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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 Mar 01 2023
Journal Name
Ecti Transactions On Computer And Information Technology
Diagnosis of COVID-19 Infection via Association Rules of Cough Encoding
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Article information: COVID-19 has roused the scientic community, prompting calls for immediate solutions to avoid the infection or at least reduce the virus's spread. Despite the availability of several licensed vaccinations to boost human immunity against the disease, various mutated strains of the virus continue to emerge, posing a danger to the vaccine's ecacy against new mutations. As a result, the importance of the early detection of COVID-19 infection becomes evident. Cough is a prevalent symptom in all COVID-19 mutations. Unfortunately, coughing can be a symptom of various of diseases, including pneumonia and inuenza. Thus, identifying the coughing behavior might help clinicians diagnose the COVID-19 infection earlier and distinguish

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Comparative study of hydatid cysts isolated from livers of different hosts
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Fifty three hydatid cysts were collected from different hosts, sheep, goats and cattle , from many slaughterhouse in Salahadin and Baghdad , while human's hydatid cysts samples were collected from Tikrit educational hospital and Tofiqe civilian hospital patients . The study included a biochemical comparison of some hydatid cyst fluid criteria such as, glucose, total protein, pH, glutamate pyrovate transaminase enzyme (GPT) , glutamate oxaloacetate transaminase enzyme (GOT) , acid phosphatase (ACP) , Alkaline Phosphatase (ALP) , and also studied protoscolices viability,the current study showed the differences in chemical composition of hydatid cyst fluids back to host type and parasite strain .

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Publication Date
Thu May 21 2026
Journal Name
Aip Conference Proceedings
Analysis of predator prey system with new form of birth function
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Publication Date
Sat Dec 24 2022
Journal Name
Research Journal Of Pharmacy And Technology
Biological Study of protease produced by clinical isolates of Staphylococcus aureus
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The bacterial isolates were obtained from Al-Kindi Hospital were diagnosed by the Vitek-2 system and re confirm by 16srRNA gene as S. aurous, the results were shown 20 isolates (66.7%) out of 30 isolates were positive to protease production. All bacterial isolates (100%) were sensitive to Gentamicin and Levofloxacin. but resistant (100%) to aztreonam. The best temperature for enzyme production from bacteria was 37 °C, and the best pH for enzyme production was 7. Partial purification of the bacterial enzyme (protease) was carried out using short steps included ammonium sulfate 65% saturation, ion exchange using DEAE- cellulose column and then applied on gel filtration chromatography using Sephadex G-200 column. The enzymatic activit

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Estimation of SNR Including Quantization Error of Multi-Wavelength Lidar Receiver
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 This paper comprises the design and operation of mono-static backscatter lidar station based on a pulsed Nd: YAG laser that operates at multiple wavelengths. The three-color lidar laser transmitter is based on the collinear fundamental 1064 nm, second harmonic 532 nm and a third harmonic 355nm output of a Nd:YAG laser. The most important parameter of lidar especially daytime operations is the signal-to-noise ratio (SNR) which gives some instructions in designing of lidar and it is often limit the effective range. The reason is that noises or interferences always badly affect the measured results. The inversion algorithms have been developed for the study of atmospheric aerosols. Signal-to-noise ratio (SNR) of three-color channel re

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Improvement of Resistance Spot Welding by Surfaces Treatment of AA1050 Sheets
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Resistance spot welding (RSW) aluminum alloys has a major problem of inconsistent quality from weld to weld, because of the problems of the non-uniform oxide layer. The high resistivity of the oxide causes strong heat released which influence significantly on the electrode lifetime and the weld quality. Much effort has been devoted experimentally to the study of the sheet surface characteristics for as-received sheet and surface pretreatment sheet by pickling in NaOH and glassblasted with three thicknesses (0.6, 1.0, and 1.5 mm) of AA1050. Three different welding process parameters energy setup as a low, medium, and high were carried. Tensile-shear strength tests were performed to indicate the weld quality. Moreover, microhardness tests,

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Estimation of Flexural Strength of Plain Concrete from Ultrasonic Pulse Velocity
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The aim of this study is to propose mathematical expressions for estimation of the flexural strength of plain concrete members from ultrasonic pulse velocity (UPV) measurements. More than two hundred
pieces of precast concrete kerb units were subjected to a scheduled test program. The tests were divided into two categories; non-destructive ultrasonic and bending or rupture tests. For each precast unit, direct and indirect (surface) ultrasonic pulses were subjected to the concrete media to measure their travel velocities. The results of the tests were mointered in two graphs so that two mathematical relationships can be drawn. Direct pulse velocity versus the flexural strength was given in the first relationship while the second equati

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Publication Date
Wed Jul 01 2020
Journal Name
Proceedings Of The Institution Of Mechanical Engineers, Part H: Journal Of Engineering In Medicine
Comparison study of classification methods of intramuscular electromyography data for non-human primate model of traumatic spinal cord injury
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Traumatic spinal cord injury is a serious neurological disorder. Patients experience a plethora of symptoms that can be attributed to the nerve fiber tracts that are compromised. This includes limb weakness, sensory impairment, and truncal instability, as well as a variety of autonomic abnormalities. This article will discuss how machine learning classification can be used to characterize the initial impairment and subsequent recovery of electromyography signals in an non-human primate model of traumatic spinal cord injury. The ultimate objective is to identify potential treatments for traumatic spinal cord injury. This work focuses specifically on finding a suitable classifier that differentiates between two distinct experimental

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Publication Date
Wed Feb 27 2019
Journal Name
Asian Journal Of Chemistry
Estimation of Excess Properties of Binary Liquids Systems of Tetrahydrofurfuryl Alcohol with Short-Chain Carboxylic Acids at 298.15 K
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At the temperature 298.15 K, some physical properties such as: refractive indices (nD), viscosities (η) and densities (ρ) were studied in four liquid-liquid mixtures: carboxylic acids (HCOOH, CH3COOH, CH3CH2COOH and CH3CH2CH2COOH) with tetrahydrofurfuryl alcohol (THFA) with the identified configuration set. These empirical data were utilized to estimate the excess molar volumes (Vm E), refractive index perversions (ΔR), viscosity deviations (ηE) and excess molar Gibbs free energy (ΔG*E). Values of Vm E, ηE , ΔG*E and ΔR were plotted versus mole fraction of tetrahydrofurfuryl alcohol. In all cases, the values of Vm E, ηE , ΔG*E and ΔR that obtained in this study were found to be negative at 298.15 K. The excess parameters

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Publication Date
Tue Dec 15 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Determination of some Optimum Conditions for Bioremediation of Some Heavy Metals by Saccharomyces cerevisiae: Determination of some Optimum Conditions for Bioremediation of Some Heavy Metals by Saccharomyces cerevisiae
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The study aimed to determine of some Optimum conditions for bioremediation and removing of seven mineral elements included hexavalent chromium, nickel, cobalt, cadmium, lead, iron and copper as either alone or in group by living and heat treated cells of baker’s yeast Saccharomyces cerevisiae. The dried baker's yeast from Aldnaamaya China Company was used in this study. Biochemical tests was used to ensure yeast belonging to S. cerevisiae and then used to remove the mentioned mineral elementes under different conditions which included incubation period, pH, and temperature. It was found that the best of these conditions was 60 minutes for duration of incubation, 6 for pH, 25 ᵒC for temperature. During the study the behavior of living

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