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jeasiq-1601
Adopting IPSASs and its impact on the quality of financial reporting and performance evaluation in Iraqi government units
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Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the development of the government accounting system and the quality of financial reporting, which is reflected in the development and improvement of the performance appraisal process. The aim of the research is to convert government accounts based on cash basis to accrual basis under IPSAS in a specific unit of government, and to indicate the impact of the transition to IPSAS on the quality of financial reporting and evaluation of the performance of the unit after conversion.

A number of conclusions were reached, the most important of which are the following:

  1. The quality of the reporting affects the quality of the performance evaluation by providing information that is characterized by transparency, credibility and objectivity.
  2. The main objective of the evaluation is to achieve the objectives without the waste of public money and the lowest possible cost, and to optimize the utilization of resources available to the unit, depending on the quality of financial reporting as one of the sources of the process of performance evaluation, and that the most important step or stage in the process of measurement and evaluation performance is quality Report the results of the measurement and evaluation process to the relevant parties to reach the main objective of the evaluation.

          The main recommendations of the research are:

  1. The need for the competent authorities to establish local standards to achieve full adoption of international accounting standards in the public sector.
  2. The need for the attention of government units to evaluate performance and to help make sound decisions regarding the allocation and expenditure of public funds.

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Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
The Exposition of University Youth to Television Advertising and its Reflection on the Development of their Cognitive Abilities A survey of students (College of Media / University of Baghdad) as ample
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This research is aimed at identifying the communicative habits and the impact of the content on the communicative process, especially the youth audience, which is one of the most important categories to which the advertisement is directed, as young people face life with passion and aspiration that make then responsive to all the influences used by the media in designing advertisements which use all the techniques and methocls to attract young people, such as relying on drama , artistic tricks, musical phrases and advertising slogans that respond to the desire of young people in entertainment.
The research aims to identify the reflection of television advertising and its impact on the development of the cognitive abilities of universi

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Modeling and Analyzing the Influence of Fear on the Harvested Modified Leslie-Gower Model
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A modified Leslie-Gower predator-prey model with a Beddington-DeAngelis functional response is proposed and studied. The purpose is to examine the effects of fear and quadratic fixed effort harvesting on the system's dynamic behavior. The model's qualitative properties, such as local equilibria stability, permanence, and global stability, are examined. The analysis of local bifurcation has been studied. It is discovered that the system experiences a saddle-node bifurcation at the survival equilibrium point whereas a transcritical bifurcation occurs at the boundary equilibrium point. Additionally established are the prerequisites for Hopf bifurcation existence. Finally, using MATLAB, a numerical investigation is conducted to verify the va

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Publication Date
Mon Dec 11 2006
Journal Name
Iraqi Journal Of Laser
In vivo N2 Laser Effect on Lymphocyte Transformation Capacity and Phagocytosis Activity in Mice
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The objective of this in vivo study is to investigate the effects of 337.1 nm pulsed N2 laser on cellular immune response represented by lymphocyte transformation capacity and phagocytosis activity in laboratory animals. The samples include 60 adult male BALB/c mice, were divided into control group and experimental groups. The experimental groups were divided into two main groups according to the time period after N2 laser irradiation. Each group was divided into 9 subgroups which exposed to N2 laser radiation at different values of pulse repetition rates and exposure times. The results of immunological tests demonstrated that the exposure to 180 J/cm2 of N2 laser radiation induce adverse effect to cellular immune response. The results o

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Conflict management and its relation to functional performance as perceived by secondary school managers toward the directors of directorates of education in wassat province
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The research aims to; identify the management of conflict as perceived by secondary school managers toward the directors of directorates of education in wassat province, identify functional performance as perceived by secondary school managers toward the directors of directorates of education in wassat province. Besides, explore the relationship between Conflict management and functional performance among the directors of directorates of education in wassat province. A descriptive approach deemed more appropriate with study design. As a tool to collect the data of current research, the author used a questionnaire. Spss tools were used for data analysis

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Publication Date
Wed Feb 15 2017
Journal Name
International Journal Of Poultry Science
Effects of Ionized Water on Certain Egg Quality Traits and the Levels of Proteins and Enzymes in the Blood of the Japanese Quail Coturnix japonica
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Objective: This experiment was conducted to study the effects of ionized water on certain egg quality traits and the levels of proteins and enzymes in the blood of the Japanese quail Coturnix japonica . Materials and Methods: One hundred 42-day-old quail were randomly distributed among five treatment groups with four replicates for each group. The following treatments were used: T1 (control): The birds were provided normal water, T2: The birds were provided alkaline water (pH = 8), T3: The birds were provided alkaline water (pH = 9), T4: The birds were provided acidic water (pH = 6) and T5: The birds were provided acidic water (pH = 5). A Complete Randomized Design (CRD) was used to investigate the effects of the studied treatments on diffe

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The variation of the Firm’s value considering the relationship between the financial structure and earnings per share
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The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

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Publication Date
Thu Feb 23 2023
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
A Training Program According to Interactive Teaching Strategies and its Impact on Achievement and Creative Problem Solving for Fourth-Grade Preparatory Students in Chemistry
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The aim of the research is to know the effect of a training program based on interactive teaching strategies on achievement and creative problem solving among fourth-grade students in chemistry of the directorate of education Rusafa first, the sample was divided into two groups, one experimental and numbering (29) students and the other control group numbering (30) students. The experimental group underwent the training program in the first semester of the year (2021-2022) and the control one studied according to the usual method. Two tools were built, the first being an academic achievement test consisting of (40) multiple-choice items, and the second a test of creative problem-solving skills in a chemistry subject and consisting o

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Mediating Role of Managing the High Involvement Management Between Organizational Power and Negotiation StrategiesAnalytical Research of the Views of a Sample of Leaders of the Iraqi Ministry of Industry and Minerals
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The research aims to test the relationship and impact of High Involvement Management as an independent variable in negotiation strategies as a response variable, at the headquarters of the Iraqi Ministry of Industry and Minerals in Baghdad Governorate, and then trying to come up with a set of recommendations that contribute to strengthening the negotiations carried out by the ministry’s leaders and based on the importance of the topic of research in public organizations and the importance of the surveyed organizations to the society. The descriptive-analytical approach was adopted in the completion of this research, and the research included a sample of (180) leaders of the Iraqi Ministry of Industry and Minerals, and data was

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Publication Date
Mon Nov 08 1013
Journal Name
كلية الفنون الجميلة
إشكالية الخطاب الجمالي للجسد في النحت العالمي المعاصر، دراسة على وفق المنهج الظاهراتي
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اهتم في الربع الأول بالمفاهيم النظرية للمناهج التي تقع في النقاط الخمس ، النقطة الأولى تتعلق بمفهوم الخطاب والخطاب المادي ، وقلنا أن الرسالة كانت مبنية على الجسد من البداية ، حتى قبل ذلك هناك ستكون فلسفة أو معرفة المنظمة. أما النقطة الثانية فتتعلق بالمفهوم الفينومينولوجي للخطاب ، ونحن في هذه المرحلة أهم الركائز التي قام عليها (إدموند هوسرل) في بناء مفهوم وصفي ضعيف. في النقطة الثالثة نكشف عن الظواهر المتعلقة ب

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
The Impact of Using PowerPoint presentation on EFL Students’ Attendance, Achievement, and Engagement
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The current study examined the impact of using PowerPoint presentation on EFL student’s attendance, achievement and engagement. To achieve the aim of this study, three null hypotheses have been posed as follows: There is no statistically significant difference between the mean score of the experimental group attendance and that of the control one; there is no statistically significant difference between the mean score of the experimental group achievement and that of the control one, and there is no statistically significant difference between the mean score of the experimental group engagement and that of the control one. To verify a hypothesis, a sample of sixty students is chosen randomly from the third year, department of English,

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