Preferred Language
Articles
/
jeasiq-1601
Adopting IPSASs and its impact on the quality of financial reporting and performance evaluation in Iraqi government units
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Prevalence of Depression among Mothers of Children with Type 1 Diabetes Mellitus attending two Diabetes Centers
...Show More Authors

View Publication
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Thu Mar 03 2022
Journal Name
Arabian Journal For Science And Engineering
Experimental Study of Cuttings Transport Efficiency of Low Solid Bentonite Drilling Fluids Modified by Cellulose Nanoparticles
...Show More Authors

Advancements in horizontal drilling technologies are utilized to develop unconventional resources, where reservoir temperatures and pressures are very high. However, the flocculation of bentonite in traditional fluids at high temperature and high pressure (HTHP) environments can lower cuttings transportation efficiency and even result in problems such as stuck pipe, decreased rate of penetration (ROP), accelerated bit wear, high torque, and drag on the drill string, and formation damage. The major purpose of the present research is to investigate the performance of low bentonite content water-based fluids for the hole cleaning operation in horizontal drilling processes. Low bentonite content water-based drilling fluids were formulated by re

... Show More
Crossref (7)
Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Case Studies In Chemical And Environmental Engineering
Simultaneous electrodeposition of multicomponent of Mn–Co–Ni oxides electrodes for phenol removal by anodic oxidation
...Show More Authors

Electrodeposition of metal oxides on graphite electrodes can improve their ability to remove organic substances. In this work, multicomponent oxides of Mn, Co, and Ni were electrochemically deposited on both the anode and cathode of graphite electrodes to enhance their performance in removing phenol. Formation of the deposit was achieved within 2 h in current densities of 20, 25, 30, and 35 mA/cm2 for better composite properties. The deposited layer was characterized by testing the surface structure, morphology, composition, and roughness. X-ray diffraction (XRD), scanning electron microscopy (SEM), energy dispersive X-ray (EDX), and Atomic force microscopy (AFM) techniques facilitated these tests. The composite electrodes have synthesized

... Show More
View Publication
Scopus (10)
Crossref (7)
Scopus Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Future of Mathematical Modelling: A Review of COVID-19 Infected Cases Using S-I-R Model
...Show More Authors

The spread of novel coronavirus disease (COVID-19) has resulted in chaos around the globe. The infected cases are still increasing, with many countries still showing a trend of growing daily cases. To forecast the trend of active cases, a mathematical model, namely the SIR model was used, to visualize the spread of COVID-19. For this article, the forecast of the spread of the virus in Malaysia has been made, assuming that all Malaysian will eventually be susceptible. With no vaccine and antiviral drug currently developed, the visualization of how the peak of infection (namely flattening the curve) can be reduced to minimize the effect of COVID-19 disease. For Malaysians, let’s ensure to follow the rules and obey the SOP to lower the

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Wed Jul 26 2017
Journal Name
Chemistry - A European Journal
Asymmetric Synthesis of Pyrrolidine-Containing Chemical Scaffolds via Tsuji-Trost Allylation of N-tert-Butanesulfinyl Imines
...Show More Authors

View Publication Preview PDF
Crossref (7)
Clarivate Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Flow Production Rate of Hard Photons Probes of Quark–Anti Quark Annihilation Processes at Plasma Phase
...Show More Authors

The flow emission rate of hard photons from lowest order the QCD processes for quark-anti quark annihilation processes in plasma media at high temperatures (175, 200, 225, 250 and 275 MeV) have been study. In these framework photons, the flow photons emission is calculate according to quark-antiquark annihilation using the quantum chromodynamic theory and solves the ultrarelativistic equation with MATLAP program. Due to the results, we show increases flow photons rate with increases strength coupling and increases with increases temperature of media, it indicate that logarithmically divergent thermal effect on photons product. The critical temperature (Tc=155 to 195 MeV) effect on the quarks confined in hadronic matter phase, it is importan

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Green synthesis of graphene-coated glass as novel reactive material for remediation of fluoride-contaminated groundwater
...Show More Authors

Scopus (17)
Crossref (17)
Scopus Clarivate Crossref
Publication Date
Thu May 17 2018
Journal Name
Archaeological Prospection
Very‐high‐resolution electrical resistivity imaging of buried foundations of a Roman villa near Nonnweiler, Germany
...Show More Authors
Abstract<p>Electrical resistivity tomography (ERT) methods have been increasingly used in various shallow depth archaeological prospections in the last few decades. These non‐invasive techniques can save time, costs, and efforts in archaeological prospection and yield detailed images of subsurface anomalies. We present the results of quasi‐three‐dimensional (3D) ERT measurements in an area of a presumed Roman construction, using a dense electrode network of parallel and orthogonal profiles in dipole–dipole configuration. A roll‐along technique has been utilized to cover a large part of the archaeological site with a 25 cm electrode and profile spacing, respectively. We have designed a new field proce</p> ... Show More
View Publication
Scopus (24)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Heliyon
Application of solar photo-electro-Fenton technology to petroleum refinery wastewater degradation: Optimization of operational parameters
...Show More Authors

View Publication
Scopus (21)
Crossref (17)
Scopus Clarivate Crossref
Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Time Prediction of Dynamic Behavior of Glass Fiber Reinforced Polyester Composites Subjected to Fluctuating Varied Temperatures
...Show More Authors

The reduction of vibration properties for composite material (woven roving E-glass fiber plies in thermosetting polyester matrix) is investigated at the prediction time under varied combined temperatures (60  to -15) using three types of boundary conditions like (CFCF, CCCF, and CFCC). The vibration properties are the amplitude, natural frequency, dynamic elastic moduli (young modulus in x, y directions and shear modulus in 1, 2 plane) and damping factor. The natural frequency of a system is a function of its elastic properties, dimensions, and mass. The woven roving glass fiber has been especially engineered for polymer reinforcement; but the unsaturated thermosetting polyester is widely used, offering a good balance of vibration p

... Show More
View Publication Preview PDF