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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
Mon Jan 07 2019
Journal Name
Drinking Water Engineering And Science Discussions
De-chlorination of drinking water by forced aeration
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Abstract. Shock chlorination is a well-known practice in swimming pools and domestic wells. One of the limitations for using this technique in drinking water purification facilities is the difficulty of quickly removing high chlorine concentrations in water distribution systems or production facilities. In order to use this method in the drinking water industry a shock de-chlorination method should be introduced for producing microorganism and biocide free water. De-chlorination using natural stagnant aeration (leaving the water to lose the chlorine naturally) is the safest known method if compared with chemical and charcoaling methods. Unfortunately, stagnant aeration is a slow process. Therefore, developing a process for accelerat

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Microbiological studies of a new naphthoquinone semicarbazone derivatives
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The antimicrobial activity of two naphthoquinone semicarbazone derivatives (Two newly synthesized compounds) have been studied by using tube — diluation and disc plate technique. The effect of those derivatives upon pathogenic microorganism iso-lated from specimen(urine iwounds,stool, swabs, throat ....etc) have been studied also in comparison with the antibiotics (amikacin,ampicillin, carbencillin, cephalothin, cefoxitin,clindamycin ,erythromycin,gentamycin,penicillin,tetracylin and tri-methoprim. It was shown that derivative(1) had more effective against micro organ-ism than derivative(11).

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Wheat response to increase levels of Urea fertilizer
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Pots experiment was conducted in the green house of Biology Department, College of Education ( Ibn-AL-Haithum), University of Baghdad , during the growing season of 2005-2006 , to study the effect of five levels of urea fertilizer (0,50,100,150and 200) mg/pot in on vegetative growth of one wheat cultivar (Adanania) upon randomized complete block design with four replications. The results showed that significant difference between urea fertilizer levels above in vegetative growth characteristics ( plant height , leaf area , chlorophyll content, dry matter weight , relative efficiency and relative yield ) It was also showed that 200 mg/pot level was superior to urea fertilizer levels others in above charac

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Publication Date
Fri Feb 28 2025
Journal Name
Gsc Biological And Pharmaceutical Sciences
Review of Echinococcus granulosus (Batsch ,1786), (Cyclophyllideai: Taeniidea)
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With the exception of Antarctica, all continents are home to Echinococcus species. These parasite infections are thought to be quite dangerous, causing high rates of morbidity and mortality as well as large financial losses for the cattle sector from a human and veterinary standpoint, the two primary species to consider are Echinococcus granulosus sensu lato (s.l.) and Echinococcus multilocularis, which cause cystic echinococcosis (CE) and alveolar echinococcosis (AE), respectively. The present state-of-the-art knowledge on these two parasites is compiled in this study in four major areas that are pertinent to both human and veterinary professionals: diagnosis, treatment and prevention, clinical symptoms and pathogenesis, and transm

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Engineering
Vibration Analysis of a Composite Plate with Delamination
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The use of composite materials has vastly increased in recent years. Great interest is therefore developed in the damage detection of composites using non- destructive test methods. Several approaches have been applied to obtain information about the existence and location of the faults. This paper used the vibration response of a composite plate to detect and localize delamination defect based on the modal analysis. Experiments are conducted to validate the developed model. A two-dimensional finite element model for multi-layered composites with internal delamination is established. FEM program are built for plates under different boundary conditions. Natural frequencies and modal displacements of the intact and damaged

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Publication Date
Tue Jun 04 2024
Journal Name
Asian Journal Of Water, Environment And Pollution
Biodegradation of Two Textile Dyes by Bacillus Subtilis
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This study revealed the efficiency of Bacillus subtilisin degrading two textile dyes (disperse red and disperse yellow), the rates of red dye removal when measured after 24, 48, 72 and 96 hours for the concentrations of 50 ppm were 51.67, 67.56, 84.67 and 95.33%, for the concentration 150 ppm were 41.67, 62.67, 80.67 and 89.67%, while for the concentration 300 ppm were 25.67, 42.67, 71.67 and 84.33%. The results of yellow dye removal showed that the concentration of 50 ppm were 49.67, 65.33, 83.33 and 92.67%, for the concentration of 150 ppm were 38.33, 60.33, 77.33 and 87.33%, and for the concentration, 300 ppm were 24, 36.67, 68.33 and 81.67%, when measured after 24, 48, 72 and 96 hours. Results recorded a slight decrease in pH valu

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Publication Date
Mon Mar 30 2020
Journal Name
El - Hakika (the Truth) Journal For Social And Human Sciences
Third-Party Ownership of -Football Players’- Economic Rights
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Investing in the economic rights of soccer players (or what is known as third-party ownership of the rights of soccer-economic players) plays an important role in financing sports clubs whether they want to compete for the championships and the requirements that this brings to professional players to play in (and what operations require Recruitment is from fictional fees (or retaining its players) who are paid high or even very high wages), or those that are only satisfied with continuing their sporting activities (away from competition), especially after traditional sources of funding have been unable (such as the loans they provide Banks or not These are credit institutions, advertising wages, selling tickets, and televising for matches)

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Extraction conditions of polyphenol oxidase from banana peel
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Polyphenol oxidase (PPO) is an enzyme containing copper, presents in various fruits and vegetables. It is responsible for the browning reactions when the cells are damaged during handling. The best conditions for extraction of polyphenol oxidase from banana peel was by using an extraction buffer containing phosphate buffer (0.05 M, pH 7), 0.01 M ascorbic acid and 0.5% polyethylene glycol, with extraction ratio 1:4 (w:v) for one minute by using blender. The enzyme activity was measured spectrophotometrically at 425 nm. PPO was studied to prevent the browning of banana peel which results in the loss of their marketability. The aim of this study was to determine the optimum conditions for polyphenol oxidase extraction from banana peel.

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
Criterion of Scientific Translation: Criterios de la traducción
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This research focuses on shedding light on the most important criteria by which the translator can achieve total success with regard to the translation of scientific texts whose written language in Spanish is greatly influenced by expressions and words adopted from the English language and other world languages, in addition to exposing the most outstanding difficulties that translators face when translating from Spanish to Arabic, giving the most appropriate solutions in this regard.

Resumen

El presente trabajo de investigación se centra en echar luz sobre los criterios más importantes por los cuales el traductor puede conseguir el total éxito en la traducción de los textos científicos cuyo lenguaje

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Construction of ZnO-Nanoflowers Photoanode for Photoelectrochemical Cell
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Abstract<p>ZnO-nanoflowers on a transparent conductive tin-doped In<sub>2</sub>O<sub>3</sub> (ITO) glass substrate have been successfully prepared via a simple and efficient growth approach that is combining of dip coating and hydrothermal processes. One thin layer of ZnO nanoparticles is prepared by dip coating method followed by hydrothermally grown of ZnO nanoflowers at low temperature. The morphology and structure of ZnO-nanoflowers were inspected by field-emission scanning electron microscopy (FE-SEM) and X-ray diffraction (XRD), respectively. The optical absorption and photoluminescence spectra of ZnO-nanoflowers are also investigated. The ZnO-nanoflowers photoanode sho</p> ... Show More
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