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
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
The Measurement of Academic Stress Level in E-Learning Environment among Postgraduate Students at the College of Education, King Khalid University during Covid-19 Pandemic
...Show More Authors

The study aims to measure the level of academic stress in the e-learning environment in three areas, students and their dealing with classmates, dealing with the professor and technical skills, and the nature and content of the curriculum among graduate students in the College of Education at King Khalid University during COVID-19 pandemic. This study was descriptive in nature (survey, comparative). The sample consisted of (512) male and female graduate students in the master's and doctoral programs. The Academic Stress Scale in the E-learning Environment designed by Amer (2021) was used. The results indicated a high level of academic stress among graduate students in the e-learning environment. The study also found that there were stati

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
The International Tinnitus Journal
Does the Location of a Small Tympanic Membrane Perforation Affect the Degree of Hearing Loss in Adult Patients with Inactive Mucosal Chronic Suppurative Otitis Media?
...Show More Authors

View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Determination of Some Volatile Organic Compounds in the water produced at Al-Ahdab oilfield in the Governorate of Wasit, Iraq using Headspace SPE-GC-FID
...Show More Authors

The study was conducted over the period of Oct 2018 to Apr 2019 and is aimed for the detection and estimation of four hazardous Volatile Organic Compounds VOC (benzene, toluene, ethylbenzene, and xylene) so-called (BTEX) in samples collected from the produced water in the Al-Ahdab oil field in Iraq also to track their availability in the important natural water sources around the field. These compounds pose a risk to human health as well as environment. To avoid the laborious and tiresome conventional extraction methods, water samples were collected and concentrated using solid-phase extraction technique (SPE) which is a robust and cost-effective method of sample extraction with minimal exposure and handling of solvents and then to be analy

... Show More
Preview PDF
Scopus (2)
Scopus
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Selective Counseling Program in Modifying the Irrational Thoughts That Cause Anger in a Sample of Female Teachers in Different Educational Stages
...Show More Authors

The research seeks to identify the effectiveness of a selective program in modifying irrational thinking that causes anger among an important class of societies in general. namely teachers. Specifically female teachers because of the pressures they suffer because of the nature of this profession. It may develop into anger outburst, which may cause irrational thinking arose as a result of the different situations they are going through. The sample of the program consisted of (12) teachers in Egypt, from different educational sectors. The researcher intended to clarify the emotion of anger and the irrational thoughts associated with it and the contribution of the selective counseling program in modifying those irrational thinking. This was

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Evaluation of Holy Quran & Islamic Education Curriculum of Second Intermediate Stage from Perspectives of Teachers & Supervisors of the Material:A Field Study conducted in the Directorates-General of Education in Baghdad Governorate: أشواق عبـد الحـسن عبـد
...Show More Authors

Evaluation of “Holy Quran & Islamic Education” Curriculum for Second Intermediate Stage from Perspectives of Teachers & Supervisors of material A Field Study conducted in the Directorates-General of Education in Baghdad Governorate. It goes without saying that educational curricula for students of all stages of schooling are in bad need of reviewing, evaluation and revision. The Islamic education curriculum is no exception, since it is a basic subject that plays a role in developing the individual’s moral and conscientious aspects, promotes his/her inner discipline and helps establish coherence with the values system of the community to which he/she belongs.

Based on the foregoing, the evaluation process of

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Islamic Sciences
The translated text is a second launch of the text (Al-Kharja Al-Muwashah Al- Andalusian as an example
...Show More Authors

Literary translation is one of the most difficult types of translation ,because it conveys feelings that differ from one person to another, and since the language constitutes an obstacle to understanding the Andalusian excerpts, the translators resorted to translating it, and this was a second start to the text, different from its first start, is said from the tongue of the Al-washah , The muwashshah is a poetic art that appeared in Andalusia after the Arabs entered it ,characterized by special system It differs from the traditional Arabic poem, as it has a beginning represented in the beginning of the muwashshah and several equal parts ending with differentrhymes.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Agitation Negative Social Behaviours in the Talk Shows of the (NRT) Satellite Channel: Research extracted from a master's thesis
...Show More Authors

This research asks what are negative social behaviours in the Kurdistan Region of Iraq (KRI) raised by the talk shows on the (NRT) channel? Furthermore, it aims to identify the most significant themes addressed by talk shows on the (NRT) channel regarding negative social behaviours in the KRI by using the content analysis approach through non-random purposive sampling to understand the dialogue contents that dealt with this subject. This study has reached a set of results: through its talk shows, the (NRT) channel attempts to create a media vision about the spread of negative social behaviours in the KRI and stand up to the dangers associated with these behaviours. At the same time, those programs tried to marginalize the behaviours that

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 03 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using of Some Aqueous Plant Extracts in TreatIng the Gold Fishes, Carassius auratus Infected With the Fungus,Saprolegnia sp
...Show More Authors

 The gold fishes, Carasusius auratus infected with the fungus, Saprolegnia sp. were treated with different concentrations of Aqueous extracts of coriander , Coriandrun sativum seeds and Henna, Lawsonia inermis leaves by applying the dip method in a water bath for five minutes. The total killing of these fungi was achieved by using 30 % of the C. sativum seeds from Aqueous extract and 40 % of the L. inermis leaves from Aqueous extract.   Changes in behaviors of treated fishes, were increased with the increasing concentration for plant extract of C. sativum seeds. It was observed excitation of fishes , crushing with aquaria sides, jumping outside of aquaria, as well as increasing the number opercula movements . While in case

... Show More
View Publication Preview PDF
Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
open-source enterprise resource planning system Odoo roll in rationalizing the costs of the Ishtar Sheraton Hotel/ applied research
...Show More Authors

The Accommodation industry in Iraq suffers from many problems, especially after 2003, when the Accommodation industry was exposed to many crises due to the security and political situation in Iraq, which negatively affected the administrative operations inside the industry and created many problems, the most important of which are deterioration, high costs and poor performance, so some hotel administrations sought To find alternative solutions that help in the advancement of hotels, one of the proposals is to go to technology, as technology is currently one of the most important solutions to solve large complex problems, as the world has turned to automation to solve complex problems such as increasing production, reducing costs, and rai

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Study the incidence of Candida infection in Diabetic patients submitted to the Balad Town Hospital in Salah –Eldeen, Province
...Show More Authors

This study was done at Al-Balad City Hospital on 60 diabetic patients (25 male and 35 female). The study included Fasting Blood Sugar and fungal diagnosis (systemic and superficial fungus). The results showed that the high concentration of blood sugar belonged to the group > 70 years among the diabetic patients with high significant differences in comparison with other groups P<0.001 . The result showed that percentage of female systemic fungus infection was higher than male systemic fungus infection ( female 63% and male 24%) and vice versa about superficial fungus infection (female 37% and male 76%) . Data showed that the percentage of nail fungus infection among female diabetic patients was higher than the percentage of male diabetic p

... Show More
View Publication Preview PDF
Crossref (1)
Crossref