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" أنعكاس تبني المعيار المحاسبي الدولي رقم ( 2 ) للقطاع العام على بيان التدفق النقدي "
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يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو  التعرف على مكونات بيان التدفق النقدي بموجب معايير IPSASs ، وأبراز مفهوم واهمية معايير المحاسبة الدولية للقطاع العام وبذات معيار الدولي رقم
( 2 ) .  وأن اهم استنتاج بالبحث هو ان اعداد بيان التدفق النقدي وفق معيار 2 و على أساس الأستحقاق لا يختلف كثيرا عن بيان التدفق النقدي وفق معيار 7 المعد وفقا للمعايير الدولية لأعداد التقارير المالية، مع أخذ بنظر العناية خصوصية القطاع العام ، أذ يتم اعداده بطريقتين المباشرة و غير المباشرة، ويتم تفضيل الطريقة المباشرة وفق المعيار 2 ، وكذلك يتم تقسيم الكشف الى ثلاثة أنشطة وهي الأنشطة التشغيلية والإستثمارية والتمويلية ، أن لبيان التدفق النقدي فوائد عديدة على مستوى الدولة أو الوحدات القطاع العام ومنها معرفة السيولة النقدية ، مما يساعد على أتخاذ القرارات المهمة المتعلقة بالسيولة النقدية ، وهذا غير متوفر في بيان التدفق النقدي الصادر من نظام المحاسبي الحكومي العراقي ، وكما ورد في الدليل المحاسبي العراقي، علما ان كلية الادارة والاقتصاد لاتعد هذا الكشف، وانما فقط ميزان المراجعة الختامي . وأما أهم التوصيات هي العمل على وضع معايير محلية تتوافق مع متطلبات معايير
IPSASs أو تبنيها بالكامل، والعمل على تسهيل وضع اجراءات تساعد على فهم وتطبيق معايير المحاسبة الدولية في القطاع العام (IPSASs)، فضلا عن ضرورة الأستفادة من تكنلوجيا المعلومات لتسهيل تبني معايير المحاسبة الدولية في القطاع العام .

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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
Study and Analysis of Concentric Shell and Double Tube Heat Exchanger Using - Al 2 O 3 Nanofluid
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    Heat exchanger is an important device in the industry for cooling or heating process. To increase the efficiency of heat exchanger, nanofluids are used to enhance the convective heat . transfer relative to the base fluid. - Al2O3/water nanofluid is used as cold stream in the shell and double concentric tube heat exchanger counter current to the hot stream basis oil. These nanoparticles were of particle size of 40 nm and it was mixed with a base fluid (water) at volume
concentrations of 0.002% and 0.004%. The results showed that each of Nusselt number and overall heat transfer coefficient increased as nanofluid concentrations increased. The pressure drop of nanofluid increased slightly than the base fluid because

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Publication Date
Sun Jun 04 2023
Journal Name
Iraqi Journal Of Biotechnology,
Gene Expression of Adenosine Deaminase Genes 1 and 2 in Female Iraqi Patients with Autoimmune Thyroid Disease
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The current study was carried out to investigate the correlation of gene expressions of ADA1 and ADA2 genes with the development of autoimmune thyroid disease (AITD) in a sample of Iraqi females. One hundred patients with AITD and 80 controls were included. Quantitative real time polymerase chain reaction (qRT–PCR) was utilized for investigation of ADA1 and ADA2 gene expression among patients and controls. The correlation of age and body mass index (BMI) with AITD occurrence comparing with controls was studied. Based on the results of this study, there is high expression level of ADA1 and ADA2 genes in patients compared with healthy controls; also, the gene expression fold (2-ΔΔCT) of ADA1 and ADA2 among AITD patients was recorded and a

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Publication Date
Tue Feb 20 2024
Journal Name
Global Heart
Peer Support for Type 2 Diabetes Management in Low- and Middle-Income Countries (LMICs): A Scoping Review
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Background: Although there is evidence of peer support in high-income countries, the use of peer support as an intervention for cardiometabolic disease management, including type 2 diabetes (T2DM), in low- and middle-income countries (LMICs), is unclear. Methods: A scoping review methodology was used to search the databases MEDLINE, Embase, Emcare, PsycINFO, LILACS, CDSR, and CENTRAL. Results: Twenty-eight studies were included in this scoping review. Of these, 67% were developed in Asia, 22% in Africa, and 11% in the Americas. The definition of peer support varied; however, peer support offered a social and emotional dimension to help individuals cope with negative emotions and barriers while promoting disease management. Conclusio

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis and Identification of New 2-Substituted-1,3,4-Oxadiazole Compounds from Creatinine and Study Their Antioxidant Activities
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Publication Date
Tue Jun 30 2026
Journal Name
Iraqi Journal Of Science
The role of diabetic drugs on levels of Glucose Regulated Protein- 78 in Type 2 Diabetes Mellitus
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The combined effects of glycemic dysregulation, dyslipidemia, and cellular stress responses lead to increased expression of glucose-regulated protein-78 (GRP-78), a key mediator in type 2 diabetes mellitus (T2DM) development. Due to its involvement in glucose and lipid metabolism, GRP-78 is considered a potential therapeutic biomarker. This study aimed to assess the impact of various antidiabetic medications on GRP-78 levels in individuals with T2DM. A cross-sectional study comprised 134 participants: 96 T2DM patients who were divided into patients under treatment with glucovance 500 (n=38), or insulin injection (n=42), and newly diagnosed diabetic patients (n=16). A control group of 38 healthy subjects were enrolled. Serum levels G

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Synthesis, Spectral Identification, Antibacterial Evaluationand Theoretical Study of Co, Fe, Rh and Pd Complexes for 2-benzoylthiobenzimidazol
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A new novel series of metalcomplexes are prepared from reactions between 2-benzoylthiobenzimidazole (L) with metal salts of Co (II) , Fe(III) and Rh (III) , while Pd(II) complex was obtained by mixing ligandsof 2-benzoylthiobenzimidazole (L) as primary ligand and bipyridine (L/ )as secondary ligand as well as palladium chloride as metal salt in an ethanoic medium. The geometry of these compounds were identified using C.H.N.microanalysis, Ultraviolet–visible, Fourier transforms infrared, magnetic susceptibility, molar conductivity and flame atomic absorption (A.A). From the dataobtained by these spectral analyses, the molecular structures for Rh and Fe complexes were proposed to be octahedral geometry. A square planar construction is propo

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Publication Date
Thu Dec 01 2022
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis, Identification and Study of Antioxidant and Anticancer Activities of New 2-Substituted-1,3,4-Thiadiazole from Creatinine
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Publication Date
Sun Oct 01 2023
Journal Name
Medical Journal Of Babylon
Urokinase-type plasminogen activator receptor as a predictive marker for cardiac disease among type 2 diabetic patients
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Abstract<sec> <title>Background:

Type 2 diabetes mellitus is a progressive and chronic disease manifested by β-cell dysfunction and improved insulin resistance. Higher levels of urokinase-type plasminogen activator receptors have been found to predict morbidity and mortality among diabetic patients with cardiac disease.

Objective:

This study aims to explore the role of serum urokinase-type plasminogen activator receptor levels as a prognostic marker among type 2 diabetic Iraqi patients.

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Publication Date
Thu Oct 31 2024
Journal Name
Intelligent Automation And Soft Computing
Fusion of Type-2 Neutrosophic Similarity Measure in Signatures Verification Systems: A New Forensic Document Analysis Paradigm
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Signature verification involves vague situations in which a signature could resemble many reference samples or might differ because of handwriting variances. By presenting the features and similarity score of signatures from the matching algorithm as fuzzy sets and capturing the degrees of membership, non-membership, and indeterminacy, a neutrosophic engine can significantly contribute to signature verification by addressing the inherent uncertainties and ambiguities present in signatures. But type-1 neutrosophic logic gives these membership functions fixed values, which could not adequately capture the various degrees of uncertainty in the characteristics of signatures. Type-1 neutrosophic representation is also unable to adjust to various

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Publication Date
Wed Jan 01 2020
Journal Name
Research Journal Of Pharmacy And Technology
<i>Insilico</i> and <i>in vitro</i> Approach for Design, Synthesis, and Anti-proliferative Activity of Novel Derivatives of 5-(4-Aminophenyl)-4-Substituted Phenyl-2, 4-Dihydro-3<i>H</i>-1, 2, 4-Triazole-3-Thione
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