
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&nbsp;The reaction of L-ascorbic acid with the tirchloroacetic acid in the presence of potassium hydroxide gave new product Bis[O,O-2,3;O,O-5,6(chlorocarboxylicmethyliden)]Lascorbic acid (H2L) which was isolated and characterized by 1H,13C-NMR, elemental analysis (C,H,N), UV-Visible and Fourier Transform Infrared (FTIR). The complexes of the ligand (H2L) with metal ions, M+2= (Cu, Co, Ni, Cd and Hg) were synthesized and characterized by FTIR, UV-Visible, molar conductance, atomic absorption, magnetic susceptibility and the molar ratio. The analysis evidence showed the binding of the metal ions with (H2L) through the bicarboxylato group manner resulting in six-coordinated metal ion. The TLC for (H2L) and complexes showed one spot for eac

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Publication Date
Sat Aug 30 2014
Journal Name
European Chemical Bulletin
SYNTHESIS AND SPECTRAL STUDIES OF METAL COMPLEXES WITH 3,4,6,7-O,O,O,O-TETRAKIS- (CARBOXY(CHLORO)METHYL)-L-ASCORBIC ACID (H4L)
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European Chemical Bulletin (ISSN 2063-5346) is a peer-reviewed journal that publishes original research papers, short communications, and review articles in all areas of chemistry. European Chemical Bulletin has eight sections, namely

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