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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
Wed Nov 24 2021
Journal Name
International Journal Of Differential Equations
The Impact of Media Coverage and Curfew on the Outbreak of Coronavirus Disease 2019 Model: Stability and Bifurcation
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In this study, the spreading of the pandemic coronavirus disease (COVID-19) is formulated mathematically. The objective of this study is to stop or slow the spread of COVID-19. In fact, to stop the spread of COVID-19, the vaccine of the disease is needed. However, in the absence of the vaccine, people must have to obey curfew and social distancing and follow the media alert coverage rule. In order to maintain these alternative factors, we must obey the modeling rule. Therefore, the impact of curfew, media alert coverage, and social distance between the individuals on the outbreak of disease is considered. Five ordinary differential equations of the first-order are used to represent the model. The solution properties of the system ar

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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Evaluating the Indicators and Quality of Potable Water Networks in Al-Shatrah City: سميع جلاب منسي السهلاني
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The present paper aims at evaluating the vailability quality and future horizons of potable water in the city of Shatra as a model. This is done in accordance with certain subjective and objective factors alongside the classification map of Shatra as a residential area. This system follows geographical studies specialized in urban construction. The problem of the present paper as well as the data approaching that problem have been chosen from the records of 2018. The researcher offered (919) questionnaire forms to be answered by a sample of dwellers in that area. Besides, the researcher also followed lab analysis of water samples collected from districts in the city of Shatra. GIS technology was also used to arrive at the real water shar

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses Beliefs Toward Reporting of Suspected child abuse in Jordan)
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Abstract Objective: To assess nurses' beliefs toward reporting suspected child abuse. To achieve the objectives of the study a questionnaire of child abuse was used. Methodology:- The sample of the study consist of (224) registered nurses who were employed in general hospitals, pediatric hospitals, National psychiatry and mental illness center, nursing colleges, nursing schools. Data were collected from 20 April 2004 to 20 June 2004.Data were analyzed through the application of descriptive statistical analysis. Percentage frequency and mean and inferential data analysis ANOVA. Results: - The result of t

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Publication Date
Thu Dec 29 2022
Journal Name
مجلة الاداب
الجامعات الحكومية والاهلية في العراق
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ويُعدَّ التعليم الجامعي احد أهم العناصر في تطور المجتمع وسبب مهم في رفع مستوى المجتمع من جميع النواحي الثقافية، والفكرية ، والاجتماعية، والاقتصادية العلمية، ويعدّ التعليم الجامعي من وسائل التنمية والمهارات وبناء وإعداد القدرات المادية والبشرية التي تحتاجها القطاعات كافة، ومواكبة التطور العلمي والتكنولوجي؛ ان الهدف الاساس من التعليم الجامعي هو تخريج...

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Improving Customer Value Through the Integral of Techniques Quality Function Deployment and Value Engineering
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Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Addition of Super Absorbent Polymer for Upgrading of Cement Quality in Iraqi Oil Wells
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This study focuses on the use of an optimum amount of Sodium Polyacrylate (SP) for designing cement slurry with the high performance of rheological properties and displacement efficiency. A laboratory study has been carried out on the cement slurry which prepared with SP as superabsorbent polymer. SP has been providing an internal water source that helps in the hydration process, and curing and ultimately increases the cement strength. Also improves the cement performance by improving the cement stability. Several batches were prepared to determine the proper amount of SP to add it in the cement slurry. Also, we studied its effect on cement density, amount of free water in order to observe the rheological properties, and thickening time.

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Publication Date
Wed Apr 10 2019
Journal Name
Journal Of The College Of Education For Women
Environmental Impact in the Cultural Output of the Civilizations of Ancient East, Iraq and Eygpt sample
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Our research subject (environmental impact in the cultural output of the civilizations of ancient East) the environmental impact on human civilization and how her and adapted to serve in various cultural aspects especially in ancient cultures whether punches or sculptures and other addresses as well as tracing precious stones and raw materials.  It was the environment of the civilizations of Mesopotamia and Egypt and another effective impact in drawing ancient history through human interaction and responsiveness.  The Iraqi environment was marked by poverty and cruelty on the one hand and on the other cultural elements contributed to the civilization in General and research dealing with technical and product sourcing raw materi

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Effect of Alstonia Boonei Stem Bark Extracts on the Activity of Liver Maker Enzymes in Rats Induced by Ccl4
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This study investigated the outcome of Alstonia boonei stem bark on liver enzymes after inducing the Wistar albino rats with carbon tetrachloride (CCl4). This effect of plant extract was compared with silymarin – a drug commonly used for the treatment of chronic hepatocyte disorder. The plant sample was extracted with ethanol; acute toxicity study of the extract was performed on eighteen Wistar mice, while 30 rats were sacrificed for liver enzymes assay. The rats were divided into six clusters: each cluster has five rats, culster 1 served as control and was given 2 mL/kg b.w - distilled water; clusters 2 – 6 were CCl4 induced. Cluster 2 was untreated but served as the negative control while cluster 3 wa

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Publication Date
Wed Oct 12 2022
Journal Name
College Of Islamic Sciences
The semantic research of Al-Maarri in his book the ulna feel and its ablution
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Abu Al-Ala Al-Ma’arri is a linguist and writer who showed his prowess in poetry, so he had poetry collections, including “The ulna fell,” which is one of the books that attracted the attention of scholars such as (Tabrizi, Al-Khwarizmi, Al-Bateliusi and Al-Zamakhshari) .

 

To explain his language in it, the investigators’ hands finally revealed an explanation of this book, which was the work of Abu Al-Ala Al-Ma’arri himself. Those who studied the Divan (The Zind) and its explanations or the character and language of Al-Ma’arri did not pay any attention to it. Therefore, I made this research a continuation of those efforts, using semantic research as a means of revealing Al-Maarri's ef

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Moral Value in Iraqi Society between Change and Constant
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The problem of constant and change values is one of the important problems that the philosophy thought had faced as the religious and social studies had taken it as it considers as one of the most dangerous which touch the basic . the research deals with the effect of change value of new Iraqi situation to be as an attempt , as participation or an excitement that can be occupied a space through the area of questions on the fix and change of moral values shed light on the economical ,social and political events that the Iraqi society passes through them .it is part of interests that becomes importance to everyone through the light of moral change Which is arbitrary to the life of the individual .It is not possible to rebuild the society o

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