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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
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of silver oxide nanoparticles prepared by chemical bath deposition for NH3 gas sensing applications
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Nano-silver oxide thin films with high sensitivity for NH3 gas were deposited on glass substrates by the chemical bath deposition technique. The preparations were made under different values of pH and deposition time at 70áµ’ C, using silver nitrate AgNO3 and triethanolamine. XRD analysis showed that all thin films were
polycrystalline with several peaks of silver oxides such as Ag2O, AgO and Ag3O4, with an average crystallite size that ranged between 31.7 nm and 45.8 nm, depending on the deposition parameters. Atomic force microscope (AFM) technique illustrated that the films were homogenous with different surface roughness and the
grain size ranged between 55.69 nm and 86.23 nm. The UV-Vis spectrophotometer showed that the op

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Publication Date
Thu Jan 01 2009
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays Erγ)nEr(n, From 168 168 Reaction  Using a2 – Ratio Method
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The -mixing of  - transition in Er 168 populated in Er)n,n(Er 168168  reaction is calculated in the present work by using a2- ratio method. This method has used in previou studies [4, 5, 6, 7] in case that the second transition is pure or for that transition which can be considered as pure only, but in one work we applied this method for two cases, in the first one for pure transition and in the 2nd one for non pure transitions. We take into accunt the experimental a2- coefficient for p revious works and -values for one transition only [1]. The results obtained are, in general, in agood agreement within associated errors, with those reported previously [1], the discrepancies that occur are due to inaccuracies existing

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Antibiotic Resistance of Staphylococcus Sp. Isolated from Air, Surface, Food and Clinical samples Collected from Baghdad Hospital
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Staphylococcus Sp.is the most common type of bacteria found in contamination place, we design this
study to compare the contamination accident between two hospitals in Baghdad.One of them isthe Burns
Specialist Hospital in the Medical CityinRusafa and another one is Al-Karama Hospital in Karkh. The
samples were collected fromOperativeWard No1 (OW1), Operative Ward No2 (OW2), Consulting Pharmacy
(CP), Emergency Room (ER), Reception Room (RR), Women's Ward (WW) and Men's Ward (MW).The
samples were taken from inside each clinical unit, surfaces, food, and air. The results showed that the
number of samples containing Staphylococcus sp. bacteria is 81, including 45 belonging to Al-Karama Burns
Ward Ho

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical & Cellular Archives
ECO-FRIENDLY SYNTHESIS OF MAGNESIUM OXIDE NANOPARTICLES USING FICUS BENGHALENSIS LEAF EXTRACT AND ITS ANTI-LEISHMANIASIS ACTIVITY
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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Potential Application of Natural and Modified Orange Peel as an Eco‒friendly Adsorbent for Methylene Blue Dye
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In this paper, the adsorption behavior of Methylene blue dye by orange peels, which was chemically modified with sodium hydroxide, has been investigated. Physical and chemical properties of both sorbents under study were determined using Fourier Transform Infrared Spectrophotometer (FTIR), Scanning Electron Microscope (SEM), Atomic Force Microscope (AFM) and Brunauer, Emmett and Teller (BET) specific surface-area measurement techniques. Effect of the solution‒pH, adsorbent dose, adsorption time, temperature and initial methylene blue concentration were studied in batch experiments. The experimental data were fitted into the following kinetic models: pseudo-first order, pseudo-second order, and the intraparticle diffusion model. It was

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Synthesis of Over-Based Magnesium Stearate Using Magnesium Oxide Nanoparticles and Evaluation as Multifunction Lubricating Oil Additives
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     The use of multifunction additives in the lubricant sector has attracted great interest due to their ability to simultaneously improve and add multiple functions. This work describes the preparation and evaluation of over-based magnesium stearate detergent as a multifunction additive by the reaction of stearic acid with carbon dioxide gas in the presence of magnesium oxide nanoparticles and ammonia. The prepared over-based magnesium stearate was evaluated as a multifunction additive through blending it in various concentrations of 1-5 wt/wt% with sixty stock lubricating oils. The American Society for Testing and Materials (ASTM) and the Institute of Petroleum (IP) were used to determine the total base number (TBN), viscosity ind

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
An induction of Undecylprodigiosin Production from Streptomyces coelicolor by Elicitation with Microbial Cells Using Solid State Fermentation
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Red pigmented undecylprodigiosin produced by Streptomyces coelicolor (A3)2 is a
promising drug owing to its characteristics of antibacterial, antifungal,
immunosuppressive and anticancer activities. The culture of S. coelicolor in liquid
medium produces mainly the blue pigmented actinorhodin and only low quantities of
undecylprodigiosin. From an industrial point of view, it is necessary to find a strategy to
improve undecylprodigiosin production. The present study provides evidence that
cultivation of S. coelicolor on solid substrate resulted in a reversal in this pattern of
antibiotic production as the production of undecylprodigiosin was significantly increased
and actinorhodin was completely suppressed. Four di

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Publication Date
Fri Aug 01 2008
Journal Name
2008 First International Conference On The Applications Of Digital Information And Web Technologies (icadiwt)
Hybrid canonical genetic algorithm and steepest descent algorithm for optimizing likelihood estimators of ARMA (1, 1) model
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This paper presents a hybrid genetic algorithm (hGA) for optimizing the maximum likelihood function ln(L(phi(1),theta(1)))of the mixed model ARMA(1,1). The presented hybrid genetic algorithm (hGA) couples two processes: the canonical genetic algorithm (cGA) composed of three main steps: selection, local recombination and mutation, with the local search algorithm represent by steepest descent algorithm (sDA) which is defined by three basic parameters: frequency, probability, and number of local search iterations. The experimental design is based on simulating the cGA, hGA, and sDA algorithms with different values of model parameters, and sample size(n). The study contains comparison among these algorithms depending on MSE value. One can conc

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Publication Date
Mon Feb 10 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Early detection of periodontitis among young adult cigarette smokers and non-smokers using cone beam computed tomography
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Background: Periodontitis is an inflammatory disease that affects the supporting tissues of the teeth; Smoking is an important risk factor for periodontitis induces alveolar bone loss and cause an imbalance between bone resorption and bone deposition. The purpose of this study is to detect and compare the presence of incipient periodontitis among young smokers and non-smokers by measuring the distance between cement-enamel junction and alveolar crest (CEJ-Ac) using Cone Beam Computed Tomography (CBCT). Material and methods: The total sample composed of fifty two participants, thirty one smokers and twenty one non-smokers (age range 14-22 years). Periodontal parameters: plaque index (PLI), gingival index (GI) were recorded for all teeth exc

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Parametric Study of Active Solar Heating Using a Pebble Bed as a Thermal Collector and Storage Unit
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In this study, pebble bed as an absorber and storage material was placed in a south facing, flat plate air-type solar collector at fixed tilt angle of (45°). The effect of this material and differ- ent parameters on collector efficiency has been investigated experimentally and
theoretically. Two operation modes were employed to study the performance of the solar air heater. An inte- grated mode of continuous operation of the system during the period of (11:00 am – 3:00 pm) and non-integrated mode in which the system stored the solar energy through the day then used the stored energy during the period of (3:00 pm – 8:00 pm). The results of parametric study in case of continuous operating showed that the maximum average temperatur

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