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The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- weak financial controls and procedures carried out by the Federal Office of financial supervision as a result of the spatial separation between the point of spending and the beneficiary.

The most significant recommendations:

 1-The need to limit spending on self-financing of the operating and investment budgets institutions.

2- the necessity of activating the role of the Federal Audit Court in regard to cross-check of projects by teams working in different institutions.

 

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Factors Affecting the Formulation of Carbamazepine Extended Release Tablet
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Carbamazepine is an anticonvulsant agent which acts on the central nervous system and used for the treatment of epilepsy. Carbamazepine was formulated as an oral extended release tablets using ethyl cellulose as retardant substance. Different types of tablets additives such as cellulose materials (sodium carboxymethyl cellulose  and microcrystalline cellulose ), lactose, calcium phosphate and solubilizing agents ( sodium lauryl sulphate and polyethylene glycol 6000) were utilized to study their effect on the release profile of drug from ethyl cellulose matrices. It was found that sodium carboxymethyl cellulose increased the carbamazepine release and the same effect was obtained when the same amount of microcrystalline cellulose used

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Publication Date
Mon Nov 10 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The value of lateral cephalometric image in sex identification
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Background: Determination of sex and estimation of stature from the skeleton is vital to medicolegal investigations. Skull is composed of hard tissue and is the best preserved part of skeleton after death, hence, in many cases it is the only available part for forensic examination. Lateral cephalogram is ideal for the skull examination as it gives details of various anatomical points in a single radiograph. This study was undertaken to evaluate the accuracy of digital cephalometric system as quick, easy and reproducible supplement tool in sex determination in Iraqi samples in different age range using certain linear and angular craniofacial measurements in predicting sex. Materials and Method The sample consisted of 113of true lateral cepha

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Theoretical bases of women's rights in Islamic shariate
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The Theoretical bases of women's rights in Islamic shariate

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The cartographic representation of vertical home in Baghdad government
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The cartographic representation of geographical phenomenon considers the essential base in geographical analysis since as it supports the vertical house which is apartment houses consist of apartments which represent civil phenomenon , the aim of this study is to project the rule of cartographic representation methods in geographical analysis and make comparison in economic and social aspects for two approaches , the vertical and construction building methods.
The expand of city horizontally represent a problem in itself because it leads to loss of civil lands and overpass the agricultural lands as a result ,the ratio of habitation of land usage is so large in comparison with another usages of lands of the cities ; therefore ; many co

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Technology enzyme Alauriz extracted from the seeds of prosperity
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In this study, measuring effectiveness Alauriz in some seeds powder and found that the seeds of-sophistication sex had the highest effective enzymatic reach 353 units / gProtein and Alkabbatah study enzyme extract under different storage conditions and Altaj showed that the enzyme loses Thbatih and whether Mrkbhetwan adding Alklasrin concentration of 10% for the systematic solution

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Publication Date
Sat Oct 12 2019
Journal Name
Journal Of The College Of Education For Women
The Style of combining Contradictions in Bany Ahmar Poetry
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This research deals with the technical configuration of the beautiful visions among Bany Ahmar poets reflected through the incarnation of beautiful artistic images that manifests itself clearly in the combination of two contradictories  simultaneously.

      The main conclusion is, the Andalusian poets try to use those fictional visions in search of aesthetic pleasure and values,  through forming an image from water and fire as two prominent contradicted elements to express the impact of the heat of wine which soon vanishes when it is mixed with water. By this, they show the beautiful side of nature that suggests joy and splendor.

     

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Air quality in the city of Baghdad in 2010
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For cleaner air and unpolluted continue assessment study air pollution the city of
Baghdad by measuring the concentrations of air pollutants, which included TSP, Pb, where
the adoption of three stations (Andalus Square, Jadiriya, Allawi) are distributed in the city of
Baghdad in order to compare the concentrations of these pollutants with previous studies.
Study pointed out that the city's air contaminant, especially in minutes outstanding after
deducting the amount of atmospheric dust thick mechanism city this year where the highest
concentration of minutes outstanding (9895) micrograms / m 3 at the station Alawi and lower
concentration of 157 micrograms / m 3 at the station Alawi and this was higher than the
det

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Publication Date
Mon Aug 21 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
New techniques to estimate the solution of autonomous system
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This research aims to solve the nonlinear model formulated in a system of differential equations with an initial value problem (IVP) represented in COVID-19 mathematical epidemiology model as an application using new approach: Approximate Shrunken are proposed to solve such model under investigation, which combines classic numerical method and numerical simulation techniques in an effective statistical form which is shrunken estimation formula. Two numerical simulation methods are used firstly to solve this model: Mean Monte Carlo Runge-Kutta and Mean Latin Hypercube Runge-Kutta Methods. Then two approximate simulation methods are proposed to solve the current study. The results of the proposed approximate shrunken methods and the numerical

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Computation of The Efficiency ofHarmonic Generation Using Cascading Configuration.
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In the present work theoretical relations are derived for the efficiency evaluation for the generation of the third and the fourth harmonics u$ing crystal cascading configuration. These relations can be applied to a wide class of nonlinear optical materials. Calculations are made for beta barium borate (BBO) crystal with ruby laser /.=694.3 nm . The case study involves producing the third harmonics at X. =231.4 nm of the fundamental beam. The formula of efficiency involves many parameters, which can be changed to enhance the efficiency. The results showed that the behavior of the efficiency is not linear with the crystal length. It is found that the efficiency increases when the input power increases. 'I'he walk-off length is calculated for

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Publication Date
Thu Jun 07 2012
Journal Name
Scientific Research And Essays
Security verification of the return routability protocol by Murphi
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