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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
Sat Jan 01 2022
Journal Name
Journal Of Kufa Legal And Political Science
Civil Rights Protection of Minorities
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The protection of the rights of minorities is primarily an internal issue that depends on the nature of the political system of the state, and it is one of the internal means to reassure minorities and ensure their enjoyment of those rights. It can be a safety valve against the problems that these minorities may raise. that live in our society, but rather work on developing a legal system that can serve as a role model to protect our minorities, which contributed to drawing a picture that reflected the diversity of our society

Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Bacterial Colonization of Burn Wounds
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The objective behind this work was to find out the bacteriological profile of post burn infections in wound. The study was carried out from December 2010 to February 2011 at the Burns Unit of Al –Kindy Hospital and Al-Yarmook Hospital in Baghdad. Sixty burn patients have been investigated for bacterial profile of burn wound infections. Specimens were collected in the form of wound swabs. The organisms were isolated and identified by standard microbiological methods. Antimicrobial susceptibility test has been done by ATB-PSE5 kit(BioMereiux). Pseudomonas aeruginosa 35(58.3 %) was found to be the most common isolate followed by Klebsiella pneumonae 10(16.6%), Staphylococcus aureus 7(10%). ,E.coli 3(5%), Proteus merabilis 1(1.6 %), others 2

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
modification of polystyrene co butadiene
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During this research accomplish some chemical modifications on the Poly for new modified polymers with Kimaaaúah qualities, physical and unexpected new applications that the first of these chemical modifications that was completed is the introduction of a poly styrene butadiene swash and then this group

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Publication Date
Sun Jan 01 2023
Journal Name
Clinical And Surgical Aspects Of Congenital Heart Diseases
Epidemiology of Congenital Heart Diseases
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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
New Structures of Continuous Functions
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         Continuous functions are novel concepts in topology. Many topologists contributed to the theory of continuous functions in topology. The present authors continued the study on continuous functions by utilizing the concept of gpα-closed sets in topology and introduced the concepts of weakly, subweakly and almost continuous functions. Further, the properties of these functions are established.

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Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Scale-Up of Eelectrochemical Reactors
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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
ADSORPTION STUDY OF HYDRODESULPHURIZATION CATALYST
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Physical and chemical adsorption analyses were carried out by nitrogen gas using ASTM apparatus at 77 K
and hydrogen gas using volumetric apparatus at room temperature respectively. These analyses were used for
determination the effect of coke deposition and poisoning metal on surface area, pore size distribution and
metal surface area of fresh and spent hydrodesulphurization catalyst Co-Mo\Al2O3 .
Samples of catalyst (fresh and spent) used in this study are taken from AL-Dura refinery.
The results of physical adsorption shows that surface area of spent catalyst reduced to third compare with
fresh catalyst and these catalysts exhibit behavior of type four according to BET classification ,so, the pores
of these sample

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Constraction scale of communication Apprehetion
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          The research aims to build a communication apprehention scale for student (females) from preparatory schools .research sample included (400)students (females) were selected from the preparatory . to build a tool for the researchers are several steps , todetermine the meaning of communication apprehention and formulation of the items of the seale according to the linkert method .

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Publication Date
Tue Jan 31 2012
Journal Name
Journal Of Engineering
Adsorption Study of Hydrodesulphurization Catalyst
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Physical and chemical adsorption analyses were carried out by nitrogen gas using ASTM apparatus at 77 K and hydrogen gas using volumetric apparatus at room temperature, respectively. These analyses were used to determine the effect of coke deposition and poisoning metal on surface area, pore size distribution, and metal surface area of fresh and spent hydrodesulphurization catalyst Co-Mo\Al2O3 . Samples of catalyst (fresh and spent) used in this study are taken from AL-Dura refinery. The results of physical adsorption shows that surface area of spent catalyst reduced to third compare with fresh catalyst and these catalysts exhibit behavior of type four according to BET classification ,so, the pores of these samples are cylindrical, an

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
SIMULATION OF FLIGHT THROUGH GUST
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A flight simulation programme has been developed on a personal computer using Microsoft
FORTRAN to simulate flight trajectories of a light aircraft by using Six-Degree-of-Freedom
equation of motion. The simulation has been made realistic through pre-programmed the input to
the control surfaces, atmospheric gust during the flight mode. The programme plays an important
role in the evaluation and validation of the aircraft design process. A light aircraft (Cessna 182T)
has been tested through free flight, gliding flight, flight with gust. The results show good trend and
show that the programme could be dependent as a realistic flight test programme.

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