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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
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Stress Analysis of Guide Rails of Elevators
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The mechanical design of elevator elements is always performed by international standards. The engineer selects the appropriate elements of elevator according to catalogues without knowing scientific details. Therefore, a theoretical analysis is achieved at two operating conditions for guide rails (1) safety gear operation, and (2) running condition with the loads unevenly distributed on the elevator car. The guide rail is considered a continuous beam with variable supports. Then the British code is listed showing the equations used in it.

The theoretical equations showed that guide rails are never subjected to stress in simultaneous combined buckling and bending in the plane, where the bending moment is exerted. It is always a c

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Stability of Complement Degree Polynomial of Graphs
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     A graph is a structure amounting to a set of objects in which some pairs of the objects are in some sense related. The objects correspond to mathematical abstractions called vertices (also called nodes or points) and each of the related pairs of vertices is called an edge (also called link or line). A directed graph is a graph in which edges have orientation. A simple graph is a graph that does not have more than one edge between any two vertices and no edge starts and ends at the same vertex.  For a simple undirected graph G with order n, and let  denotes its complement. Let δ(G), ∆(G) denotes the minimum degree and maximum degree of G respectively. The complement degree polynomial of G is the polynomial CD[G,x]= , where C

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Publication Date
Sun Jun 03 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Investigation of Solubility Enhancement Approaches of Ticagrelor
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ABSTRACT

                   Ticagrelor is an orally administered antiplatelet medicine, direct-acting P2Y12-receptor antagonist. Ticagrelor binds reversibly and noncompetitively to the P2Y12 receptor at a site distinct from that of the endogenous agonist adenosine diphosphate (ADP). Inhibition of platelet aggregation stimulated by ADP is a commonly used pharmacodynamic parameter for P2Y12-receptor antagonists.

                  Ticagrelor is a crystalline powder with an aqueous solubility of approximately 10?g/mL at room temperature.

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Investigation of plasma characteristics of center region of post cylindrical magnetron sputtering device
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A d.c. magnetron sputtering system was designed and fabricated. The chamber of this system is consisted from two copper coaxial cylinders. The inner one used as the cathode and the outer one used as anode with magnetic coil located on the outer cylinder (anode). The axial behavior of the magnetic field strength along the cathode surface for various coil current (from 2A to 14A) are shown. The results of this work are investigated by three cylindrical Langmuir probes that have different diameters that are 2.2mm, 1mm, and 0.45mm. The results of these probes show that, there are two Maxwellian electron groups appear in the central region. As well as, the density of electron and ion decreases with increases of magnetic field strengths.

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Analytical Study of near Mobility Edge Density of States of Hydrogenated Amorphous Silicon
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Experimental results for the density of states of hydrogenated amorphous silicon due to Jackson et al near the valence and conduction band edges were analyzed using Levenberg-Marquardt nonlinear fitting method. It is found that the density of states of the valence band and the conduction band can be fitted to a simple power law, with a power index 0.60 near the valence band edge, and 0.55 near the conduction band edge. These results indicate a modest but noticeable deviation from the square root law (power index=0.5) which is found in crystalline semiconductors. Analysis of Jackson et al density of states integral J(E) data over about (1.4 eV) of photon energy range, showed a significant fit to a simple power law with a power index of 2.11

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Publication Date
Thu Mar 31 2016
Journal Name
Al-khwarizmi Engineering Journal
Enhancement of Buckling Resistance of Aluminized Long Columns of Stainless Steel AISI 303
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This paper has investigated experimentally the dynamic buckling behavior of AISI 303 stainless steel Aluminized and as received long columns. These columns, hot-dip aluminized and as received, are tested under dynamic buckling, 22 specimens, without aluminizing (type 1), and 50 specimens, with hot-dip aluminizing at different aluminizing conditions of dipping temperature and dipping time (type 2), are tested under dynamic compression loading and under dynamic combined loading (compression and bending) by using a rotating buckling test machine. The experimental results are compared with Perry Robertson interaction formula that used for long columns. Greenhill formula is used to get a mathematical model that descripts the buckling behavior

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Publication Date
Fri Aug 15 2025
Journal Name
The Eurasia Proceedings Of Science Technology Engineering And Mathematics
Detection of Antimicrobial Activity of Aspergillus terreus Against Clinical Isolates of Serratia marcescens
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Out of a total of fifty samples, thirty-five isolates were identified as Serratia marcescens. Thesediverse clinical samples were collected over a three-month period, from October 2023 to December 2023, fromseveral hospitals in Baghdad, including Fatima Al-Zahraa Hospital, Al-Sader Hospital, Ibn Al-Balady Hospital,and Al-Imam Ali Hospital. The clinical samples primarily included urine from patients with urinary tractinfections (UTIs). All isolates were cultured on nutrient agar, MacConkey agar, and blood agar, and theiridentities were confirmed through biochemical testing and the Vitek 2 compact system. Based on phenotypicvirulence factors, the S. marcescens isolates showed varying positive patterns: 32 out of 35 (91.42%) forprotease

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Algebraic Coincidence Periods Of Self – Maps Of A Rational Exterior Space Of Rank 2
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Let f and g be a self – maps of a rational exterior space . A natural number m is called a minimal coincidence period of maps f and g if f^m and g^m have a coincidence point which is not coincidence by any earlier iterates. This paper presents a complete description of the set of algebraic coincidence periods for self - maps of a rational exterior space which has rank 2 .

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
A Comparison of Vertical Marginal Fit of different Brands of Translucent Zirconia Crown Restorations
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Background: As the development of zirconia crown using CAD/CAM technology, the usage of full zirconia crown is gradually increased. The aim of this in-vitro study was to evaluate and contrast the vertical marginal fit of single all-ceramic translucent zirconia crowns constructed from different brands translucent zirconia blanks. Materials and Methods: An acrylic resin model of a left maxillary premolar was prepared all around the tooth with (1 mm) depth and 3D scanning to get fifteen STL files, then distributed into three groups (Imes-icor, Whitepeaks and Dental direct), 3D scanning and milling machine by Imes-icor CAD/CAM devise. Marginal gaps along vertical planes were measured at four indentations at the (mid mesial, mid distal, mid bucc

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Publication Date
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
UTTILIZATION OF LIPIDS AS SOURCE OF ENERGY DURING HIBERNATION OF RANA RIDIBUNDA PALLAS, 1771
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The aim of this study is to calculate the ene expenditure from fatty substance contents of the
frog. Rana ridibunda during its hibernation. It was found that, almost, all frogs enter
hibernation during the last week of December and emerge from hibernation during the first
week of March. Hence, January and February are considered the hibernation period.
December is the pre-hibernation period and March is the post-hibernation period. The
reduction in percent of body lipid during the hibernation period was 4.8% in males and 7.7%
in females. The reduction in percent of lipid of fat bodies during the hibernation period was
2.758% in males and 0.733% in females.
The calorific value of R. ridibunda lipid amounted to 1233

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