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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
Mon Jun 05 2023
Journal Name
Journal Of Engineering
The Use of Bracing Dampers in Steel Buildings under Seismic Loading
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This study focuses on the modeling of manufactured damper when used in steel buildings. The main aim of the manufactured dampers is to protect the steel buildings from the damaging effects that may result due to earthquakes by introducing an extra damping in addition to the traditional damping.
Only Pure Manufactured Dampers, has been considered in this study. Viscous modeling of damping is generally preferred in structural engineering as it leads to a linear model then it has been used during this study to simulate the behavior of the Pure Manufactured Damper.
After definition of structural parameters of a manufactured damper (its stiffness and its damping) it can be used as a structural element that can be added to a mathematica

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
For Sake of The Economic Reform - With some indication for Iraq
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The imbalances and economic problems which it face the countries, it is a result of international economic developments or changes or global crises such as deterioration in trade, sharp changes in oil prices, increasing global indebtedness, sharp changes in foreign exchange rates and other changes, all that, they affect the economic features of any country. and These influences vary from one country to another according to the rigidity of its economy and its potential in maneuvering with economic plans and actions that would reduce the impact or avoidance with minimal damage. Therefore, the countries  that  suffer from accumulated economic problems as a result of mismanagement and poor planning or suffe

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Publication Date
Mon Jul 01 2013
Journal Name
Journal Of Kerbala University
study the optimum conditions of synthesis AgNP by chemical reduction method
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Abstract :- In this paper, silver nanoparticles had been prepared by chemical reduction method. Many tests had been done to it such as UV-Visible spectrophotometer, XRD, AFM&SEM test. finally an attempt had been done to get the optimum condition to control the grain size of silver Nanoparticles by variation the heating period and other parameters which has an effect in silver Nanoparticles synthesis process. in this method we can get a silver nanoparticles in the size range from 52 to 97 nm.

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Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Evaluation the Mechanical Properties of Shot Peened TIG Welded Aluminum Sheets
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A tungsten inert gas (TIG) welding is one of the most popular kinds of welding used to join metals mainly for aluminum alloys.  However, many challenges may be met with this kind of joining process; these challenges arise from decay of mechanical properties of welded materials. In the present study, an attempt was made to enhancing the mechanical properties of TIG weld joint of 6061-T6 aluminum alloy by hardening the surfaces using shoot peening technique. To optimize the shoot peening process three times of exposure (5, 10, and 15) min. was used. All peened and unpeened, and welded and unwelded samples were  characterized by metallographic test to indicate the phase transformation and modification in microstructure occurring d

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The Bifurcation Analysis of Food Web Prey- Predator Model with Toxin
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Abstract<p>Local and global bifurcations of food web model consists of immature and mature preys, first predator, and second predator with the current of toxicity and harvesting was studied. It is shown that a trans-critical bifurcation occurs at the equilibrium point <italic>E</italic> <sub>0</sub>, and it revealed the existence of saddle-node bifurcation occurred at equilibrium points <italic>E</italic> <sub>1</sub>, <italic>E</italic> <sub>2</sub> and <italic>E</italic> <sub>3</sub>. At any point, the occurrence of bifurcation of the pitch for</p> ... Show More
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Publication Date
Wed Aug 02 2017
Journal Name
International Journal Of Materials Chemistry And Physics
Assessing the Sustainability of Asphalt Stabilized Subgrade Soil for Embankment Construction
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Gypseous soil is considered as a problematic soil for embankment construction, however, implementation of emulsified asphalt as a stabilization agent could be a proper solution for enhancing its properties as a subgrade soil. In this work, the sustainability of asphalt stabilized soil has been assessed in terms of its resistance to cyclic (freezing-thawing) and (heating-cooling) processes. Specimens have been prepared at optimum fluid content (moisture and emulsion) and tested under direct shear stresses while subjected to 30 cycles of (freezing-thawing) and (heating-cooling). Both of dry and soaked testing conditions have been implemented. Data have been observed after each 10 cycles, and compared with that of reference mix. It was conclud

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Publication Date
Fri Jan 01 2016
Journal Name
Lap Lambert Academic Publishing
New Technique to Estimate the concentration of Heavy Metals in soil
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There are many aims of this book: The first aim is to develop a model equation that describes the spread of contamination through soils which can be used to determine the rate of environmental contamination by estimate the concentration of heavy metals (HMs) in soil. The developed model equation can be considered as a good representation for a problem of environmental contamination. The second aim of this work is to design two feed forward neural networks (FFNN) as an alternative accurate technique to determine the rate of environmental contamination which can be used to solve the model equation. The first network is to simulate the soil parameters which can be used as input data in the second suggested network, while the second network sim

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Publication Date
Sun Apr 02 2023
Journal Name
Journal Of Oral Microbiology
Current concepts in the pathogenesis of periodontitis: from symbiosis to dysbiosis
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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Detection of Some Protozoan Parasites That Infect the Human Gastrointestinal Tract
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Stool speeimens were collected from pati nts who presented for various medical c:omplaints  in out patien.t Laboratories (The Central Health  Laboratories  /  Baghdad,). Every ,$pecim-en  wa:s  examined  by Conventional   m jcroscopic  exatninatitnl  (CME) ·and  te.§t d,  by  IgG­ ELISA kit.

Antibody against d1e Entamoeba histolylica, det cted  by ELISA, has ·the potential  to  become a vah,mble adjunct  to blood diagn9stics and make it  more affective, .although there is no repJacement fo'e the

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Lactobacillus gasseri Against Pseudomonas aeruginosa Infection in Mice.
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    The effect of local Lactobacillus gasseri filtrate against Pseudomonas aeruginosa infection in mice was studied . 0.25 ml of concentrated filtrate Lactobacillus gasseri was injected in intraperitoneally ( I.P.) 5 days before challenge with 0.2 ml  viable  P. aeruginosa ( 10 8  cell/ ml).       Animals were sacrificed after 12 h. from challenge by cutting the femoral artery . To follow bacterial growth in the peritoneal cavity , its contents were washed out with 5 ml of  PBS .The fluid was diluted, 0.1 ml from each dilution and was spread on culture media. The number of colonies in 5 ml of harvested fluid was expressed as Log 10 CFU ,and the percentage of Macrophage in t

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