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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
Thu Dec 01 2016
Journal Name
Journal Of Engineering
Behavior of Reinforced Concrete Continuous Beams under Pure Torsion
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Practically, torsion is normally combined with flexure and shear actions. Even though, the behavior of reinforced concrete continuous beams under pure torsion is investigated in this study. It was performed on four RC continuous beams under pure torsion. In order to produce torsional moment on the external supports, an eccentric load was applied at various distances from the longitudinal axis of the RC beams until failure.

Variables considered in this study are absolute vertical displacement of the external supports, torsional moment’s capacity, angle of twist and first cracks occurrences. According to experimental results; when load eccentricity increased from 30cm to 60cm, the absolute vertical displacement i

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Cross Dipole Antennas Solution for Angle of Arrival Estimation
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The Multiple Signal Classification (MUSIC) algorithm is the most popular algorithm to estimate the Angle of Arrival (AOA) of the received signals. The analysis of this algorithm (MUSIC) with typical array antenna element ( ) shows that there are two false direction indication in the plan
aligned with the axis of the array. In this paper a suggested modification on array system is proposed by using two perpendiculars crossed dipole array antenna in spite of one array antenna. The suggested modification does not affect the AOA estimation algorithm. The simulation and results shows that the proposed solution overcomes the MUSIC problem without any effect on the performance of the system.

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Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Desulfurization of gas oil using a solar photocatalytic microreactor
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The present work is devoted to investigate the performance of a homemade Y-shape catalytic microreactor for degradation of dibenzothiophene (DBT), as a model of sulphur compounds including in gas oil, utilizing solar incident energy. The microchannel was coated with TiO2 nanoparticles which were used as a photocatalyst. Performance of the microreactor was investigated using different conditions (e.g., DBT concentration, LHSV, operating temperature, and (H2O2/DBT) ratio). Our experiments show that, in the absence of UV light, no reaction takes place. The results revealed that outlet concentration of DBT decreases as the mean residence time in the microreactor increases. Also, it was noted that operating temperature s

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Biostratigraphy of shirranish formation, well DD.1 (N. Iraq)
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Shiranish formation has been divided into two microfacies units: 1 - Many biowackestone facies and 2 - maly packstone using planktonic foraminifera and other carbonate components in the rock cutting and core slides. Microfacies reflect marin deep shelf margin in the lower part of the formation, the upper part was deeper. The thickness of the formation is determined, depending on addition to the presence of echinoderm framents debris and spines. This is in disagreement with the 195 ft thickness reported by the Oil Exploration Company The age of the formation is estimated depending on the recognized biostratigraphic zone using the index fossils to be Upper - Middle Mastrichtion.

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Publication Date
Fri Jan 30 2026
Journal Name
Iraqi Journal Of Science
Producing Digital Models of Elevations (DEMs) using Surfer 16
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Digital Models of Elevations (DEMs) Using Surfer 16, which are interpolated to create three-dimensional controls for the entire terrain, are typically used in visualization of geospatial entities. The interpolation method used determines how accurate the resulting terrain model will be, hence it is necessary to compare the effectiveness of various approaches in this situation. Numerous generic interpolation techniques, using inverse distance to a power, triangulation as with linear interpolation, the nearest neighbor, and kriging, have been studied. These interpolation techniques produced DEMs. With the aid of SURFER software 16, the primary goal of this effort was to introduce the DEM using a spatial interpolation method and to pre

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Publication Date
Thu Dec 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering
SENTIMENT RETRIEVAL OF HEALTH RECORDS USING NLP-BASED ALGORITHM
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Scopus
Publication Date
Sun Mar 29 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidation Desulphurization of Heavy Naphtha Improved by Ultrasound Waves
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The oxidation desulphurization assisted by ultrasound waves was applied to the desulphurization of heavy naphtha. Hydrogen peroxide and acetic acid were used as oxidants, ultrasound waves as phase dispersion, and activated carbon as solid adsorbent. When the oxidation desulphurization (ODS) process was followed by a solid adsorption step, the performance of overall Sulphur removal was 89% for heavy naphtha at the normal condition of pressure and temperature. The process of (ODS) converts the compounds of Sulphur to sulfoxides/ sulfones, and these oxidizing compounds can be removed by activated carbon to produce fuel with low Sulphur content. The absence of any components (hydrogen peroxide, acetic acid, ultrasound waves and activated car

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Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Isotopic Study of Springs Near Haditha Dam Western Iraq
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     Stable isotopic technique and hydrochemistry was used in studying the water resources interaction of near Haditha Reservoir area, western Iraq. Throughout the study area, 14 groundwater samples (Bashina, Zwachi springs and Wells), 8 surface water samples from the study area, and 7 spring samples were analyzed for 2H and 18O stable isotopes and hydrochemical analysis. In this study, the temperature, altitude and continental effects on the isotopic composition of rain water in Iraq were studied. The climate of the study area is classified as semi-arid to arid region. The results show a variation in the isotopic values of Haditha reservoir and Euphrates river. This variation is due to the effect of the low surface area and the

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Thermal Properties of Lead-Acid Battery Plastic Lightweight Concrete
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This study investigates the possibility of using waste plastic as one of the components of expired lead-acid batteries to produce lightweight concrete. Different percentages of lead-acid battery plastic were used in the production of lightweight concrete. The replacements were (70, 80 and 100%) by volume of the fine and coarse aggregate. Results demonstrated that a reduction of approximately 23.6% to 35% in the wet density was observed when replacement of 70% to 100% of the natural aggregate by lead-acid battery plastic. Also, the compressive strength decreased slightly with the increase in plastic content at different curing ages of 7, 28, 60, 90, 120 days. The lowest value of compressive strength was (20.7 MPa) for (wa

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Some electrical properties of PVA:PEG/MnCl2 thin film composites
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PVA:PEG/MnCl2 composites have been prepared by adding (MnCl2) to the mixture of the poly vinyl alcohol (PVA) and poly ethylene glycol (PEG) with different weight percentages (0, 2, 4, 6, 8 and 10) wt.% by using casting method. The type of charge carriers, concentration (nH) and Hall mobility (μH) have been estimated from Hall measurements and show that the films of all concentration have a negative Hall coefficient. In D.C measurement increase temperature leads to decrease the electrical resistance. The D.C conductivity of the composites increases with the increasing of the concentration of additive particles and temperature. The activation energy decreases for all composites with increasing the concentration of the additive particles.

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