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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 Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Predominant Beliefs toward Coronavirus of Baghdad University Students
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Abstract

The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American milit

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Publication Date
Sun Mar 26 2023
Journal Name
Wasit Journal Of Pure Sciences
Removal of malachite green by poly acrylic beads
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This work investigates removing the Malachite Green (MG) dye, the poly acrylic hydrogel beads used as a surface to adsorb the dye, the isotherm of adsorption was examined and aspects that influence it, like increasing heat, adding salt, the influence of dry beads and effect of shaking. according to the results, the effect of the adsorption has been found that it is matched to the Friendlish equation much more than Langmuir and Temkin equations. A positive relationship between the adsorption process and the increase in temperature is found that adsorption increases when the temperature increase. Also, the adsorption increased when the salt was added at a temperature (of 20 C0). As that the adsorption doesn’t budge by adding either

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Coincidence of Fixed Points with Mixed Monotone Property
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The purpose of this paper is to introduce and prove some coupled coincidence fixed point theorems for self mappings satisfying -contractive condition with rational expressions on complete partially ordered metric spaces involving altering distance functions with mixed monotone property of the mapping. Our results improve and unify a multitude of coupled fixed point theorems and generalize some recent results in partially ordered metric space. An example is given to show the validity of our main result. 

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Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Direct Shear Behavior of Fiber Reinforced Concrete Elements
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Improving the accuracy of load-deformation behavior, failure mode, and ultimate load capacity for reinforced concrete members subjected to in-plane loadings such as corbels, wall to foundation connections and panels need shear strength behavior to be included. Shear design in reinforced concrete structures depends on crack width, crack slippage and roughness of the surface of cracks.

This paper illustrates results of an experimental investigation conducted to investigate the direct shear strength of fiber normal strength concrete (NSC) and reactive powder concrete (RPC). The tests were performed along a pre-selected shear plane in concrete members named push-off specimens. The effectiveness of concrete compressiv

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
Fabrication of carbon nanopowder by arc discharge technique
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Carbon Nanopowder was fabricated by arc discharge technique at deposition pressure of 10-5 mbar Argon gas on glass substrates. The prepared carbon nano- powder was collected from chamber and purified with nitric acid at 323K .The morphology and crystalline structure of the prepared powder was examined by X-Ray Diffraction (XRD), Atomic Force Microscope (AFM), and Scanning Electron Microscope (SEM). XRD spectrums showed that the powder exhibits amorphous structure and after purification, the powder showed hexagonal structure with a preferential orientation along(002) direction ,where AFM and SEM gave very compatible estimation on the grain size and shape of the nanopowder.

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Enhancement of Atorvastatin Tablet Dissolution Using Acid Medium
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         In this study some generic commercial products of Atorvastatin tablets were evaluated by dissolution test in acid medium by comparing with that of parent drug Lipitor of Pfizer Company. Some of solubilizing agents were studied in formulation  of Atorvastatin tablet including;  surface active agent  and PEG 6000 .The most effective factor was the  use of PEG6000 in formulation of Atorvastatin tablet which improved the dissolution and the results of dissolution profile of formulated tablet in this work  was bioequivalent to that of Lipitor .The quantitative analysis of this work was performed by using reversed phase liquid chromatography and a proper mixture of &nbsp

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Publication Date
Sun Dec 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Production of Methyl Ethyl Ketone from N-Butane
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Publication Date
Wed Jul 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY OF BRACHYCERA; DIPTERA FROM SEVERAL REGIONSOF IRAQ
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Publication Date
Fri Sep 01 2017
Journal Name
Global Journal Of Pure And Applied Mathematics
Solution of Modified Kuznetsov Model with Mixed Therapy
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In this paper two modifications on Kuznetsov model namely on growth rate law and fractional cell kill term are given. Laplace Adomian decomposition method is used to get the solution (volume of the tumor) as a function of time .Stability analysis is applied. For lung cancer the tumor will continue in growing in spite of the treatment.

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Publication Date
Wed Jan 01 2020
Journal Name
Medeniyet Medical Journal
SARS-CoV-2: A Piece of Bad News
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A shocking third species emerged from a family of coronaviruses (CoV) in late 2019 following viruses causing SARS (Severe Acute Respiratory Syndrome-CoV) in 2003 and MERS (Middle East Respiratory Syndrome-CoV) in 2012; it’s a novel coronavirus now called severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2; formerly called 2019-nCoV). First emerging in China, it has spread rapidly across the globe, giving rise to significant social and economic costs and imposing severe strain on healthcare systems. Since many attempts to control viral spread has been futile, the only old practice of containment including city lockdown and social distancing are working to some extent. Unfortunately, specific antiviral drugs and vaccines remain u

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