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jeasiq-1875
Specificity of Government Financing Decisions and their Reflection in Financial Performance / Case Study in Diyala Governorate Sewerage Directorate
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The aim of this research is to study the extent of the impact of government funding decisions on the financial performance of the directorate of Diyala province. The research problem was based on the financial reality of the directorate, and the data were collected from the financial divisions, planning and follow-up, implementation, and engineers of the resident engineer departments. Demonstrate the impact of government funding decisions on financial performance. Using scientific methods in estimating their financial needs through the annual estimated budget. The use of financial analysis to assess the performance of the Directorate, for the purpose of assessing the financial situation of the Directorate of research. The research adopted financial analysis tools, a set of financial ratios, through which the funding decisions taken by the Directorate of Research will be evaluated, and during the five years between (2014-2018). The research also relied on statistical methods such as the Pearson correlation coefficient, T-test, and simple linear regression. The research concludes with a number of results, the most important of which are: the correlation and influence relationships between financing decisions and financial performance differed; some have a significant relationship, while others do not exist. Lack of government allocations. Weakness in revenue from a service activity.

 

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of auditors' commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board
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The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of Mutual Prodrugs of Secnidazole and Ciprofloxacin and study Their Physicochemical Properties
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  Secnidazole was linked with ciprofloxacin as mutual prodrugs to get antibiotics with broader spectrum of activity, improved physicochemical properties and given by single dose to improve patient’s compliance. Furthermore, they provide structural modifications to overcome bacterial adaptation. The structures of the synthesized compounds were confirmed using FT-IR, mass spectrometry, elemental microanalysis (CHNO) and some physiochemical properties. This modification was led to an increase in Log P values for Mutual I (Log P 1.114) and Mutual II (Log P 1.97) compared with its values for Secnidazole (Log P -0.373) and ciprofloxacin (Log P -0.832). The solubility of prodrugs had been determined in different media, Mutual II showed 1

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Publication Date
Mon Jun 15 2026
Journal Name
Journal Of Studies And Researches Of Sport Education
دوافع اعتراض اللاعبين على قرارات الحكام في لعبة كرة القدم
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Publication Date
Wed Dec 31 2025
Journal Name
Basrah Journal Of Veterinary Research
Case Report : Testicular Swelling in Buck.
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Abstract Testicular swelling in animal must be treated as serious dangerous condition , it may be resulted from many causes conditions such as Bacterial , Viral , Fungal infection and testicular neoplasia may also follow this case history was buck show sign of unilateral testicular enlargement , the general condition was good , the sexual desire was not be appeared because the buck was out of the reproductive season . Ultrasonography examination was performed to detect any form of tissue formation and assessed the testicular tissue. Histopathological assessment had been done by taking a biopsy from the infected testis using a biopsy gun according to the results of ultrasonographic examination, and histopathological

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
What Bukhari shortened to a bug in its attribution: (Applied study in the correct mosque)
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This study aims to show some of Imam Al-Bukhari's criticism of the Hadith from the Metn side, and part of his methodology in dealing with the correct hadiths that are tainted by a bug. This research focuses on what Imam Al-Bukhari summarized in his Sahih illusion of the narrator in his attribution, or uniqueness of the narrator, or to suggest a novel. We find that Bukhari sometimes abbreviates the hadeeth, and does not bring it out completely in his Sahih. He is satisfied with the abbreviated position but has done so because of a bug in it. The Bukhari usually does not declare his intention but knows this through tracking, inspection, and research of the correct hadiths.

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Role of Digital Repositories in Developing Teacher Performance in the Primary Stage
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Abstract

Digital repositories are considered one of the integrated collaborative educational environments that help every researcher interested in developing the education and educational process. The learning resources provided by the repositories are suitable for every researcher, so digital information can be stored and exchanged by ensuring the participation and cooperation of researchers, teachers, and those who are interested, as well as curricula experts, teachers, and students, to exchange each other’s experiences in constantly updating that information as a reason for developing their performance in education. This reveals the importance of the role of educational digital institutions by providing and

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Effects of Ho: YAG Laser (2100nm) in Prostate Tissue: An in vitro Study
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Benign prostate hyperplasia (BPH), non-cancerous enlargement of prostate, is the most prevalent disease entity in elderly men. BPH affects 40% of men after the age of 60year worldwide. BPH causes problems for patients with significant lower urinary tract obstructive symptoms, if not responding to medical therapy, surgical intervention is instituted. One method of the treatment of symptomatic BPH is laser prostatectomy. The understanding of tissue effects by laser radiation is very important for the safe clinical application of laser. Objective: study the 2100 nm Ho: YAG laser gross tissue effects in the prostate at different laser dose settings in an vitro model prostate tissue samples harvested from same specimen of open surgery prostat

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Concept of Value in De Saussair Linguistics and their Extension in the Book (Arabic Language, Its Meaning and Structure) by Tammam Hassan
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This research was distributed into two sections, the first section was concerned with the concept of value for De Saussair and its methodological impact on his linguistic structural conceptions with respect of the distinction between synchronism and diachronism, the value role of linking function between the sounds and the though, the basing of his theoretical conception on the language being a form and not a material according to this principle and the value impact on the demonstration that the linguistic element acquires its functional importance from the relations inside the language system. It also stopped at the methodological impact of value on defining the analytical linguistic unit and the value role in semantics through the prin

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Publication Date
Tue Dec 09 2025
Journal Name
Journal Of Al-farahidi’s Arts
Artificial Intelligence Applications in Machine Translation and Their Role in Bridging Semantic Gaps Across Languages: A Comparative Analytical Study of Chat GPT and Deep Seek
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With the fast-growing of neural machine translation (NMT), there is still a lack of insight into the performance of these models on semantically and culturally rich texts, especially between linguistically distant languages like Arabic and English. In this paper, we investigate the performance of two state-of-the-art AI translation systems (ChatGPT, DeepSeek) when translating Arabic texts to English in three different genres: journalistic, literary, and technical. The study utilizes a mixed-method evaluation methodology based on a balanced corpus of 60 Arabic source texts from the three genres. Objective measures, including BLEU and TER, and subjective evaluations from human translators were employed to determine the semantic, contextual an

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
tourism planning and its impact in reducing the unemployment rate in Iraq for the period (1985 – 2015) An analytical study
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Abstract

     The problem of the study is the main question (Can tourism planning address the phenomenon of unemployment in Iraq ?) , And the importance of the study in the fact that the tourism sector can become an effective development alternative in many countries, especially Iraq, as tourism contributes to diversify sources of income and stimulate other economic sectors , We know how important Iraq's qualifications are in the field of tourism and what it can generate on the public treasury, To confirm the current study on the need to pay attention to tourism planning for its role in providing employment opportunities that reduce the unemployment rate in the future.

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