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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
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Cluster Analysis of Biochemical Markers as Predictor of COVID-19 Severity
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Numerous blood biomarkers are altered in COVID-19 patients; however, no early biochemical markers are currently being used in clinical practice to predict COVID-19 severity. COVID-19, the most recent pandemic, is caused by the SRS-CoV-2 coronavirus.  The study was aimed to identify patient groups with a high and low risk of developing COVID-19 using a cluster analysis of several biomarkers. 137 women with confirmed SARS CoV-2 RNA testing were collected and analyzed for biochemical profiles. Two-dimensional automated hierarchy clustering of all biomarkers was applied, and patients were sorted into classes. Biochemistry marker variations (Ferritin, lactate dehydrogenase LDH, D-dimer, and C- reactive protein CRP) have split COVID-19 patien

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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Study of Mechanical Properties of (Al-Cu-Mg) Alloy Matrix Composite
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The present research had dealt with preparing  bars  with the length of about  (13 cm) and  adiametar  of  (1.5 cm) of composite materials with metal  matrix  represented by (Al-Cu-Mg) alloy cast enforced by (ZrO2) particles with chosen weight  percentages (1.5, 2.5 ,3.5, 5.5 %). The base  cast and the composite  materials were prepared by casting method by uses vortex  Technique inorder to  fix up (ZrO2) particles in homogeneous way on  the  base cast. In addition to  that, two main groups of composite materials were prepared depending on the particles size of (ZrO2) , respectively.       &n

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
IMPLEMENTATION OF ROOT FINDING ALGORITHM OF MINIMUM PHASE FILTER USING VHDL
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Root-finding is an oldest classical problem, which is still an important research topic, due to its impact on computational algebra and geometry. In communications systems, when the impulse response of the channel is minimum phase the state of equalization algorithm is reduced and the spectral efficiency will improved. To make the channel impulse response minimum phase the prefilter which is called minimum phase filter is used, the adaptation of the minimum phase filter need root finding algorithm. In this paper, the VHDL implementation of the root finding algorithm introduced by Clark and Hau is introduced.
VHDL program is used in the work, to find the roots of two channels and make them minimum phase, the obtained output results are

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Publication Date
Tue Nov 28 2023
Journal Name
Journal Of Oral And Dental Research
Assessment of Some Mechanical Properties of CNC Laser Treated Ti13Zr13Nb Alloy
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Background Alloys with the addition of zirconium and niobium eliminate the adverse effects of aluminum and vanadium on the nervous system, the possibility of metallosis and the initiation of diseases (including cancers or Alzheimer›s disease). In addition, they have better corrosion resistance, and a Young›s modulus value similar to longitudinal bone tissue. Therefore, only choosing appropriate materials does not guarantee proper functioning of the implants, the surfaces of the implants also have to be suitable to meet the requirements. The laser surface hardening process modifies the surface properties by imparting microstructural changes, whereas surface remelting induces changes in the surface topography, roughness, wettability and w

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Direction of Arrival Estimation of Meteors Echoes using Array Radio Antennas
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Array antennas have an interesting role in the radio astronomy field. The array antennas allow astronomers to obtain high-resolution signals with high sensitivity to weak signals. This paper estimates the meteors' positions entering the Earth's atmosphere and develops a simulation for array antenna radar to analyze the meteor's echoes. The GNU radio software was used to process the echoes, which is a free open-source software development toolkit that provides signal processing blocks to implement in radio projects. Then, the simulation determines the azimuth and elevation of the meteors. An improved Multiple Signal Classification (MUSIC) algorithm has been suggested to analyze these echoes. The detected power of each meteor echo has

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Curing of mice skin infections using ethanol flower extract of chamomile
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This experiment was conducted in order to estimate azulene and apigenin in chamomile flowers. Ethanol extracts were examined singly or in combination with some drugs in their biological activity against some pathogens causing skin infection. Ethanol extract was applied at a concentration of 40 mg/ml for the treatment of induced skin infection of mice. Among the topicals used, Claforan was found the most effective on microorganisms causing skin diseases; ethanol extract was more effective than the drug Candimazole solution 1%. HPLC was used for the determination of azulene and apigenin active compounds of chamomile plant.

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Field Study of Novel Storage Tank of Solar Water Heating System
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In this paper thermo-hydrodynamic characteristics were investigated experimentally for a new type shell-helical coiled tube heat exchanger used as a storage tank of closed loop solar water heater system. Triple concentric helical coils were made of copper tubes of (12.5mm OD and 10mm ID) with coils diameter of (207, 152.2, 97mm) for outer, middle and inner coils respectively. The experiments were carried out during a clear sky days of (March and April 2012). The parameters studied in this work are: history of average temperature of shell side of the storage tank, collector heat gain, heat rejected from coils to shell side of the storage tank, collector efficiency, thermal effectiveness of the heat exchanger (storage tank), and pressure d

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Improvement of Dynamic Buckling Behavior of Intermediate Aluminized Stainless Steel Columns
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This paper experimentally investigated the dynamic buckling behavior of AISI 303 stainless steel aluminized and as received intermediate columns.  Twenty seven specimens without aluminizing (type 1) and 75 specimens with hot-dip aluminizing at different aluminizing conditions of dipping temperature and dipping time (type 2), were tested under dynamic compression loading (compression and torsion), dynamic bending loading (bending and torsion), and under dynamic combined loading (compression, bending, and torsion) by using a rotating buckling test machine. The experimental results werecompared with tangent modulus theory, reduced modulus theory, and Perry Robertson interaction formula. Reduced modulus was formulated to circular cross-

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Histomorphological study of uropygial gland of pekin duck (Anas platyrhnchos domesticus)
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The study included 20 birds of Pekin duck (Anas platyrhnchos domesticus) for study the histological of uropygial gland (10 males + 10 females), the weights were between (1411-1582 gm) for males and (1350-1980 gm) female. Routine Histological Techniques was done and stained by Hematoxylin and Eosin (H&E), Periodic Acidic Schiff (PAS), Masson's trichrome stains. Histological sections of the uropygial gland of Pekin ducks showed that the gland consist of the capsule, parenchyma, isthmus and uropygial papillae. The capsule consist of Dense irregular connective tissue. The mean thickness of capsule around the gland lobes were (56.321?17.206µm) and around the uropygial papillae were (67.208?14.996 µm). The capsule tissues continuous in betwe

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Publication Date
Tue Dec 01 2009
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORD OF THRIPS SPECIES (THYSANOPTERA: THRIPIDAE) FROM MIDDLE OF IRAQ
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Nineteen thrips species recorded in center of Iraq during 1999-2001, four of them was recorded by El-Haidari & Daoud, 1967; Thrips tabaci Lindeman, Retithrips syriacus (Mayet), Parascolothrips prieseri Mound, Anaphthrips sudanensis Trybom. Fifteen species are recorded for the first time in Iraq, Thrips meridionalis (Priesner), Microcephalothrips abdominals (Crawford), Scolothrips pallidus (Beach), Scolothrips sexmaculatus (Pergande), Scritothrips mangiferae Priesner, Frankliniella schultzie Trybom, Frankliniella unicolor Morgan, Frankliniella Tritici Bagnall, Retithrips aegypticus Marchal, Retithrips javanicus

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