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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
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Laser Field Effect on Chemisorption Energy and Its Contributions for the System Na2 / W(100)
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In this study, a mathematical model is presented to study the chemisorption of two interacting atoms on solid surface in the presence of laser field. Our mathematical model is based on the occupation numbers formula that depends on the laser field which we derived according to Anderson model for single atom adsorbed on solid surface. Occupation numbers formula and chemisorption energy formula are derived for two interacting atoms (as a diatomic molecule) as they approach to the surface taking into account the correlation effects on each atom and between atoms. This model is characterized by obvious dependence of all relations on the system variables and the laser field characteristics which gives precise description for the molecule –

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Publication Date
Tue Nov 01 2022
Journal Name
Solid State Communications
Chlorine trifluoride gas adsorption on the Fe, Ru, Rh, and Ir decorated gallium nitride nanotubes
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The impact of decorating Fe, Ru, Rh, and Ir metals upon the sensing capability of a gallium nitride nanotube (GaNNT) in detecting chlorine trifluoride (CT) was scrutinized using the density functionals B3LYP and B97D. The interaction of the pristine GaNNT with CT was a physical adsorption with the sensing response (SR) of approximately 6.9. After decorating the above-mentioned metals on the GaNNT, adsorption energy of CT changed from −5.8 to −18.6, −18.9, −19.4, and −20.1 kcal/mol by decorating the Fe, Ru, Rh, and Ir metals into the GaNNT surface, respectively. Also, the corresponding SR dramatically increased to 39.6, 52.3, 63.8, and 106.6. This shows that the sensitivity of the metal-decorated GaNNT (metal@GaNNT) increased by in

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Kinetic, Isotherm and Thermodynamic Studies on the Ciprofloxacin Adsorption from Aqueous Solution Using Aleppo bentonite
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          Aleppo bentonite was investigated to remove ciprofloxacin hydrochloride from aqueous solution. Batch adsorption experiments were conducted to study the several factors affecting the removal process, including contact time, pH of solution, bentonite dosage, ion strength, and temperature. The optimum contact time, pH of solution and bentonite dosage were determined to be 60 minutes, 6 and 0.15 g/50 ml, respectively. The bentonite efficiency in removing CIP decreased from 89.9% to 53.21% with increasing Ionic strength from 0 to 500mM, and it increased from 89% to 96.9% when the temperature increased from 298 to 318 K. Kinetic studies showed that the pseudo second-order model was the best in describing  the adsorption sys

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Publication Date
Mon Oct 01 2018
Journal Name
Al–bahith Al–a'alami
Axiology of Electronic programs in updating the methodology of information and communication sciences Tropes 8.4 Case Study
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The study aims to display the scientific benefit offered by modern electronic programs for various scientific research methods, while determining the positive scientific role played by these programs in modernizing the methodologies and logic of scientific thinking, especially with the rapid development of the sciences and their curricula.
These programs link accurately with scientific results. The importance of the study is to provide practical mechanisms to highlight the scientific projection of the electronic programs in various steps of scientific research.
A case study was used for Tropes version 8.4, which analyzes written, audio and visual semantic texts and presents a set of statistical results that facilitate the difficult

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Concept And Importance Of Detection Failureś Possibilities Of Corporation Proposed Model For Application In The Iraqi Environment
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Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Conflict of characters in the works of Jacob Steinberg story: סכסוך הדמויות ביצירותיו הסיפוריות של יעקב שטיינברג
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A character is one of the most important pillars of narrative production. Most critics believe that a character is the focus of events.

   Jacob Steinberg, a Jewish writer who is Ukrainian by origin, wrote many stories, most of which spoke about the lives of Jews in the diaspora, especially in Ukraine. The environment there has been reflected in his stories.

    Steinberg focused on the role of characters in shaping these productions.

   In this study, we discuss the conflict of characters in Steinberg's stories. This conflict is characterized by different trends and goals. There is a conflict with the environment, a conflict with society, a conflict with the self,

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectral Study of the Pollutants ( Gelbstoff) in Water Liquefaction of Some areas of Baghdad Province by Using the Technique of Raman, Flora
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  In this research we study one of the pollutants(Gelbstoff ) such as Humic  and Fulvic Acids  in tap waters by using the technique of  Raman, Flora to some regions of Baghdad , the results appear that the tap waters  were pollutants which know yellow substance or Gelbstoff instant of suspending waters, which appear through the scattering of the incident light to same the wave length of Raman ,also calculate Raman shift which was 3640 cm-1 and force constant to band (O – H ) was 743 N/m, where the peak of Raman was at the wave length 441 nm after used the excitation wave length 380 nm . The results were in an agreement with lectures [8][9][10].

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Publication Date
Sat Dec 01 2018
Journal Name
2018 2nd International Conference For Engineering, Technology And Sciences Of Al-kitab (icets)
Good governance of service quality through the adoption of sustainable energy the study of A1- Karkh historic center of in Baghdad city
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Good governance of service quality through the adoption of sustainable energy the study of A1- Karkh historic center of in Baghdad city

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Analysis of Verbs Forms in Sa’eed Faeeq’s Short Story: Cloud in the Sky: Sait Faik'in "Havada Bulut" Adlı Hikayesinde Fiil Kiplerinin İncelenmesi.
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This research paper which is entitled “Analysis of Verbs Forms in Sa’eed Faeeq’s Short Story: Cloud in the Sky” deals with the forms of verbs (i.e., kinds of tenses and suffix analysis). It is one of the applied studies. Verbs are basic elements in Turkish sentences. Their function is to state the predicate which is a sentential essential part. Verbs denote sentence construction, action and formal aspects. Forms are added to the base of verbs in the Turkish language giving the verbs their final structures. Such structures are set in a distinct planned way. The verbs used in the Turkish language which are distinguished by one of these forms are known as simple tense verbs.

Sait Faik'in ( "Havada Bulut" adlı Hikayesinde Fi

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Publication Date
Sat Jan 01 2022
Journal Name
1st Samarra International Conference For Pure And Applied Sciences (sicps2021): Sicps2021
Analysis the average lattice strain in the crystal direction (hkl) in MgO nanoparticles by using modified Williamson-Hall method
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In this work ,the modified williamos-Hall method was used to analysis the x-ray diffraction lines for powder of magnesium oxide nanoparticles (Mgo) .and for diffraction lines (111),(200),(220),(311) and (222).where by used special programs such as origin pro Lab and Get Data Graph ,to calculate the Full width at half maximum (FWHM) and integral breadth (B) to calculate the area under the curve for each of the lines of diffraction .After that , by using modified Williamson –Hall equations to determin the values of crystallite size (D),lattice strain (ε),stress( σ ) and energy (U) , where was the results are , D=17.639 nm ,ε =0.002205 , σ=0.517 and U=0.000678 respectively. And then using the scherrer method can by calculated the crystal

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