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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 Mar 01 2020
Journal Name
Baghdad Science Journal
Discussing Fuzzy Reliability Estimators of Function of Mixed Probability Distribution By Simulation
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This paper deals  with constructing mixed probability distribution  from exponential with scale parameter (β) and also Gamma distribution with (2,β), and the mixed proportions are (  .first of all, the probability density function (p.d.f) and also cumulative distribution function (c.d.f) and also the reliability function are obtained. The parameters of mixed distribution, ( ,β)  are estimated by three different methods, which are  maximum likelihood, and  Moments method,as well proposed method (Differential Least Square Method)(DLSM).The comparison is done using simulation procedure, and all the results are explained in tables.

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Publication Date
Sun Oct 04 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Cephalometric analysis of craniofacial deformity of ?-thalassemic major by using computed tomography
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Background: Thalassemia is a hereditary anemia resulting from defects in hemoglobin production. ?- thalassemia caused by decrease in the production of ?- globin chains affect multiple organs and is associated with cranio-oro-facial deformity which include prominent cheek bones and protrusive premaxilla with depression of the nasal bridge often referred to as “rodent or chip-munk face” with small mandible and Cl.II skeletal relationship. This study aimed to investigate cephalometric craniofacial parameters (skeletal) of ?- thalassemic major patients by using computed tomography and to compare findings with a group of healthy patients in the same age group. Subject, Materials and Method: The study included (40) patients with ?- thalassemi

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Publication Date
Thu Dec 28 2023
Journal Name
Journal Européen Des Systèmes Automatisés
Design of a Hybrid Adaptive Controller for Series Elastic Actuators of Robots
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Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study of Hydroisomerization of n-Decane using Pt/SAPO-11 catalysts
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The hydroisomerization of n-decane was studied on SAPO-11 catalyst. Catalyst of 0.25wt.%Pt/SAPO-11 was prepared locally and used in the present work. The hydroconversion performed in a continuous fixed-bed laboratory reaction unit. Experiments of n-decane isomerization were performed in a temperature range of 200 to 275°C,LHSV range of 0.5-2 h-1, and hydrogen to decane mole ratio of 2.1-8.2. The results show that the n-decane conversion increases with increasing temperature and  decreasing LHSV , the maximum conversion 56.77 % was achieved at temperature 275°C and LHSV of 0.5 h-1. The kinetic of n-decane isomerization was also studied and the reaction was first order. The kinetic analysis also showed that the

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Publication Date
Mon Dec 05 2022
Journal Name
F1000research
Enhancement of surface properties of polyetheretherketone implant material by fractional laser texturing
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Background: Polyetheretherketone (PEEK) is a promising implant material due to its superior biomechanical strength. However, due to its hydrophobic nature and lack of cellular adhesion properties, it has poor integration with bone tissue. Methods: A fractional CO2 laser was used with various parameters for surface texturing of PEEK substrate to enhance its surface properties. An optical microscope and field-emission scanning electron microscope (FESEM) were used to examine the surface morphology of untextured and laser-textured samples. Energy dispersive X-ray spectroscopy (EDX) was performed to determine the effect of the laser on the microstructure of PEEK. Surface microroughness, atomic force microscopy (AFM), and wettability were invest

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Engineering
Studying of Some Mechanical Properties of Reactive Powder Concrete Using Local Materials
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This research aims to investigate and evaluate a reactive powder concrete (RPC) cast using economical materials. Its mechanical properties were investigated and evaluated by studying the effects of using different cement and silica fume contents and locally steel fibers aspect ratios as reinforcement for this concrete. A compressive strength of about 155.2MPa, indirect tensile strength of 16.0MPa, modulus of elasticity of 48.7GPa, flexural strength of 43.5MPa, impact energy of 3294.4kN.m and abrasion loss 0.59%  have been achieved for reinforced RPC contains  910 kg/m3 cement content, silica fume content 185 kg/m3 of cement weight and fiber volume fraction 2%. The water absorption values w

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Publication Date
Tue Mar 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimization of Diffusion Bonding of Pure Copper (OFHC) with Stainless Steel 304L: .
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This work deals with determination of optimum conditions of direct diffusion bonding welding of austenitic stainlesssteel type AISI 304L with Oxygen Free High Conductivity (OFHC) pure copper grade (C10200) in vacuum atmosphere of (1.5 *10-5 mbr.). Mini tab (response surface) was applied for optimizing the influence of diffusion bonding parameters (temperature, time and applied load) on the bonding joints characteristics and the empirical relationship was evaluated which represents the effect of each parameter of the process. The yield strength of diffusion bonded joint was equal to 153 MPa and the efficiency of joint was equal to 66.5% as compared with hard drawn copper. The diffusion zone reveals high microhardness than coppe

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Study of Some Structural Properties of Porous Silicon Preparing by Photochemical Etching
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Abstract:Porous Silicon (PSi) has been produced in this work by using Photochemical (PC) etching process by using a hydrofluoric acid (HF) solution. The irradiation has been achieved using quartz- tungsten halogen lamp. The influence of various irradiation times on the properties of PSi اmaterial such as layer thickness, etching rate and porosity was investigated in this work too. The XRD has been studied to determine the crystal structure and the crystalline size of PSi material

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Simulation of Small Radio Telescope Antenna Parameters at Frequency of 1.42 GHz
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The paper presents an overview of theoretical aspects of small radio telescope antenna parameters. The basic parameters include antenna beamwidth, antenna gain, aperture efficiency, and antenna temperature. These parameters should be carefully studied since they have vital effects on astronomical radio observations. The simulations of antenna parameters were carried out to assess the capability and the efficiency of small radio telescopes to observe a point source at a specific frequency. Two-dimensional numerical simulations of a uniform circular aperture antenna are implemented at different radii. The small diameter values are chosen to be varied between (1-10) m. This study focuses on a small radio telescope with a diameter of 3 m sin

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Numerical Investigation of Aerodynamic Characteristics of Supercritical RAE2822 Airfoil with Gurney Flap
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Gurney flap (GF) is well-known as one of the most attractive plain flaps because of the simple configuration and effectiveness in improving the lift of the airfoil. Many studies were conducted, but the effects of GF on the various airfoil types need to be further investigated. This study aimed to clarify the effect of GF in the case of the supercritical airfoil RAE2822. This research includes a steady, two-dimensional computational investigation carried out on the supercritical airfoil type RAE-2822 to analyze Gurney flap (GF) effects on the aerodynamic characteristics of this type of airfoil utilizing the Spalart-Allmaras turbulence model within the commercial software Fluent. The airfoil with the Gurney flap was analyz

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