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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 Dec 02 2012
Journal Name
Baghdad Science Journal
Unsteady Magnetohydrodynamics oscillating flow of third order fluid with central free stream velocity
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In this article the unsteady magnetohydrodynamics oscillating flow of third order fluid with free stream velocity is proposed. It is found that the motion equation is controlled by five dimensionless parameters namely the coecostic parameter 4, viscoelostic parameter ?,acceleration/deceleration c,suction/blowing d and material constants ? . The effect of each of these parameters upon the velocity distribution is analysised

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Extraction of Penicillin V from Simulated Fermentation Broth by Liquid-Liquid Membrane Technique
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Liquid-liquid membrane extraction technique, pertraction, using three types of solvents (methyl isobutyl ketone, n-butyl acetate, and n-amyl acetate) was used for recovery of penicillin V from simulated fermentation broth under various operating conditions of pH value (4-6) for feed and (6-8) for receiver phase, time (0-40 min), and agitation speed (300-500 rpm) in a batch laboratory unit system. The optimum conditions for extraction were at pH of 4 for feed, and 8 for receiver phase, rotation speed of 500 rpm, time of 40 min, and solvent of MIBK as membrane, where more than 98% of penicillin was extracted. 

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Publication Date
Wed Jan 01 2014
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Extraction of bio-active compounds extracted from Inula helenium roots by leaching process
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Leaching process applied for the extraction of bio active compounds from dried roots of (Elecampane) Inula helenium. Ethanol, hexane and distillated water were used as solvents. Roots were soaked with ethanol (5% w/v) with various concentration of ethanol (30 to 98%) at one day to know effect concentration of the solvent with concentration of bio active compound in Inula helenium. The same procedure was done using hexane as solvent. Also distilled water was used as solvent for extraction 5%(w/v) where plant material was soaked in water at different temperatures (25, 40, 65, 80, and 90) C. In all solvents undertaken, the effect of time duration on active ingredient (Thymol, Isoalatolactone, Alatolactone, 10-isobutyryl-oxy 8-9-epoxy thymol is

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Extraction of Monocyclic Aromatic Hydrocarbons From Petroleum Products Using Sulfolane as Industrial Solvent
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            Liquid – liquid equilibria data were measured at 293.15 K for the pseudo ternary system (sulfolane + alkanol) + octane + toluene. It is observed that the selectivity of pure sulfolane increases with cosolvent methanol but decreases with increasing the chain length of hydrocarbon in 1-alkanol. The nonrandom two liquid (NRTL) model, UNIQUAC model and UNIFAC model were used to correlate the experimental data and to predict the phase composition of the systems studied. The calculation based on NRTL model gave a good representation of the experimental tie-line data for all systems studied. The agreement between the correlated and the experimental results was very good

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Gas sensitivity properties of TiO2/Ag nanocomposite films prepared by pulse laser deposition
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In this study, a double frequency Q-switching Nd:YAG laser beam (1064 nm and λ= 532 nm, repetition rate 6 Hz and the pulse duration 10ns) have been used, to deposit TiO2 pure and nanocomposites thin films with noble metal (Ag) at various concentration ratios of (0, 10, 20, 30, 40 and 50 wt.%) on glass and p-Si wafer (111) substrates using Pulse Laser Deposition (PLD) technique. Many growth parameters have been considered to specify the optimum condition, namely substrate temperature (300˚C), oxygen pressure (2.8×10-4 mbar), laser energy (700) mJ and the number of laser shots was 400 pulses with thickness of about 170 nm. The surface morphology of the thin films has been studied by using atomic force microscopes (AFM). The Root Mean Sq

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
TREATMENT OF A HIGH STRENGTH ACIDIC INDUSTRIAL CHEMICAL WASTEWATER USING EXPANDED BED ADSORBER
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Treatment of a high strength acidic industrial wastewater was attempted by activated carbon
adsorption to evaluate the feasibility of yielding effluents of reusable qualities. The experimental
methods which were employed in this investigation included batch and column studies. The
former was used to evaluate the rate and equilibrium of carbon adsorption, while the latter was
used to determine treatment efficiencies and performance characteristics. Fixed bed and expanded
bed adsorbers were constructed in the column studies. In this study, the adsorption behavior of acetic acid onto activated carbon was examined as a function of the concentration of the adsorbate, contact time and adsorbent dosage. The adsorption data was mo

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Discrimination of Malignant from Acute Benign Compression Spinal Fractures with Magnetic Resonance imaging
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Background: Differentiation between malignant and benign vertebral compression fracture is often problematic. This is precisely difficult in elderly who are predisposed to benign compression caused by osteoporosis .Establishing correct diagnosis is of great importance in determining the treatment andprognosis.A study was performed to determine which magnetic resonance imaging findings are useful in discrimination between metastatic and acute osteoporotic compression fractures of the spine. Recently MRI is being increasingly used for evaluation of these fractures.Objectives: The aim of this study is to establish the correct diagnosis of malignant and benign compression vertebral fracture by MRI to determine treatment and prognosis.Methods

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicine And Life
Nephroprotective effect of vitamin D Against Levofloxacin-induced renal injury: an observational study
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Publication Date
Tue Nov 01 2016
Journal Name
Renewable Energy
Biodiesel production by esterification of oleic acid over zeolite Y prepared from kaolin
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Publication Date
Tue Feb 24 2015
Journal Name
Robotica
Multi-level control of zero-moment point-based humanoid biped robots: a review
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SUMMARY<p>Researchers dream of developing autonomous humanoid robots which behave/walk like a human being. Biped robots, although complex, have the greatest potential for use in human-centred environments such as the home or office. Studying biped robots is also important for understanding human locomotion and improving control strategies for prosthetic and orthotic limbs. Control systems of humans walking in cluttered environments are complex, however, and may involve multiple local controllers and commands from the cerebellum. Although biped robots have been of interest over the last four decades, no unified stability/balance criterion adopted for stabilization of miscellaneous walking/running modes of biped </p> ... Show More
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