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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.

 

Crossref
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Publication Date
Thu Mar 13 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 1, 2022, Págs. 33-35
The Effect of Using Therapeutic Physical Exercises Accompanying Physical Therapy in the Rehabilitation of Lumbar Disc Herniation for Football Players Aged (25-25)
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Autorías: Imad Kadhim Khlaif, Talib Faisal Shnawa. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2022. Artículo de Revista en Dialnet.

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Degree of Availability of the Integrated Preparation Criteria inArabic Language Teachers’ Preparation Program in Syrian Universities from the Educational Qualification Diploma Students’ Viewpoint
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The study aimed to know the degree of availability of integrated preparation criteria in the Arabic Teacher training Program in Syrian universities from the viewpoint of university students of the Educational qualification diploma, and the degree of availability of these standards in the outputs of the preparation program. To achieve the Goals of the study, a list of integrated preparation criteria was prepare comprising (110) indicators, distributed to (11) criteria. The list was applied to a randomly chosen sample of (45) educational qualification diploma students. The results of the study showed that the Standards for integrated preparation are provided in a medium degree overall in the program for preparing teachers of Arabic languag

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Crossref
Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Grammar Lesson in  The Book of Al-Zahir in My Meanings         Words of the people to Abu Bakr al-Anbari (d. 328 AH
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Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his family and companions as a whole. Now, the research deals with the grammatical issues mentioned in the Book of Al-Zahir in the meanings of people's words to Abu Bakr Al-Anbari (d. 328 AH). Two parts of the book have more than one edition, it was printed by the Iraqi Ministry of Culture and Information Beirut in 1979 AD, and the Al-Resala Foundation issued the second edition in 1992 AD The third edition was printed in Dar Al-Bashaer in Damascus in the year 2003 AD and it was the reliance on the research and the grammatical issues were arranged on topics that are: interrogation - Deletion, exclusion, marbling, call and Wallace Relief and

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Student services provided to university students at the Faculty of Education for Girls at Baghdad University In light of the overall quality indicators
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The goal of current research is marked "student services for the university student at the Faculty of Education for Girls at Baghdad University in light of the overall quality indicators)" to identify the relative importance of the availability of student services offered by the College of Education at the University of Baghdad, from the viewpoint of the students. The research was Aaguetdy followers researcher Find descriptive approach to suitability research topic and in order to achieve the purposes of research, the researcher designed questionnaire examined consisted of (18) items and has been questionnaire on arbitrators and experts to verify the validity and reliability that's been applied to the questionnaire on a group of students

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Taboo Words Vs. Social Deixis: A sociolinguistic Analysis of La Justice or The Cock that Crew: A Play from the Theatre of Ridiculous
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Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Organic Content in the Sediments of Tigris and Diyala Rivers, south of Baghdad, and its Relationship with some Environmental factors, Benthic Invertebrates Groups and Values of Diversity Indices
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This study was conducted to detect the relationship between organic content in the sediment of Rivers Tigris and Diyala, at two locations south of Baghdad, with some environmental factors and the benthic invertebrates and values of diversity indices. Monthly samples collected from the area for the period November 2007 to October 2008. Results showed differences in the physical and chemical characteristics of the two sites, Where the annual average in Tigris and Diyala were respectively for: water temperature (19, 20) C°, pH (8, 8), dissolved oxygen (4, 8) mg / l , Biochemical oxygen Demand BOD5 (3,44 ) mg/l, TDS (632,1585) mg / l, TSS (42, 44) mg / l, turbidity (28,74) NTU, and total hardness as CaCO3 (485,823) mg / l ,Sulfat

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Crossref
Publication Date
Mon Dec 21 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
COMPARATIVE STUDY OF SEVERAL MORPHOLOGICAL AND REPRODUCTIONAL ASPECTS FOR SOME SPECIES OF THE BELLEVALIA LAPEYROUSE, 1808 AND ORNITHOGALUM LINNAEUS, 1753 (ASPARAGALES, ASPARAGACEAE) IN CENTRAL AND NORTH OF IRAQ
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This study aims to study some morphological and reproductional characteristics in eleven species of two genera belonging to the family of Asparagaceae, which are Bellevalia Lapeyrouse, 1808 and Ornithogalum Linnaeus, 1753 and the species are: Bellevalia chrisii Yildirim and Sahin, 2014; Bellevalia flexuosa Boissier, 1854; Bellevalia kurdistanica Feinbrun, 1940; Bellevalia longipes Post, 1895; Bellevalia macrobotrys Boissier, 1853; Bellevalia paradoxa Boissier, 1882; Bellevalia parva Wendelbo, 1973; Bellevalia saviczii Woronow, 1927; Ornithogalum brachystachys C. Koch, 1849; Ornithogalum neurostegium Boissier, 1882 and Ornithogalum pyrenaicum Linnaeus, 1753. These species were identified and compared with each other; the results showed th

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Scopus Crossref
Publication Date
Thu Mar 13 2025
Journal Name
Journal Of Physical Education
The Effect of Increasing Rehabilitation Program Using Electric Stimulation On Rehabilitating Knee Joint Working Muscles Due to ACL Tear In Athletes
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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Negotiating policies for the granting of investment loans: A CASE STUDY ON IRAQI MIDDLE EAST BANK FOR INVESTMENT& COMMERCIAL GULF BANK
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The negotiation phase is gaining great importance in investment loans due to the magnitude of the amounts awarded and the need to obtain adequate lending guarantees and the development of better conditions, and this requires that negotiating policy with fixed principles that balance between meeting the demands of customers and maintain market share and achieve profits and avoid defaults and losses the bank, and so I have touched Find the concept of investment loans and procedures for granting and the concept of the negotiation process for the granting of loans. The practical side to ensure the preparation of examination form consists of questions commensurate with the methodology developed by the researchers, were directed to the officia

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
INVESTIGATION OFsHLA-GAND IT’S RECEPTOR (LILRB4) IN IRAQI PATIENTS INFECTED WITH L. INFANTUMAND THEIR EFFECTS ON THE LEVEL OF IL-12
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Visceral leishmaniasis(VL) or kala-azar is one of the world most neglected tropical diseases in mortality and fourth in morbidity, rK39 dipstick was used to diagnose the suspected infected patients as easiest and rapid technique for VL diagnostic, the disease out-coming required to the differentiation of cell mediated immunity either T-helper 1(Th-1) or (Th-2). One of main pointers that may be considered as one of immune evasion strategy in the host-parasite interplay is HLA-G level alteration. HLA-G Known as a special proteins (non-classical HLA class I) molecules which can suppress the immune system by T-cell functions impaired in the aid with target receptors as LILRB4. The development of the cell mediated immunity initiated with Interle

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