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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 Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Formation of Compressive Residual Stress by Face Milling Steel AISI 1045
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Abstract

     Machining residual stresses correlate very closely with the cutting parameters and the tool geometries. This research work aims to investigate the effect of cutting speed, feed rate and depth of cut on the surface residual stress of steel AISI 1045 after face milling operation. After each milling test, the residual stress on the surface of the workpiece was measured by using X-ray diffraction technique. Design of Experiment (DOE) software was employed using the response surface methodology (RSM) technique with a central composite rotatable design to build a mathematical model to determine the relationship between the input variables and the response. The results showed that both

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Ecological Engineering
Treatment of Petroleum Refinery Wastewater by Activated Carbon Assisted Electrocoagulation Process
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Publication Date
Sun Apr 30 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
PATH COEFFICIENT ANALYSES OF INTRODUCED RICE VARIETIES UNDER DIFFERENT PLANTING DISTANCES
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Five rice (Oryza sativa L.) cultivars (N22, Amber, Moroberekan, Kinandang Patong, and Azucena) underwent path coefficient analysis across three plant spacings (15 cm × 15 cm, 20 cm × 20 cm, and 25 cm× 25 cm) in the summer of 2017 at the College of Agricultural Engineering Sciences, University of Baghdad, Al-Jadriya, Iraq. The experiment proceeded in a randomized complete block design (RCBD) with a split-plot arrangement and three replications. The main plots included three planting distances, and the subplot comprised five varieties. The traits studied were plant height, flag leaf area, number of tillers, panicle number, length and branches, grains per panicle, 1000-grain weight, and the percentage of unfilled grains. The results

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Publication Date
Wed May 03 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using Magic Square of Order 3 To Solve Sudoku Grid Problem
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   The research tackled to solve Sudoku grid problem 9 ×9 , one of artificial intelligence problems. This problem has many of solutions in search space to generate Sudoku grid by using magic square of odd order as 3. This research concludes solution by proposed heuristic algorithm from magic square of odd order as 3 and no given numbers (from 1 to 9) in each cell of nine Sudoku grid cells in starting of problem solution, this is not similar the solution in old classic methods to generate all sub grids in Sudoku grid. The experimental results in this paper show the easily implementation to solve the problem to manage without manual method, additional to position of numbers (1, 2,..9) in center of each sub grid in Sudoku grid

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Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Pulsed Er,Cr:YSGG Laser For Surface Modification of Dental Zerconia Ceramic
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Background: Surface treatment of machined dental zirconia for enhancement of the adhesion to resin cement, using Er,Cr:YSGG  Laser. Materials and Methods: Total number of 42 zirconia disc specimens (9 mm diameter, and 2 mm height) was sintered according to the manufacturer instruction. They are divided into six groups, each group of seven samples. Laser groups (Experiment parameters) were depend on laser total irradiation time, pulse duration, and power. Group (A): 20 sec., 60 µs pulse duration. Group (B): 30 sec., 60 µs pulse duration. Group (C): 40 sec., 60 µs pulse duration. Group (D): 20 sec., 700 µs pulse duration. Group (E): 30 sec., 700 µs pulse duration, with different powers used (1, 1

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Publication Date
Sat Jun 15 2024
Journal Name
Journal Of Legal Sciences
Criminal Protection of Human Genome “Human Gene Editing as a Model”
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Lawful protection of the human gene conceded a moral concern regarding the future of existence human. After the discovery of the human genetic map, scientific experiments and research related to the human gene increased, negative applications of genetic engineering  in particular that violate essential human rights,  the right to human dignity to be specific. These practices represent actual challenges to the existence and diversity of current and future generations. Therefore, the presence of legal rules at the domestic and global levels is an absolute necessity to prohibit these threats and determine civil and criminal accountability for those who infringe any laws related to this issue.

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Telegraph Equation via He-Fractional Laplace Homotopy Perturbation Technique
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A new technique to study the telegraph equation, mostly familiar as damped wave equation is introduced in this study. This phenomenon is mostly rising in electromagnetic influences and production of electric signals.  The proposed technique called as He-Fractional Laplace technique with help of Homotopy perturbation is utilized to found the exact and nearly approximated results of differential model and numerical example of telegraph equation or damped wave equation in this article. The most unique term of this technique is that, there is no worry to find the next iteration by integration in recurrence relation. As fractional Laplace integral transformation has some limitations in non-linear terms, to get the result of nonlinear term in

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Synthesized azodyes of 2-amino-1, 3, 4- thiadiazole - 5 - thiol
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Several azo dyes were synthesized through coupling reaetion of some substituted phenols and B.naphthol with diazonium salt of 2- amino-1,3-4- thiadiazol -5- thiol. All the synthesized compounds during this work were characterized using some speetral data (F.TIRand UV)andM.P . 2-[4 --Hydroxy napthyl-azo ] -1,3,4-Thiadiazol -5-Thiol • 2- [2-- hydroxy –4- NO2 – phenyl- azo]- 1,3,4 - Thiadiazol –5-Thiol. • 2- [3--Amino-4-Hydroxy phenyl –azo]-1,3,4 - Thiadiazol –5-Thiol. . • 2-[2--Amino-4-Hydroxy phenyl -azo]-1,3,4 - Thiadiazol –5-Thiol . • 2- [3--Amino-6- Hydroxy phenyl -azo]-1,3,4 - Thiadiazol –5-Thiol. • 2-[2-- Hydroxy- 5 – chloro – Pheny - azo]- 1,3,4 - Thiadiazol –5-Thiol . • 2- [4-- Hydroxy phenyl -azo] -1,

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Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEDIMENTO LOGICAL STUDY OF SHIRANISH FORMATION WELL DD-1 (N-IRAQ)
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Shiranish formation has been divided into two microfacies units: 1-Marly biowacke stone facies 2-Biogenic pack stone facies These microfacies reflected marine deep shelf margin in the upper part of the formation, the lower part was deeper. 238 slides were investigated depending on Mineralogical, compositional and Biological processes, which reflect deep shelf margin at upper part of the formation, but at the lower part open sea environment. The age of the formation is estimated depending on the recognized biostratigraphic zone using the index fossils to be Upper- Middle Maestrichtian.

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Ecological Engineering
Treatment of Petroleum Refinery Wastewater by Activated Carbon Assisted Electrocoagulation Process
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The removal of COD from wastewater generated by petroleum refinery has been investigated by adopting electrocoagulation (EC) combined with adsorption using activated carbon (AC) derived from avocado seeds. The process variables influencing COD removal were studied: current density (2–10 mA/cm2), pH (4–9), and AC dosage (0.2–1 g/L). Response surface methodology (RSM) based on Box–Behnken design (BBD) was used to construct a mathematical model of the EC/AC process. Results showed that current density has the major effect on the COD removal with a percent of contribution 32.78% followed by pH while AC dosage has not a remarkable effect due to the good characteristics of AC derived from avocado seeds. Increasing current density gives be

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