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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
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrochemical removal of copper from synthetic wastewater using rotating cylinder electrode
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The performance of a batch undivided electrochemical reactor with a rotating cylinder electrode of woven-wire (60 mesh size), stainless steel 316, is examined for the removal of copper from synthetic solution of o.5 M sodium chloride containing 125 ppm at pH ≈ 3.5. The effect of total applied current, rotation speed on the figures of merit of the reactor is analyzed. For an applied current of 300 mA at 100 rpm, the copper concentration decreased from 125 to  mg l-1 after 60 min of electrolysis with a specific energy consumption of 1.75 kWh kg-1 and a normalized space velocity of 1.62 h-1. The change in concentration was higher when the total applied currents were increased because of the turbulence

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Publication Date
Thu Nov 29 2018
Journal Name
Iraqi Journal Of Science
Application of WDR Technique with different Wavelet Codecs for Image Compression
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FG Mohammed, HM Al-Dabbas, Iraqi journal of science, 2018 - Cited by 6

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Publication Date
Thu Dec 01 2016
Journal Name
2016 Ieee Symposium Series On Computational Intelligence (ssci)
A fusion of time-domain descriptors for improved myoelectric hand control
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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Radiation contrast improvement by suitable choice of x-ray radiation spectrum
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Different bremsstrahlung spectra from tungsten anode x-ray tube generated at 30, 40 and 50 kV have been examined theoretically and experimentally for an attempt to find a most suitable spectrum to radiograph a test object of 0.01 cm thickness of Cu and Ag. The high contrast using this suitable spectrum is demonstrated and the possible effects of fluorescent radiation are discussed.

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Publication Date
Mon Dec 11 2006
Journal Name
Iraqi Journal Of Laser
Treatment of Bilateral Vocal Cord Paralysis by 810 nm Diode Laser
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This is prospective study began in Jan. 2003 and concluded in April 2004, was undertaken to examine the benefits of 810 nm diode laser in treatment of four patient with bilateral vocal cord paralysis also to compare the results with conventional treatment Material and methods: 810 nm diode laser 15 watts was used in these cases under general anesthesia, and induction of anesthetic drug done through tracheostomy tube in all patients. All patients were decanulated “Tracheostomy tube removed”, the voice of all preserved within normal. Laser surgery in this case has more benefit and advantage than conventional methods even if the patient need more than on session of laser operation because of high success rate, less complication and easy

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Publication Date
Wed Apr 30 2025
Journal Name
Iraqi Journal Of Science
Electrochemical Synthesis of Fe-doped TiO2 Nanotube for Gas Sensor Application
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Titanium dioxide (TiO2) nanotubes have gained particular interest as a material for gas sensors because of their vertical arrays, prepared by the anodization procedure. The presence of several oxygen vacancies in these nanotubes facilitates gas diffusion and provides additional active sites. This study examined the impact of voltages on the process of depositing iron nanoparticles onto arrays of TiO2 nanotubes (TNTs) for use as a gas sensor. The TNTs are manufactured using a straightforward and economical electrochemical anodization technique, specifically for gas sensor applications. By varying the deposition voltage (2-6 volts), ordered Fe-TNTs were efficiently manufactured using a simple two-step electrochemical process. It utili

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Discharge Coefficient of Contracted Rectangular Sharp-Crested Weirs, an Experimental Study
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An experimental study is made here to investigate the discharge coefficient for contracted rectangular Sharp crested weirs. Three Models are used, each with different weir width to flume width ratios (0.333, 0.5, and 0.666). The experimental work is conducted in a standard flume with high-precision head and flow measuring devices. Results are used to find a dimensionless equation for the discharge coefficient variation with geometrical, flow, and fluid properties. These are the ratio of the total head to the weir height, the ratio of the contracted weir width to the flume width, the ratio of the total head to the contracted width, and Reynolds and Weber numbers. Results show that the relationship between the discharge co

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Improvement of Soil by Using Polymer Fiber Materials Underneath Square Footing
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The change in project cost, or cost growth, occurs from many factors, some of which are related to soil problem conditions that may occurs during construction and/or during site investigation period. This paper described a new soil improvement method with a minimum cost solution by using polymer fiber materials having a length of (3 cm) in both directions and (2.5 mm) in thickness, distributed in uniform medium dense .
sandy soil at different depths (B, 1.5B and 2B) below the footings. Three square footings has been used (5,7.5 and 10 cm) to carry the above investigation by using lever arm loading system design for such purposes.
These fibers were distributed from depth of (0.1B) below the footing base down to the investigated dep

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Publication Date
Sat Dec 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Welding of Low Alloy Steel DIN 15Mo3 by MIG/MAG Spot
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This research deals with the effects of welding variables using MIG/MAG spot by using Argon (Ar) gas and CO2 to show their effect on the mechanical characteristics and microstructure of low alloy steel type DIN15Mo3 and determine the optimum condition for the process of welding ; current & time. The results show the possibility of using CO2 and also Ar in low alloy steel welding with a little decrease in the shear force of not more than 13% for 4mm thickness and time 2sec. The shear force increased when using Ar instead of CO2 to be , The shear force reach 36KN when using Ar at 2mm thickness  time of 8 sec and current of 220 Amp. , when used CO2 instead of Ar d

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Excision of Soft Tissue Oral Lesions by 810 nm Diode Laser
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The present study was conducted on 20 patients suffering from different types of lesion like
pyogenic granuloma, peripheral giant cell granuloma, mucoceles, pregnancy tumour, Fordyce's granules
and irritating fibroma.The cases were selected from outpatient clinic of the Al Kydhemya Teaching
Hospital. Patients were treated by diode laser (810±20 nm) at the affected areas of the oral cavity with
continuous contact focused mode until excision of the lesion with coagulation of the oozing area after
excision. Patients were followed up after 2 days, 7 days and 2 weeks to assess healing process and any
post operative complication. Some of undiagnosed lesion sent for histopathological examination. No
serious complications w

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