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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 29 2018
Journal Name
Iraqi Journal Of Science
Diagnostics of Magnesium-Aluminum alloy plasmas produced by laser induced breakdown spectroscopy
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In this work, the Al-Mg alloys plasma plume that produced under vacuum (10-1 torr) by Nd:Yag Laser was studied. the plasma spectra were analyzed by comparing the atomic lines of Al and Mg lines with standard lines. The effect of laser energies on spectral lines produced by laser ablation were investigated using optical
spectroscopy .several plasma characteristics like electron temperature, electron density, Debye’s length, plasma frequency and number of particles in the ‘‘Debye’s Sphere’’ were calculated in vacuum .The results show the electron temperature and electron density increase in magnesium, aluminum and magnesium :aluminum alloy
targets . It was found that the lines intensities at

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Strengthening of Reinforced Concrete T- Section Beams Using External Post-Tensioning Technique
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This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section  RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (dps). So that the depth of strands to overall depth of the section ratio (dps

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Publication Date
Fri Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Validity of Testicular Biopsy Among Azoospermic Patients Prior to Intracytoplasmic Sperm Injection
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Objective: To evaluate the clinical significance of open diagnostic testicular biopsy as prognostic predictor of
successful sperm retrieval among azoospermic infertile patients.
Design: Prospective study.
Setting: Infertility clinic and assisted reproduction unit at the institute of embryo research and infertility
treatment, Baghdad University.
Patients: Sixty infertile azoospermic patients.
Intervention: Pieces of testicular tissue taking during open diagnostic multiple bilateral testicular biopsies was
prepared for histological examination and grouped according to well-defined histopathological patterns.
Measurement of testicular size and serum reproductive hormones (FSH, LH, Testosterone, and PRL) were done

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Antagonistic activity of Spirogyra micropunctata against some multidrug resistant human pathogenic bacteria
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The aim of present study is to investigate the antagonistic activity of Spirogyra micropunctata against multidrug resistant human pathogens. The test organisms include 3 Gram negative bacteria such as Echerichia coli, Klebsiella pneumoniae, Salmonella typhi and 2 Gram positive bacteria such as Staphylococcus aureus and Staphylococcus epidermidis. The algal cell mass was extracted in 90% Methanol and 90% Ethanol and further concentrations of 0.5, 1, 3, 5, 10, 20 mg/ml were made for each extract. Antagonistic effect was tested by using agar well-diffusion method. Methanolic crude extract showed strong antibacterial activity against all tested bacteria, while ethanolic crude extract showed moderate activity. These findings suggest the possi

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Nuclear Structure Investigation of Some Ni-Isotopes Using Skyrme-Hartree-Fock Method
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     The nuclear ground-state structure of some Nickel (58-66Ni) isotopes has been investigated within the framework of the mean field approach using the self-consist Hartree-Fock calculations (HF) including the effective interactions of Skyrme. The Skyrme parameterizations SKM, SKM*, SI, SIII, SKO, SKE, SLY4, SKxs15, SKxs20 and SKxs25 have been utilized with HF method to study the nuclear ground state charge, mass, neutron and proton densities with the corresponding root mean square radii, charge form factors, binding energies and neutron skin thickness. The deduced results led to specifying one set or more of Skyrme parameterizations that used to achieve the best agreement with the available experimental

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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Engineering
Hydromorphodynamics Simulation for Selected Stretch of Euphrates River within Al-Anbar Governorate
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In this study, the hydromorphodynamic simulation of a stretch of the Euphrates River was conducted. The stretch of the Euphrates River extended from Haditha dam to the city of Heet in Al-Anbar Governorate and it is estimated to be 124.4 km. Samples were taken from 3 sites along the banks of the river stretch using sampling equipment. The samples were taken to the laboratory for grain size analysis where the median size (D50) and sediment load were determined. The hydromorphodynamic simulation was conducted using the NACY 2DH solver of the iRIC model.  The model was calibration using the Manning roughness,    sediment load, and median particle size and the validation process showed that the error between th

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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)
Formulation of Metoprolol Bilayer Tablets as an Oral Modified Release Dosage Form
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Metoprolol is a β1 adrenergic blocker used in treatment of heart diseases. Metoprolol (100mg) tablets was formulated as a modified release oral system utilizing the concept of bilayer system, first layer contained (30mg) as immediate release and the other (70mg) in the sustained release matrix.  The immediate release layer consisted of lactose or microcrystalline cellulose as diluents with sodium starch glycolate or sodium croscarmellose as disintegrants. The result showed that the layer contains microcrystalline cellulose and 2% sodium starch glycolate gave disintegration time similar to that of conventional metoprolol tartrate tablet. This result was subjected in the subsequent preparation of the bilayer tablet. The

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Publication Date
Wed Feb 15 2017
Journal Name
School Of Engineering
Development of novel demountable shear connectors for precast steel-concrete composite bridges
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Two novel demountable shear connectors for precast steel-concrete composite bridges are presented. The connectors use high-strength steel bolts, which are fastened to the steel beam with the aid of a special locking configuration that prevents slip of bolts within their holes. Moreover, the connectors promote accelerated construction and overcome typical construction tolerances issues of precast structures. Most importantly, the connectors allow bridge disassembly, and therefore, can address different bridge deterioration scenarios with minimum disturbance to traffic flow, i.e. (1) precast deck panels can be rapidly uplifted and replaced; (2) connectors can be rapidly removed and replaced; and (3) steel beams can be replaced, while precast

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Real-time control of robotic hand by human hand at low cost
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Scopus (3)
Scopus
Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Vibration analysis of angle-ply laminates composite plate under thermo-mechanical effect
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The paper presents mainly the dynamic response of an angle ply composite laminated plates subjected to thermo-mechanical loading. The response are analyzed by analytically using Newmark direct integration method with Navier solution, numerically by ANSYS. The experimental investigation is to fabricate the laminates and to find mechanical and thermal properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus, longitudinal and transverse thermal expansion. Present of temperature could increase dynamic response of plate also depending on lamination angle, type of mechanical load and the value of temperature.

 

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