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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 Oct 11 2026
Journal Name
Al–bahith Al–a'alami
THE RESPONSIBILITY OF INDEPENDENT IRAQI NEWSPAPERS IN PROMOTING THE VALUES OF CITIZENSHIP AND NATIONAL BELONGING IN THE SOCIETY: (An Analytical Study in the Opinion Articles in the Newspapers of Al-Sabah Al-Jadeed and Al-Mada)
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The research problem stems from a chief question: “What is the nature of the responsibility that «Al-Sabah Al-Jadeed» and «Al-Mada» Newspapers have undertaken in promoting the values of citizenship and national belonging in the society? The research aims to achieve a number of goals, including: Determining the most prominent themes that were emphasized in the opinion articles in these two newspapers within the framework of the responsibility of promoting the values ​​of citizenship and national belonging in society, and revealing the most prominent topics that were discussed in opinion articles in the two sample newspapers regarding the promotion of the mentioned values. This research is a desc

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Publication Date
Tue Jun 07 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial Fraud and Corruption with Examples
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He mentioned in this article the main types of corruption, which are political, moral, financial and administrative. Others may add other types of corruption, such as religious, scientific, media, informational and statistical corruption. At the global level, the focus is largely on financial corruption, although other types of corruption are no less bad than it. Financial corruption can be defined as all financial deviations in violation of general laws or the provisions of regulations, legislation, and procedures regulating the work of the state, private institutions and individuals and applied in state institutions and the private sector in general and inconsistent with the controls and instructions of financial control.

In th

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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
Sun Oct 31 2021
Journal Name
Iraqi Geological Journal
Stratigraphy and Nannofossil Biozonation of Sarmord Formation on the Qaywan Anticline in Sulaymaniyah Governorate, Northern Iraq
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The Sarmord Formation is one of the overlooked formations that require more investigations than that achieved before. There are many problems in its definition, age, stratigraphy and aerial distribution. Previously in most parts of the Sulaymaniyah, it is not mapped and its outcrops combined with Balambo Formation while in the present study it is differentiated, mapped in the field on the Qaywan anticline and its problems discussed in details with a suggestion of solutions. For laboratory studies, 31 samples are taken on the Qywan Mountain (anticline) at 23 km north of the Sulaimani city for nannofossils biozonation. This study identified 19 species of the recorded calcareous nannofossils, the studied section reveals three biozones

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Publication Date
Sun Jan 01 2023
Journal Name
Open Engineering
Optimizing and coordinating the location of raw material suitable for cement manufacturing in Wasit Governorate, Iraq
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Abstract<p>The cement industry is considered one of the strategic industries, because it is directly related to construction work and cement is used as a hydraulic binder. However, it is a simple industry compared to major industries and depends on the availability of the necessary raw materials. This study focuses on optimizing and coordinating the location of raw materials needed for the cement manufacturing in Wasit Governorate in Iraq. Field works include detailed reconnaissance, topographic work, and description and sampling of 24 lithological sections that represent the carbonate deposits, which crop out in the area. The investigated area has the following specifications: The weighted aver</p> ... Show More
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Publication Date
Sun Jun 01 2014
Journal Name
Nasaq
Mathematical Logical Intelligence and its Relationship with Achievement among College of Education Students in Baghdad Governorate
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Publication Date
Sun Oct 11 2026
Journal Name
Iraqi Journal Of Community Medicine
Awareness and Expectation of Breast Reconstruction Surgery among Female with Breast Cancer in Baghdad Governorate 2022
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Abstract Background:Breast cancer is the most common female cancer worldwide. Although mastectomy is considered the treatment of choice for the majority of cases of breast cancer; a noticeable percentage of breast cancer survivors claim they were never advised about reconstruction. It has been proven that breast reconstruction helps breast cancer survivors to overcome the trauma of their diagnosis and improve their psychological well-being.Objectives: To assess the level of awareness and expectations regarding breast reconstruction surgery among female with breast cancer survivors in Baghdad, and to find if there is association between sociodemographic data and expectations of breast reconstruction.Methodology: This is a cross sectional stu

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Publication Date
Mon May 01 2023
Journal Name
Environmental Nanotechnology, Monitoring & Management
A review study summarizes the main characterization techniques of nano-composite photocatalysts and their applications in photodegradation of organic pollutants
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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
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Impact of the global financial crisis on the efficiency of activity of the Iraqi Stock Market, "An Empirical Study for the period 2006-2008”
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Abstract
  financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.

the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w

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