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
Sat Apr 07 2018
Journal Name
Civil Engineering Journal
Behavior of Precast Prestressed Concrete Segmental Beams
...Show More Authors

The structural behavior of Segmental Precast Post-tensioned Reinforced Concrete (SPPRC) beams largely depends on the behavior of the joints that connect between the segments. In this research, series of static tests were carried out to investigate the behavior of full-scale SPPRC beams with different types of epoxy-glued joint configurations; multi-key joint, single key, and plain key joint. The reference specimen was monolithically casted beam and the other specimens were segmental beams with five segments for each one. The general theme from the experimental results reflects an approximate similarity in the behavior of the four beams with slight differences. Due to the high tensile strength of the used epoxy in comparison to concr

... Show More
Crossref (15)
Clarivate Crossref
Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Applications of GIS for Bridges Maintenance Service
...Show More Authors
Abstract<p>AThe Bridge Maintenance Management System (BMMS) is an application system that uses existing data from a Bridge Management System database for monitoring and analysis of current bridges performance, as well as for estimating the current and future maintenance and rehabilitation needs of the bridges. In a transportation context, the maintenance management is described as a cost-effective process to operate, construct, and maintain physical money. This needs analytical tools to support the allocation of resources, materials, equipment, including personnel, and supplies. Therefore, Geographic Information System (GIS) can be considered as one tool to develop the road and bridge maintenanc</p> ... Show More
View Publication
Scopus (7)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Fri Dec 12 2025
Journal Name
Obm Neurobiology
Neurobiology of Cancer Pain: A Narrative Review
...Show More Authors

Chronic cancer pain results from the complex interaction of nociceptive, neuropathic, and neuroimmune mechanisms, which vary according to tumor type, location, stage, and treatment history. Recent advances in cancer neuroscience have reframed pain as a dynamic manifestation of reciprocal tumor–nerve–immune interactions, rather than a mere consequence of tissue damage. In this model, malignant, stromal, and immune cells remodel nociceptive circuits at peripheral and central levels. This narrative review, conducted in accordance with SANRA criteria, synthesizes current mechanistic insights into the neurobiology of cancer pain. At the peripheral level, tumor-derived mediators such as prostaglandins, cytokines, chemokines, glutamate

... Show More
View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Conceptual perspective of self-marketing Search descriptive
...Show More Authors

Basic orientation is to look at identifying conceptual perspective to market self-research and descriptive, as has the marketing theme for the same attention in the practical side before endo scopic In recent years, is marketing an integrated and holistic included many areas not limited to the marketing of goods and services, and even included the marketing of religion, politics and individuals for themselves, as the awareness and concepts that seep into the soul of man from its inception until his arrival to the stage of owning a level of skills or expertise, scientific or all of those things degrees mixed with ambition and aspiration for self-realization takes way to search for opportunities or created, often observe individual

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Aug 19 2018
Journal Name
Advances In Civil Engineering
Moisture Susceptibility of Sustainable Warm Mix Asphalt
...Show More Authors

Sustainable pavements are pavements that meet the requirements of present generation without influencing the capability of the future generation to meet their needs. One of the problems of the warm mix asphalt is that it has low resistance to moisture damage; therefore, the aim of this research paper is to study the possibility of producing more durable warm mixes against the moisture damage with the use of recycled concrete aggregate (RCA) which has not been studied before. Six replacement rates (0, 20, 40, 60, 80, and 100%) for the coarse version aggregate (VA) with RCA were studied. The Marshall mix design method was used to determine the optimum asphalt cement content for each replacement rate. Thereafter, specimens with the opt

... Show More
View Publication
Crossref (17)
Crossref
Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal
Semantic Analysis of Proverbs: A Conversation Analysis
...Show More Authors

Proverbs are considered as a major source of ancient events and happenings. Similar to other past events related to life, proverbs have many important and famous values in people's life. This study will shed lights on the use of proverbs as short sentences based on long experiences. The aim of the study is to explicate the roles, and the importance of proverbs in our life and how they are used to convey thoughts to people throughout simple words with denotation. Thus, proverbs explicate the truth and experience of our grandfathers when directed for criticism. Few proverbs were used by writers to criticize, mimic and reprint their personalities. Hence, proverbs will achieve portions of the unique roles of understanding. The model to

... Show More
Crossref (2)
Crossref
Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Construction Engineering And Management
Development of Assessment Tool for Workforce Sustainability
...Show More Authors

View Publication
Scopus (49)
Crossref (46)
Scopus Clarivate Crossref
Publication Date
Fri Jun 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Mixed Ligand Complexes of Trimethoprim: A Review
...Show More Authors

In this research, we highlight the most important research related to the mixed ligand complexes of the drug trimethoprim (TMP), and for the past 7 years where this drug has been used as a chelating ligand and gives stability to the complexes with ions of metal elements where these complexes, prepared and diagnosed, and for some research the bacterial activity was studied against different types of bacteria

View Publication
Scopus (2)
Scopus
Publication Date
Fri Aug 10 2018
Journal Name
In Book: Challenges In Mechanics Of Time-dependent Materials, Volume 2edition: 1stchapter: 12
Experimental Investigation of Segmental Post-tensioned Girders
...Show More Authors

Scopus (7)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Wed May 01 2019
Journal Name
Materials Science And Engineering
Analysis of Wind Turbine Using QBlade Software
...Show More Authors

Crossref (50)
Crossref