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
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of survival models to study determinants liver cancer
...Show More Authors

Cancer is one of the dangerous diseases that afflict a person through injury to cells and tissues in the body, where a person is vulnerable to infection in any age group, and it is not easy to control and multiply between cells and spread to the body. In spite of the great progress in medical studies interested in this aspect, the options for those with this disease are few and difficult, as they require significant financial costs for health services and for treatment that is difficult to provide.

This study dealt with the determinants of liver cancer by relying on the data of cancerous tumours taken from the Iraqi Center for Oncology in the Ministry of Health 2017. Survival analysis has been used as a m

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Synthesis of some Schiff's bases derivatives from aminoazo compounds
...Show More Authors

Reaction of,2- [( 4- amio phenyl ) diazenyl] 1,3,4- thiadiazole -5- thiol (S1) with p- chlorobenzeldehyde,3,4 – dimethoxy benzaldehyde and pyrrol-2- carbonxaldehyde gave -5- [{4-(4-chlorobenzylidene amino) phenyl} diezenyl]-1,3,4- thiadiazole-2- thiol (S2),5-[{ 4-[(3,4- dimethoxybenzyldene )amino phenyl ] diazenyl)-1,3,4- thiadiazole-2-thiol,(S3) and -5- [4-(1,H – pyrrol -2- yl- methylene)amino phenyl] diazenyl)-1,3,4- thiadiazole-2- thiol (S4) respectively as schiff's bases compounds. On the same route-2-[(4-amino-1- naphthyl ) diazenyl] -1,3,4- thiadiazole -5- thiol (S5) reacts with –p- chloro benzaldehyde and –m- nitrobenzaldehyde to give the follwing schiff's bases -5-[{ 4-(4- chloro benzylidene ) amino -1- naphthyl} diazenyl]

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jan 01 2012
Journal Name
International Journal Of Cyber-security And Digital Forensics (ijcsdf)
Genetic Algorithm Approach for Risk Reduction of Information Security
...Show More Authors

Nowadays, information systems constitute a crucial part of organizations; by losing security, these organizations will lose plenty of competitive advantages as well. The core point of information security (InfoSecu) is risk management. There are a great deal of research works and standards in security risk management (ISRM) including NIST 800-30 and ISO/IEC 27005. However, only few works of research focus on InfoSecu risk reduction, while the standards explain general principles and guidelines. They do not provide any implementation details regarding ISRM; as such reducing the InfoSecu risks in uncertain environments is painstaking. Thus, this paper applied a genetic algorithm (GA) for InfoSecu risk reduction in uncertainty. Finally, the ef

... Show More
Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Behavior of Geopolymer Concrete Reinforced by Sustainable Copper Fiber
...Show More Authors

View Publication
Crossref (6)
Crossref
Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Optimization of nanostructured/nano sized rice husk ash preparation
...Show More Authors

The objective of the study is developing a procedure for production and characterization of rice husk ash (RHA). The effects of rice husk (RH) amount, burning/cooling conditions combined with stirring on producing of RHA with amorphous silica, highest SiO2, lowest loss on ignition (LOI), uniform particle shape distribution and nano structured size have been studied. It is concluded that the best amount is 20 g RH in 125 ml evaporating dish Porcelain with burning for 2 h at temperature 700 °C combined with cooling three times during burning to produce RHA with amorphous silica, SiO2 90.78% and LOI 1.73%. On the other hand, cooling and stirring times affect the variation of nano structured size and particle shape dis

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Treatment of Oral Conditions by 810 nm Diode Laser
...Show More Authors

When laser light incident on biological tissue, it is either reflected from the
surface of the tissue (e.g. the skin) or scattered inside the tissue or absorbed .The laser light will be
absorbed by water, hemoglobin and melanin. Absorption is also highly dependent on wave-length of
laser radiation. The absorbed light is converted into kinetic energy leading to laser effect that when
appropriately applied can produce reaction ranging from incision, vaporization to coagulation. Aim of
the study: To evaluate the efficiency of diode Laser 810 ± 20nm in treatment of oral lesions. Methods:
6 patients (2 females and 4 males) with different oral lesions were treated in the hospital of specialized
surgeries by the use of dio

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
(?m 10.6) Design study for Reserve of laser CO2
...Show More Authors

In this paper , the CO2 laser receiver system is designed and studied, with wavelength laser 10.6 ?m in room temperature , and to evaluate the performance and discussion it via the package of optical design (ZEMAX), from its output the Spot Diagram is measured through RMS ,and from the Ray fan plot , the aberrations is found which is the normal error for the best focus named (under corrected ) , the other output was the Geometric Encircled Energy in the spot diagram . and found that the radius of spot diagram at 80% (R80%) from the total energy ,and focal shift .The designed system have high efficiency and low cost .

View Publication Preview PDF
Crossref
Publication Date
Wed Aug 15 2018
Journal Name
Al-khwarizmi Engineering Journal
Bioremediation of Soil Contaminated with Diesel using Biopile system
...Show More Authors

This study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity. The capability of mixed bacterial culture was examined to remediate the diesel-contaminated soil in bio piling system. For fast ex-situ treatment of diesel-contaminated soils, the bio pile system was selected. Two pilot scale bio piles (25 kg soil each) were constructed containing soils contaminated with approximately 2140 mg/kg total petroleum hydrocarbons (TPHs). The amended soil: (contaminated soil with the a

... Show More
Crossref (4)
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
2018 11th International Congress On Image And Signal Processing, Biomedical Engineering And Informatics (cisp-bmei)
3D Head Shape Analysis of Suspected Zika Infected Infants
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Spectrophotometrically Analysis of PMMA as a low – Doses Dosimeter
...Show More Authors

Polymethylmethacrylate film (PMMA) of thickness 75 μm was evaluated Spectrophotometrically for using it as a low-doses gamma radiation dosimeter. The doses were examined in the range 0.1 mrad-10 krad. Within an absorption band of 200-400 nm, the irradiated films showed an increase in the absorption intensity with increasing the absorbed doses. Calibration curves for the changes in the absorption differences were obtained at 218, 301, and 343 nm. At 218 nm the response for the absorbed doses is a linear in the range 10 mrad- 10 krad. Hence it is recommended to be adopted as an environmental low doses dosimeter

View Publication Preview PDF