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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
Sat Sep 20 2025
Journal Name
Modern Sport
The effect of Developing special endurance using multiple round periods on some physical and functional indicators for elite boxers
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Publication Date
Sat Jan 29 2022
Journal Name
Phytoparasitica
Effects of Volatile Organic Compounds (VOCs) emitted by citrus infested with Aonidiella aurantii on the predator Rhyzobius lophanthae attraction
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Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Effect of Using Extra Fins on the Pin Fin Classic Geometry for Enhancement Heat Sink Performance using EGM Method
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In the present study, the effect of new cross-section fin geometries on overall thermal/fluid performance had been investigated. The cross-section included the base original geometry of (triangular, square, circular, and elliptical pin fins) by adding exterior extra fins along the sides of the origin fins. The present extra fins include rectangular extra fin of 2 mm (height) and 4 mm (width) and triangular extra fin of 2 mm (base) 4 mm (height). The use of entropy generation minimization method (EGM) allows the combined effect of thermal resistance and pressure drop to be assessed through the simultaneous interaction with the heat sink. A general dimensionless expression for the entropy generation rate is obtained by con

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Publication Date
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect Irrigation Scheduling and Potassium Fertilization on Water Consumption of Potato (Solanum tuberosum L.) Under Modern Irrigation Systems
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A field experiment was conducted in Yusufiya sub-district - Mahmudiya township/Baghdad governorate in silty loam texture soil during the spring season of 2020. The experiment included three treatments with three replicates, as the Randomized Complete Block Design (RCBD) was used according to the arrangement of the split design block. The treatments are in the irrigation system, which included surface drip irrigation (T1) and sprinkler irrigation (T2). Secondly, the Irrigation levels including the irrigation using 0.70 Pan Evaporation Fraction PEF (I1), irrigation using 1.00 PEF (I2), and irrigation using 1.30 PEF (I3). Coupled with, Pota

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Adding Lion’s Mane (Hericium erinaceus) and Reishi Mushroom (Ganoderma Lucidum) to Broiler Diets on the Productive Performance
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Abstract<p>Research on the effects of supplementing broiler diets with Lion’s mane (Hericium erinaceus) and Reishi Mushroom (Ganoderma lucidum) was conducted in the field from March 22, 2022, to April 18, 2022, by the Department of Animal Production in the College of Agricultural Engineering Sciences at the University of Baghdad in Abu Ghraib. There were a total of 210 one-day-old Ross 308 broiler chicks employed in this study (10 birds per replicate), and they were fed a starter diet for the first 10 days, a growth diet for the next 11-24 days, and a final diet for the last 25-42 days. The birds were randomly assigned to one of seven treatments, with three replicates per treatment and ten bir</p> ... Show More
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Publication Date
Thu Oct 03 2024
Journal Name
Retos
The effect of purposeful three-dimensional training on developing some motor abilities and skill performance among female fencing players
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The study highlights the critical need to focus on the physical, motor, and technical abilities of female fencing players by developing and testing modern, scientifically-based training methodologies tailored to the specific demands of the sport. The study's objective was to assess the effectiveness of targeted three-dimensional training in enhancing the participants' motor skills and technical performance. Utilizing an experimental design, the study involved forming both experimental and control groups. The sample comprised 16 female fencers from the College of Physical Education and Sports Sciences for Girls. After excluding two players during the exploratory phase, the remaining 14 were evenly divided into experimental and contro

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Publication Date
Thu Apr 01 2021
Journal Name
Computer Methods And Programs In Biomedicine
A hybrid approach based on multiple Eigenvalues selection (MES) for the automated grading of a brain tumor using MRI
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Publication Date
Fri Jun 02 2023
Journal Name
East European Journal Of Physics
Electroexcitation Form Factors and Deformation of 20,22Ne Isotopes Based on the Shell Model and Hartree-Fock plus BCS Calculations
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Nuclear structure of 20,22Ne isotopes has been studied via the shell model with Skyrme-Hartree-Fock calculations. In particular, the transitions to the low-lying positive and negative parity excited states have been investigated within three shell model spaces; sd for positive parity states, spsdpf large-basis (no-core), and zbme model spaces for negative parity states. Excitation energies, reduced transition probabilities, and elastic and inelastic form factors were estimated and compared to the available experimental data. Skyrme interaction was used to generate a one-body potential in the Hartree-Fock calculations for each selected excited states, which is then used to calculate the single-particle matrix elements. Skyrme interac

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Publication Date
Sat Oct 03 2020
Journal Name
International Journal Of Diabetes In Developing Countries
The efficacy of once-daily liraglutide as an add-on to oral antidiabetic agents on weight reduction and glycemic control in obese patients with inadequately controlled type 2 diabetes: a retrospective analysis in relation to liraglutide dose escalation within a 7-month treatment period
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Background This study aimed to evaluate the efficacy of once-daily liraglutide as an add-on to oral antidiabetics (OADs) on glycemic control and body weight in obese patients with inadequately controlled type 2 diabetes (T2D). Methods A total of 27 obese T2D patients who received 7 months (0.6 mg/day for the first month, 1.2 mg/day for 3 months, and 1.8 mg/day for 3 months) of liraglutide treatment as an add-on to OADs were included. Data on body weight (kg), fasting plasma glucose (FPG, mg/dL), postprandial glucose (PPG, mg/dL), and HbA1c (%), were recorded. Results Liraglutide doses of 1.2 mg/day and 1.8 mg/day were associated with significant decreases in body weight (by 8.0% and 11.9%, respectively, p < 0.01 for each) and HbA1c (by 20.0

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Publication Date
Sat Sep 20 2025
Journal Name
Al–bahith Al–a'alami
The Semiology of Narrative Construction in Television Advertising to an Announce "God Will not Forget us" about the Covid-19 Pandemic for Zain Mobile Telecommunication Company
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This research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos

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