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
Sun Sep 01 2024
Journal Name
Iraqi Journal Of Physics
Physical Properties Studies of Magnesium Phthalocyanine (MgPc) Thin Films of Different Annealing Temperatures Prepared by Pulsed Laser Deposition Technique
...Show More Authors

Magnesium Phthalocyanine (MgPc) was deposited on a glass substrate by pulsed laser deposition (PLD) using Q-Switching Nd:YAG laser with wavelength 1064 nm, repetition rate 6 Hz, at room temperature (300K) and different annealing temperatures (373, 473, and 573)K under vacuum condition of 10-3 torr. All films were annealed for one hour to attain crystallinity. X-ray diffraction (XRD) of MgPc powder indicated that MgPc crystallizes in polycrystalline with a monoclinic structure. While comparing the MgPc films, it was observed that the intensity of the characteristic peak increases with temperature, and the crystallization exhibited a monoclinic structure typical of the β-form. The Miller indices, hkl, values for each diffraction peak

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Oct 01 2023
Journal Name
Journal Of Photochemistry And Photobiology A: Chemistry
Facile assembly of CoS/Ag2MoO4 nanohybrids for visible light-promoted Z-type-induced synergistically improved photocatalytic degradation of antibiotics
...Show More Authors

View Publication
Scopus (48)
Crossref (42)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Optimization of Fenton process for removal of chemical oxygen demand (COD) from hospital wastewater using response surface methodology (RSM)
...Show More Authors

View Publication
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Sun Jan 01 2023
Journal Name
مجلة ميسان للدراسات الأكاديمية
Bond Strength Of 3D Printed Acrylic Resin With Silicone Soft Liner After Ethyl Acetate Surface Treatment:, A Review Of Literature
...Show More Authors

View Publication
Crossref
Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW SUB-SPECIES OF CHUKAR PARTRIDGE ALECTORIS CHUKAR (GRAY 1830) (PHASIANIDAE, GALLIFORMES) FROM NORTH EAST OF IRAQ WITH BIOLOGICAL OBSERVATIONS
...Show More Authors

Chukar partridge Alectoris chukar (Gray, 1830) is the only species of the 46 species of the genus Alectoris to be found in Iraq. At least there are fourteen subspecies of chukar were described from east Europe, the Middle East and west Asia, two of them were known to be found in Iraq, A.c. Kurdestanica (Meinertzhagen, 1923) from Alpine bio-geographical zone of altitude more than 2000m high, and A.c. werae Zarundny and Loudon, 1904, from the foothills of altitude not more than 400m. In between these two regions, there is another bio-geographical region known as the Irano-toranian zone 400-2000m high. Using morphological, ecological, behavioural, reproduction and hybridization criteria this study discove

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Thermoplastic Composite Materials
Enhancement of thermal characteristics of flexible poly(vinyl chloride) for automotive applications by using environmentally friendly heavy metal-free modifier
...Show More Authors

This work intends to develop an effective heavy metal-free modifier having properties comparable to traditional stabilizers and flame retardants, simultaneously being environmentally friendly and may be superior in many aspects. The important requirement focused on is: how to increase thermal stability and flame retardancy of flexible poly(vinyl chloride). Due to the typical materials now used with poly(vinyl chloride), which increases health and environmental concerns, utilizing a novel heavy metal-free additive will make poly(vinyl chloride) substantially safer. We have used an artificial silicate for this aim, which proved to be an efficient flame retardant and surprisingly showed excellent heat stabilizing effect. Thermal stabi

... Show More
View Publication
Scopus (11)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Fri May 15 2020
Journal Name
Egyptian Journal Of Chemistry
Application of Response Surface Methodology for Optimization of Phenol Removal from Simulated Wastewater using Rotating Tubular Packed bed Electrochemical Reactor
...Show More Authors

View Publication
Scopus (6)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sun Mar 01 2026
Journal Name
Journal Of Engineering
A Dual-Stage Perceptual-Harmonic Hybrid Estimator for Speech Enhancement
...Show More Authors

This paper proposes a hybrid speech enhancement estimator that integrates the Perceptually-motivated Karhunen–Loève Transform (PKLT) with the Dual-Masking Harmonic-based (DMH) algorithm in a unified framework termed PKDMH. The main novelty lies in combining perceptual subspace projection with harmonic-residual suppression, enabling the system to jointly remove noise while preserving speech-relevant spectral cues. PKLT first performs perceptual subspace projection and suppresses inaudible components, after which DMH eliminates remaining broadband and harmonic residuals. The proposed PKDMH system was evaluated using the TIMIT dataset contaminated with five noise types: White, Pink, F16, Airport, and Car noise—across five SNR leve

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Morphological Study of Alumina Hollow Fiber Membrane
...Show More Authors

Morphologies of ceramic hollow fiber membranes prepared by a combined phase-inversion and sintering method were studied. The organic binder spinning solution containing suspended Al₂O₃ powders was spun to a hollow fiber precursor, which was then sintered at elevated temperatures( 300 ˚C, 1400 ˚C, 25 ˚C) in order to obtain the Al₂O₃ hollow fiber membranes. The spinning solution consisted of polyether sulfone (PES), N-methyl-2-pyrrolidone (NMP), which were used as polymer binder, solvent, respectively. The prepared Al₂O₃ hollow fiber membranes were characterized by a scanning electron microscope (SEM). It is believed that finger-like void formation in asymmetric ceramic membranes is initiated by hydrodynamically unstable vis

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 01 2021
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Features of genetic algorithm for plain text encryption
...Show More Authors

The data communication has been growing in present day. Therefore, the data encryption became very essential in secured data transmission and storage and protecting data contents from intruder and unauthorized persons. In this paper, a fast technique for text encryption depending on genetic algorithm is presented. The encryption approach is achieved by the genetic operators Crossover and mutation. The encryption proposal technique based on dividing the plain text characters into pairs, and applying the crossover operation between them, followed by the mutation operation to get the encrypted text. The experimental results show that the proposal provides an important improvement in encryption rate with comparatively high-speed Process

... Show More
View Publication
Scopus (15)
Crossref (4)
Scopus Crossref