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jeasiq-1905
The Specificity of Government Expenditure Decisions and their Reflection in Financial Performance / Case Study in Diyala Governorate Sewerage Directorate
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The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical methods such as the Pearson correlation coefficient, T-test, and simple linear regression. Some of the most important conclusions are the correlation and influence relationships between spending decisions and financial performance differed, some of which have a significant relationship, while others do not have a significant relationship. The investment plan projects and the development projects of the regions have been suspended since 2015 after the austerity phase that the country has been through. The most important recommendations: the use of scientific methods in making spending decisions to raise the level of financial performance, attention to sewerage network investment projects, as they generate future funding sources, and attention should be paid to the investment projects of the infrastructure for the construction of sewage networks and rainwater streams.

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Impact of Azadirachta indica Fruit Mucilage on particle size and swelling index in Central Composite Designed Acyclovir mucoadhesive microspheres
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The drive of this exploration is to investigate the mucoadhesive assets of A. indica (Azadirachta indica) fruit mucilage by incorporating it into mucoadhesive microspheres with Acyclovir (AVR) as a model drug. The study was performed to check the impact of the mucilage proportion on particle size and swelling index. Nine batches of AVR mucoadhesive microspheres were made with varying proportions of Polyacrylic acid 934P and A. indica fruit mucilage (AIFM). A central composite design with design expert software to check the impact of dependent variables (A. indica mucilage and Polyacrylic acid 934 P levels) on particle size and swelling index as a response. As part of congeniality studies, the batches w

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Publication Date
Tue Jan 14 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The factors effecting the discovery of insurance fraud from the perspective of the National Insurance Company's employees
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This research aims to identify the factors effecting the investigation of insurance fraud from the perspective of the National Insurance Company employees, by analyzing the study variables and make recommendations on how to enhance the company and employees performance, and to achieve the objectives of the study and test hypotheses a questionnaire was designed after referring to the international standards  and the 1969 Iraqi punishment law, and it was answered by 20 employees that were approved for the purposes of  this research and analysis.

      The study found that lack of employee training was a strong factor, while the supervisory staff and operational procedures was a weak one.

G

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Jewish activity in Libya 1911 - 1951
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The modern and contemporary history of Libya has attracted the attention of researchers during the nineties of the last century and beyond.
     The subject of ((Jewish activity in Libya 1911 AD - 1951 AD)), and the nature of follow - up economic and social activities and political participation has remained poor in terms of study and follow - up, because of the scarcity of sources, especially documentary ones. The research will reveal within its axes the most important of these activities.

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Privacy Violation in Social Media Sites
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Technological superiority of the means of communication and media has allowed these methods to dominate and are replaced by alternative positon of traditional media. The internet with its advantages and benefits benefited in various areas of life, especially media and achieve what no previous technology could achieve and any technology what comes after it can't be isolated from the internet. Today, the internet is the cornerstone of communication and connection in the world and the most important means of public and personal communication at the same time. The interactive feature of the internet and the cancelation of space and time restrictions create a new media that allowed everyone to express what they wanted freely. The internet app

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Social Satire in Harold Pinter’s Celebration
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Harold Pinter was one of the most important dramatists in the modern and the
contemporary age. Pinter presented his own dramatic realm in which he turns the theatre into
a moral institution. He employed the elements of several schools of drama and manipulated
them in order to deliver his ethical messages emphasizing the necessity to regain and renew
the world's morality in order to face the political and social injustices committed against
humanity. His writings developed over more than fifty years in style, techniques and his
interests. However, his main concern was his social and political satire.

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Self-discovery in Paulo Coelho’s Aleph
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There is no doubt that complexities and ambiguities exist in the human minds. The need to unravel and solve those mysteries and the foggy actualities of life’s existence has been one of Paulo Coelho’s (1947-present) biggest concern. In almost all his novels, Coelho shows how people should dig deep into the mysteries of life in order to find a true understanding to their existence. In doing so, a true kind of enlightenment and purification is reached and the quest for self-discovery or self-realization is attained.

    The paper tackles one of Paulo Coelho’s novels Aleph (2011) which is considered as an autobiographical reading to signify the connection between himself and God. It was a phase

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The influence of Online Training Courses on Iraqi EFL Instructors Teaching and Learning Process
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For over a decade, educational technology has been used sparingly in our schools and universities. Online training courses have been used since 2003 to fill the gaps in our learning system and to add extra program besides classroom learning. This paper aims to investigate the Iraqi EFL instructors’ participating in online training courses and its influence on the process of teaching and learning.

       The sample of present study consists of 30 instructors from University of Baghdad. The questionnaire of sixteen items was constructed. After ensuring validity and reliability of questionnaire, it was applied on March 2013 and the result shows that most of instructors improve their teaching methods b

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of Self-Assessment on Income and Sale Tax Collection' From the Point View of Income Tax Auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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Crossref
Publication Date
Thu Sep 01 2016
Journal Name
J Bagh College Dentistry
Comparison of Immunoglobulin IgA level in the stimulated saliva of caries-free and caries-active children aged 7-10 year
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Background: Salivary immunoglobulin IgA plays an essential role in the immune response against dental caries. This studywas conducted to compare the salivary IgA levels and flow rate of stimulated saliva in caries active and caries free children. Materials and methods: The present study included sixty healthy children age 7-10 yearswho were divided into two groups. They were caries free and caries active children (30 children in each group). Assessment and recording of caries – experience were through the application of Decayed, Missing and Filled Tooth Index (DMFT) and (dmft) index, for permanent and deciduous teeth respectively. After dental examination, stimulated saliva samples were collected from the subjects and performed und

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Publication Date
Sat Oct 01 2011
Journal Name
Baghdad Science Journal
Studying the Effect of Aqueous Extract from Curcuma Longa on Some Parameters of Cytogenetic, Immunity and Fertility in Female Mice
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The research work was conducted to investigate the effect of oral administration of aqueous extract of turmeric at doses of (5, 10) mg/kg body weight for two weeks daily by determining the genotoxic effect (mitotic index), evaluation of immunological effect (IgG, IgM, IgA, C3, C4) and measuring fertility hormones (follicles stimulation hormone/FSH, lutenising hormone/LH) levels with histological examinations of female albino swiss mice ovaries in comparison with control (normal saline). A clear effect in increasing mitotic activity was reveled for both doses in comparison with control. Results also showed a significant increase in the value of all immunological parameters at both doses, in comparison with control. Also, obvious raise was se

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