Preferred Language
Articles
/
jpgiafs-106
The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
...Show More Authors

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
View Publication
Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PETROLOGY AND PROVENANCE OF THE NATURAL STONE TOOLS FROM Al-DALMAJ ARCHAEOLOGICAL SITE, MESOPOTAMIAN PLAIN, IRAQ
...Show More Authors

Many stone tools were found on a hill south of the Hor Al-Dalmaj which is located in the central part of the alluvial plain of Mesopotamia, between the Tigris and Euphrates Rivers. The types of rocks from which the studied stone tools were made are not found in the alluvial plain, because it consists of friable sand, silt, and clay. All existing sediments were precipitated in riverine environments such as point bar, over bank, and floodplain sediments. The collected stone tools were described with a magnifying glass (10 x) and a polarized microscope after they were thin sectioned. Microscopic analysis showed that these stone tools are made of sedimentary, volcanic igneous and metamorphic rocks, such as: sandstones, limestones, chert, con

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive Behavioral Program in Reducing Stuttering and Social Anxiety among High-School Students
...Show More Authors

The current study aims to assess the effectiveness of the cognitive-behavioral programs in reducing stuttering and social anxiety among high-school students. The researchers used the experimental design. The sample consists of (20) male students who reported the highest score on the stuttering severity scale and social anxiety scale. The sample was divided into experimental and control groups (each group consists of 10 participants). The researcher used the type and severity of stuttering scale developed by Onslow et al (2003), translated by Mahmoud Ismail and the social anxiety scale was prepared by the authors. The results showed that there are statistically significant differences in pre-post and follow-up tests amongst the experiment

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 02 2011
Journal Name
College Of Education Journal, Al-mustansiriyah University
The cyclic Decomposition of PSL(2,pk) where pk = 5, 7, 11, 13, 17 and 19
...Show More Authors

Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
((Requirements for raising the efficiency and development of rail transport in Iraq according to proposed scenarios))
...Show More Authors

Abstract:

 The research concerned the study of the railway transport sector in selected countries that sought to raise the efficiency of the railway network and develop it, after realizing the importance of this vital sector, which is a link between it and the rest of the other economic sectors.

The research sought to explain the methods, methods and procedures adopted by these countries for the development of the railway sector, and to benefit from these experiments to improve the efficiency of the railway transport sector in Iraq.

The railway transport sector in Iraq suffers from the erosion of railway lines and mobile units such as locomotives, pas

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 22 2021
Journal Name
Expert Systems
Hybrid intelligent technology for plant health using the fusion of evolutionary optimization and deep neural networks
...Show More Authors

Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Silibinin in Lowering the Intraocular Pressure in Normotensive Rabbits: Interaction with Pilocarpine and Cyclopentolate
...Show More Authors

Previous data indicated the effectiveness of silibinin as intraocular pressure (IOP) - lowering agent.  The present study was performed to evaluate the interaction of silibinin with pilocarpine or cyclopentolate in lowering IOP in normotensive rabbits. The effects of topically instilled silibinin hemisuccinate solution (0.75%) alone or adjunctly combined with 2% pilocarpine or 1% cyclopentolate on the IOP of normotensive rabbits were evaluated using indentation tonometry. The results showed that 0.75% solution of silibinin was found more potent than pilocarpine (2% drops) in lowering IOP of normotensive rabbits, while their combination results in longer duration of action. Moreover, the elevated IOP values produced by cyclopentolate

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 06 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Assessment the Complications of Caesarean Section among Women’s attending AL -Diwaniyah Maternity and Pediatric Hospital/Iraq
...Show More Authors

Aims: This study aimed to assess complications of caesarean section among pregnant women attending AL Diwaniyah Maternity and Pediatric Hospital; and find out relationship between complications of caesarean section and socio-demographic data of women. Methods: A descriptive cross-sectional study design is conducted for the period of December 26th 2020 to June 1st 2021. The validity of the questionnaire is determine through a panel of experts and reliability was achieved through a pilot study. By a purposive sample is selected among pregnant women who undergo caesarean section, data was collected through the use of questionnaire and interview techniques; and analyzed through the descriptive and inferential statistic. Results: Findings indica

... Show More
Preview PDF
Publication Date
Thu Feb 13 2025
Journal Name
Technology In Agronomy
Challenges and innovations in potato harvester design: the role of artificial intelligence in improving crop sorting
...Show More Authors

As population growth increases the demand for crops increases and their quality improves, and it becomes necessary to find innovative and modern solutions to enhance production. In this context, artificial intelligence plays a pivotal role in developing new technologies to improve crop sorting and increase agricultural yields. The present review discusses the main differences between manual and mechanical potato harvesting, explaining the advantages and disadvantages of each method. Manual harvesting is highlighted as a traditional method that allows for greater precision in handling the crop, but it requires more time and effort. In contrast, mechanical harvesting provides greater efficiency and speed in the process, but it may damage some

... Show More
View Publication
Scopus Crossref
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Alienation in Contemporary Sculpture between the Works of Anthony Caro and Tony Cragg (A Comparative Study)
...Show More Authors
  • The subject of this research is the study of the formal alienation of contemporary English sculpture, by comparing the most important sculptors of the new contemporary generation. This research problem is to look for the important factors in the formation of the contemporary sculptural structure of the exotic, and what is the mechanism of formation and output of these forms. The research seeks to explore (Alienation in contemporary sculpture between the works of Anthony Caro and Tony Cragg) in a comparative study. The importance of the research is to identify the concept of alien forms in contemporary British sculpture, especially in the cases of Anthony Caro and Tony Cragg that this research is considered a know

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Aesthetics of the Sufi Image and its Representations in Post-Modern Theater Show: فرحان عمران موسى
...Show More Authors

  Sufism has aesthetic signs linked to the human spirit and adopts a set of spiritual, motor and tonal practices, let alone the philosophical aspects that have been tackled in the epics, novels and theatrical texts, the theatrical show can recall the Sufi image and its aesthetics within the operating and image system of the theatrical show.. The research problem resides in how to employ the Sufi image in the theatrical show. The research consists introduction of the research subject, the problem, the importance, and objectives represented by uncovering the aesthetic and intellectual representations of the Sufi image in the theatrical show. the theoretical foundation within two sections: the first highlighted the concept of (Sufism a

... Show More
View Publication Preview PDF
Crossref