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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
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
The effect of technology on achieving contemporary levels in the space of Arab Islamic architecture “Mosques is a case study”
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Arab-Islamic architecture has undergone a change at multiple levels affected by modern technology, so the research sought to address the role of contemporary technologies on a fundamental and fundamental component of architecture, which is the architectural space, what is known as the essence of architecture and its ultimate destination, with a focus on the architectural space in the architecture of the contemporary Arab Islamic mosque, because the mosque’s architecture is so important in Islamic law and the belief of the Muslim person himself, where the mosque is the functional style produced by the Islamic faith and embodied in it, whereas, knowing the levels of influence of contemporary technologies in the architectural spac

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Financial Reporting of Liabilities and Assets of Deferred Income Tax in the quality of Accounting Information
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Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
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The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high a

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of administrative supervision scope and the single window to increase the efficiency of investment (Case study: Sudanese Ministry of Investment)
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Investment drives the wheel of the development of different developed and developing countries. Sudan is a model for a developing country facing a lot of difficulties in the field of both local and foreign investment. The present study was focused on the problem of poor diversification and efficiency of both local and foreign investment in Sudan. Also, it clarified the important role of administrative supervision to strengthen the efficiency of investment, taking the experience of the Sudan as a model. The researchers used the well-known descriptive and analytical tools (questionnaire, interview, observation) to complete this study. A well designed questionnaire was used. It included all questions that could cover all aspects of

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
An exploratory study of history-based test case prioritization techniques on different datasets
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In regression testing, Test case prioritization (TCP) is a technique to arrange all the available test cases. TCP techniques can improve fault detection performance which is measured by the average percentage of fault detection (APFD). History-based TCP is one of the TCP techniques that consider the history of past data to prioritize test cases. The issue of equal priority allocation to test cases is a common problem for most TCP techniques. However, this problem has not been explored in history-based TCP techniques. To solve this problem in regression testing, most of the researchers resort to random sorting of test cases. This study aims to investigate equal priority in history-based TCP techniques. The first objective is to implement

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Natural Factors on the Cultivation and Production of Sesame Crop in Al-Qadisiyah Governorate: كوثر ناصر عباس
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Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of cultural dimensions in nursing performance
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  Abstract

          The  cultural contrast is considered of the essential subjects in the field of administration of international businesses which have great and effective role for representation in one social system for the individuals have various belongings, and the nursing performance is considered  an essential basic for health care, thus  a discussion for two variables have  done to formulate the intellectual frame for this research which are( the cultural contrast and the nursing performance). depended a questionnaire as a research tool by(90) he/ she nurses of the Iraqis and the arrivals( the

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Transer towards economic substance over the legal form and its role in improving the quality of financial reporting.
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The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

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