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
Thu Dec 01 2011
Journal Name
Journal Of Engineering
OPTIMAL DESIGN OF MODERATE THICK LAMINATED COMPOSITE PLATES UNDER STATIC CONSTRAINTS USING REAL CODING GENETIC ALGORITHM
...Show More Authors

The objective of the current research is to find an optimum design of hybrid laminated moderate thick composite plates with static constraint. The stacking sequence and ply angle is required for optimization to achieve minimum deflection for hybrid laminated composite plates consist of glass and carbon long fibers reinforcements that impeded in epoxy matrix with known plates dimension and loading. The analysis of plate is by adopting the first-order shear deformation theory and using Navier's solution with Genetic Algorithm to approach the current objective. A program written with MATLAB to find best stacking sequence and ply angles that give minimum deflection, and the results comparing with ANSYS.

View Publication Preview PDF
Crossref
Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Antifungal Activity of Propolis Ethanol Extract Against Botrytis cinerea, Altrnaria sp Which Caused Many Plant Diseases
...Show More Authors

  This study was conducted to determine the effect of different concentrations of   ethanol  extract of propolis against two  fungi Botrytis cinerea, Altrnaria sp.      The most important chemical constituents of propolis diagnosed by the Infra Red Spectroscopy, were the  Flavonoids  specificaly.       Results showed a high antifungal activity of ethanol  extract of propolis, evidently with a high concentration  of extract (5) mg\ml, which completely inhibited the radial growth on both  solid and liquid media (PDA &PD Broth ) of both fungi .         We observed that , ethanol  extract p

... Show More
View Publication Preview PDF
Publication Date
Wed May 16 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Kinetic Study of Methyl Green Dye Adsorption from Aqueous Solution by Bauxite Clay at Different Temperatures
...Show More Authors

    Kinetic experiments were performed to induce of the green methyl dye adsorption from aqueous solution on the bauxite clay. This study includes  determination of  the adsorption capacity of  bauxite clay to methyl green dye adsorption and study the effect of some parameters  ( temperature , time ) on the kinetic of the adsorption process of the dye were studied. Quantity of dye adsorbed was increased when the temperature increases from 298 to 318K which indicates that methyl green adsorption processes are endothermic nature . In order to describe the kinetic data and the rate adsorption constants of the pseudo-first-order and  second-order kinetics were used . The kinetics data were applied well

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
I-V characteristics of n-Si /ZnO/Se/MWCNTs nanocomposite solar cell fabricated by solvothermal technique
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Detection of CTX-M-type ESBLs from Escherichia coli Clinical Isolates from a Tertiary Hospital, Malaysia
...Show More Authors

The present study aims to detect CTX-M-type ESBL from Escherichia coli clinical isolates and to analyze their antibotic susceptibility patterns. One hundred of E. coli isolates were collected from different clinical samples from a tertiary hospital. ESBL positivity was determined by the disk diffusion method. PCR used for amplification of CTX-M-type ESBL produced by E. coli. Out of 100 E. coli isolates, twenty-four isolates (24%) were ESBL-producers. E. coli isolated from pus was the most frequent clinical specimen that produced ESBL (41.66%) followed by urine (34.21%), respiratory (22.23%), and blood (19.05%).  After PCR amplification of these 24 isolates, 10 (41.66%) isolates were found to possess CTX-M genes. The CTX-M type ESBL

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Treatment of Mild to Moderate Plaque Psoriasis with Pimecrolimus, Clobetasol, or Calcipotriol Cream: A comparative study
...Show More Authors

Background: a number of studies have shown that application of topical calcineurin inhibitors is effective for a broad spectrum of inflammatory skin disorders.
Objective: to compare the efficacy and safety of 1% of pimecrolimus cream versus 0.05% of clobetasol cream and 0.005% of calcipotriol cream in psoriatic patients.
Patients and methods: adults on stable plaque psoriasis were randomized to three treatment groups (pimecrolimus, clobetasol, and calcipotriol group). The criteria of inclusion involve affected BSA of ≤10%, with a local psoriasis severity index (LPSI) score of ≥5. The main assessment of clinical efficacy was the percent changes in LPSI. The quantitative determination of cytokine levels (IL -6, s IL-2R, TNF-α),

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Modified Organic Method for Preparation of Ibuprofen Microcapsules As a Sustained Release Solid Dosage Form
...Show More Authors

ABSTRACT:
Microencapsulation is used to modify and retard drug release as well as to overcome the unpleasant effect
(gastrointestinal disturbances) which are associated with repeated and overdose of ibuprofen per day.
So that, a newly developed method of microencapsulation was utilized (a modified organic method) through a
modification of aqueous colloidal polymer dispersion method using ethylcellulose and sodium alginate coating materials to
prepare a sustained release ibuprofen microcapsules.
The effect of core : wall ratio on the percent yield and encapsulation efficiency of prepared microcapsules was low, whereas
, the release of drug from prepared microcapsules was affected by core: wall ratio ,proportion of coa

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
New Approach of Generating Ground-Truth for Local Surveillance Dataset Tested with Benchmark Background Subtraction Models
...Show More Authors

     Background subtraction is the dominant approach in the domain of moving object detection. Lots of research has been done to design or improve background subtraction models. However, there are a few well-known and state-of-the-art models that can be applied as a benchmark. Generally, these models are applied to different dataset benchmarks. Most of the time, choosing an appropriate dataset is challenging due to the lack of dataset availability and the tedious process of creating ground-truth frames for the sake of quantitative evaluation. Therefore, in this article, we collected local video scenes of a street and river taken by a stationary camera, focusing on dynamic background challenges. We presented a new technique for creati

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Pre-Planning of Casing Seat Position to Choose Optimum Equivalent Circulation Density to prevent lost circulation
...Show More Authors

Loss of drilling fluid in the Nasiriyah oil field can be considered as a big,
serious, and expensive problem at the same time, therefore accurate and integrated
program must be prepared before start drilling in layers that are likely to get loss
circulation. From the available data of well Ns-13, the area of loss was detected in
five layers, which are Dammam, Um- radoma, Tayarat, Shiranish and Hartha since
these layers contain natural cracks and high porosity represented by vugs.
Methods of prevention have been identified by specifying the minimum values
of drilling parameters to reduce hydrostatic pressure, thus reducing equivalent
density of drilling mud during the circulation, depths of casing shoes is
deter

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 22 2020
Journal Name
Lecture Notes In Civil Engineering
Geometric Nonlinear Synthetic Earthquake Analysis of Base Isolated Tall Steel Buildings Under Site-Specific Seismic Loading
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref