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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 Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis, Structural Studies of Some New Transition Metals Complexes of Semicarbazide hydro chloride Schiff Base Derivatives
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A new series of transition metal complexes of Cu(II), Ni(II), Co(II) and Fe(III) have been synthesized from the Schiff base (L1) and (L2) derived from Semicarbazide hydro chloride and 4-chlorobenzaldehyde or 4-bromobenzaldehyde. The structural features have been arrived from their elemental analyses, magnetic susceptibility, molar conductivity, IR, UV-Vis. and 1H NMR spectral studies. The data show that the complexes have composition of [M(L)2](NO3)2 and [Fe(L)2 (NO3)2](NO3) where the M=Co(II),Ni(II) and Cu(II) ;L=L1and L2 type. The magnetic susceptibility and UV-Vis spectral data of the complexes suggest a square planer geometry for Co(II) and Cu(II) but Fe(III) octahedral geometry and Ni(II) tetrahedral geometry around the central metal i

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Publication Date
Thu Sep 08 2022
Journal Name
Al-khwarizmi Engineering Journal
Kinetics of Electrochemical Removal of Nickel using Bio-electrochemical Reactor with Packed Bed Rotating Cylinder Cathode
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The kinetics of nickel removal from aqueous solutions using a bio-electrochemical reactor with a packed bed rotating cylinder cathode was investigated. The effects of applied voltage, initial nickel concentration, the rotation speed of the cathode, and pH on the reaction rate constant (k) were studied. The results showed that the cathodic deposition occurred under mass transfer control for all values of the applied voltage used in this research. Accordingly, the relationship between concentration and time can be represented by a first-order equation. The rate constant was found to be dependent on the applied voltage, initial nickel concentration, pH, and rotation speed. It was increased as the applied voltage increased and decreased as t

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
A Modified Version of Generalized Standard Addition Method as Quantitative Determination of Lysineacetyl salicylate-Glycine Complex
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Publication Date
Tue Jan 01 2019
Journal Name
Desalination And Water Treatment
Synthesis of chitosan-iron keplerate composite as an adsorbent for removal of toxic ions from water
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Publication Date
Fri Jun 17 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Development of 5-FU Loaded poly lactic-co-glycolic acid Nanoparticles for Treatment of Lung Cancer
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Non-Small Cell Lung Cancer (NSCLC) accounts for about 84% of all lung cancer types diagnosed so far. Every year, regardless of gender, the NSCLC targets many communities worldwide. 5-Fluorouracil (5-FU) is a uracil-analog anticancer compound. This drug tends to annihilate multiple tumour cells. But 5-FU's most significant obstacle is that it gets very easily metabolized in the blood, which eventually leads to lower anticancer activity. Therfore a perfect drug delivery system is needed to overcome all the associated challenges.

In this experiment, an attempt was made to prepare 5-FU loaded poly lactic-co-glycolic acid  nanoparticles using solvent evaporation method and subsequently observed the effect of molecular weight of poly l

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Ecological Engineering
Optimization of Response Surface Methodology for Removal of Cadmium Ions from Wastewater using Low Cost Materials
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Publication Date
Thu Apr 05 2018
Journal Name
Acs Applied Nano Materials
Direct Formation of 2D-MnO<sub><i>x</i></sub> under Conditions of Water Oxidation Catalysis
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We describe the synthesis and characterization of a novel 2D-MnOx material using a combination of HR-TEM, XAS, XRD, and reactivity measurements. The ease with which the 2D material can be made and the conditions under which it can be made implies that water oxidation catalysts previously described as “birnessite-like” (3D) may be better thought of as 2D materials with very limited layer stacking. The distinction between the materials as being “birnessite-like” and “2D” is important because it impacts on our understanding of the function of these materials in the environment and as catalysts. The 2D-MnOx material is noted to be a substantially stronger chemical oxidant than previously noted for other birnessite-like manganese oxi

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Publication Date
Wed May 20 2026
Journal Name
The Scientific World Journal
Green Synthesis of CuO Nanoparticles Using Beta vulgaris L. Extract for Removal of Methyl Violet Dye
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Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm−1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of Cu

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Publication Date
Wed May 20 2026
Journal Name
The Scientific World Journal
Green Synthesis of CuO Nanoparticles Using Beta vulgaris L. Extract for Removal of Methyl Violet Dye
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Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of CuO NPs.

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
OPTIMUM WATER ALLOCATION FOR ABO-ZIRIQ MARSH ECOLOGICAL RESTORATION
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Optimum allocation of water for restoration of Iraqi marshes is essential for different related authorities. Abo-Ziriq marsh area about 120 km2 is situated 40 km east of Al-Nassryia city. After comparing the measured annual water qualities with the Iraqi standards for surface water quality evaluation, Abo-Ziriq marsh water quality was in acceptable limit. Hydro balance computation were done for each month by using interface among the HEC-RAS, HEC-GeoRAS and ArcView GIS software and built a number of eco-hydro relationships to simulate the marsh ecosystem by using HEC-EFM program to estimate water allocation adequate for ecosystem requirement and constructs a GIS hydraulic reference map to show inundation area, depth grid and velocity dis

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