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
Tue Oct 30 2018
Journal Name
Iraqi Journal Of Physics
Optical properties of ZnO/MgF2 bilayer thin films prepared by PVD technique
...Show More Authors

Zinc Oxide (ZnO) is considered as one of the best materials already used as a window layer in solar cells due to its antireflective capability. The ZnO/MgF2 bilayer thin film is more efficient as antireflective coating. In this work, ZnO and ZnO/MgF2 thin films were deposited on glass substrate using pulsed laser deposition and thermal evaporation deposition methods. The optical measurements indicated that ZnO thin layer has an energy gap of (3.02 eV) while ZnO/MgF2 bilayer gives rise to an increase in the energy gap. ZnO/MgF2 bilayer shows a high energy gap (3.77 eV) with low reflectance (1.1-10 %) and refractive index (1.9) leading to high transmittance, this bilayer could be a good candidate optical material to improve the performance

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Free Vibration Analysis of Laminated Composite plates with General Elastic Boundary Supports
...Show More Authors

In this investigation, Rayleigh–Ritz method is used to calculate the natural frequencies of rectangular isotropic and laminated symmetric and anti-symmetric cross and angle ply composite plate with general elastic supports along its edges. Each of the admissible functions here is composed of a trigonometric function and an arbitrary continuous function that is introduced to ensure the sufficient smoothness of the so-called residual displacement function at the edges. Perhaps more importantly, this study has developed a general approach for deriving a complete set of admissible functions that can be applied to various boundary conditions. Several numerical examples are studied to demonstrate the accuracy and convergence of the current s

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Hydrochemical Assessment of water resources at Baquba City, Diyala Governorate, Eastern Iraq
...Show More Authors

     For hydrochemical assessment of water resources at Baquba City, Diyala Governorate, four surface water samples were collected from the Diyala River and eight groundwater samples inside the city of Baquba. The samples were collected in the two periods, the dry period in October 2018 and the wet period in February 2019. The pH, EC, TH, turbidity, the major ions and trace elements (Fe, Cu, Co, Cd, Pb, Zn and Ni) were investigated. The results showed that the surface and groundwater are turbid, very hard and slightly brackish to moderately saltine in the groundwater, while it is hard to very hard and fresh in surface water. Heavy element analyzes revealed contamination of surface water samples and groundwater with the elements Cadmi

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Jun 09 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Microencapsulation of Green Coffee Beans (Coffea canephora) Extract using Whey Protein Concentrate
...Show More Authors

Coffee bean contains bioactive compounds including caffeine and chlorogenic acid (CGA) that have a stimulant effect and are used for combating fatigue and drowsiness, and enhancing alertness. However, when the coffee bean was processed in the form of green coffee bean (GCB) extract, it has an unpleasant flavour and limitations instability, activity, and bioavailability. This study aimed to produce microcapsules of the GCB (Coffea canephora) ethanolic extract containing considerable amounts of the bioactive compounds for nutraceutical supplements. The GCB ethanolic extract was microencapsulated by spray drying using a whey protein concentrate (WPC) biopolimer. The particle size (PSA), morphology (SEM), and physicochemical charact

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Sun Nov 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Numerical Study of Solid Core Photonic Crystal Fibres with Endlessly Single Mode
...Show More Authors

       In this work, a solid core photonic crystal fibre (SC-PCF) has been designed with endlessly single mode of which both centerd core and holes in the cladding are organized by circles. The designed SC-PCF has a single solid centerd core which is ringed by a six rings hexagonal cladding. The computation of  SC-PCF is  achieved by using the finite element method (FEM) with perfectly matched layer (PML) boundary condition. All the designed factors like dimensions and distance of both core and cladding areas have varied with an optimized structure. After ending the numerical calculation, the results shows that there are a link between the air hols in the cladding ,  and the different normaliz

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu May 30 2024
Journal Name
Journal Of Interdisciplinary Mathematics
Analytical approximate solutions of random integro differential equations with laplace decomposition method
...Show More Authors

An efficient combination of Adomian Decomposition iterative technique coupled with Laplace transformation to solve non-linear Random Integro differential equation (NRIDE) is introduced in a novel way to get an accurate analytical solution. This technique is an elegant combination of theLaplace transform, and the Adomian polynomial. The suggested method will convert differential equations into iterative algebraic equations, thus reducing processing and analytical work. The technique solves the problem of calculating the Adomian polynomials. The method’s efficiency was investigated using some numerical instances, and the findings demonstrate that it is easier to use than many other numerical procedures. It has also been established that (LT

... Show More
Scopus
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Rapid thermal oxidation of copper nanostructure thin film for solar cell fabrication
...Show More Authors

In the present work is the deposition of copper oxide using the pulsed laser deposition technique using Reactive Pulsed Laser as a Deposition technique (RPLD), 1.064μm, 7 nsec Q-switch Nd-YAG laser with 400 mJ/cm2 laser energy’s has been used to ablated high purity cupper target and deposited on the porous silicon substrates recorded and study the effect of rapid thermal annealing on the structural characteristics, morphological, electrical characteristics and properties of the solar cell. Results of AFM likelihood of improved absorption, thereby reducing the reflection compared with crystalline silicon surface. The results showed the characteristics of the solar cell and a clear improvement in the efficiency of the solar cell in the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Synthesis of Nanozeolite NaA from Pure Source Material Using Sol Gel Method
...Show More Authors

In this work, the nano particles of Na-A zeolite were synthesized by sol –gel method. The samples were characterized by X-ray diffraction (XRD), X-ray  luorescence (XRF), Surface  area and pore volume, Atomic Force Microscope (AFM) and Fourier Transform Infrared Spectroscopy (FTIR). Results show that the nano A zeolite is with average crystal size is 74.77 nm., Si/Al ratio 1.03, BET surface area was 581.211m2/g and the pore volume for NaA was found equal to 0.355cm3/g.
 
 
 

View Publication Preview PDF
Publication Date
Thu Jan 27 2022
Journal Name
Iraqi Journal Of Science
Shell model study of neutron rich 18-28O isotopes using effective interactions
...Show More Authors

We employ a simple effective nucleon-nucleon interaction for sd-shell model calculations derived from the Reid soft-core potential folded with two-body correlation functions which take account of the strong short-range repulsion and large tensor component in the Reid force. Shell model calculations for ground and low lying energy states of neutron rich oxygen isotopes 18-28O are performed using OXBASH code. Generally, this interaction predicts correct ordering of levels, yields reasonable energies for ground states of considered isotopes and predicts very well the newly observed excitation energy of
in 26O. Besides, it produces reasonable energy spectra for 23-27O and compressed energy spectra for 18-22O isotopes. This is mainly due e

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Investigation of Doppler broadening Compton scattering for aluminum element at different angles
...Show More Authors

View Publication Preview PDF
Crossref