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
Tue Jun 01 2021
Journal Name
Journal Of Planner And Development
Spatial analysis of rural services in the district of Fallujah, Zgharit village, as a model
...Show More Authors

          The study of services in villages is one of the imperative matters that must   be focused on, because it leads to increased attention, which reduces the differences between the countryside and the urban. The extent of its.

  It is well known that community services need to be reached by a person, unlike the anchor services that reach people, here the population distribution plays an important and prominent role in signing these services, so the dispersed distribution pattern and the gathering pattern appeared in the distribution, thus an effect on the time and distance that the person walked to obtain The services are community-based. Therefore

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
Effectiveness of sports television programs in the development of sports culture among youth: field study
...Show More Authors

The aim of the research is to determine the extent to which young people watch television sports programs and the impact of viewing on the level of sports culture among young people and the impact of demographic variables on youth over the viewing of sports programs, The study was conducted on a sample of (200) male and female students from the faculties of the University of Baghdad, where a questionnaire form composed of several axes and questions was prepared to measure the effectiveness of sports programs in youth culture, The statistical program used spss to empty data and extract results by frequency, percentages, correlations, The research reached several results, the most important of which is that there is a strong influence of s

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
The Response of Some Properties of (Al-Si-Mg) Alloy to Nano-Ceramic Materials’ Addition
...Show More Authors

Al-Si alloys which are widely used in engineering applications due to their outstanding properties can be modified for more enhancements in their properties. Current work investigated the ability of these alloys to be modified by casting them through the addition of nanoparticles. So, Multi-wall carbon nanotubes (CNT) and titanium carbide ceramic particles (TIC) with size of (20 nm) were added with different amounts started from (0.5 up to 3%) weight  to cast alloy A356 that was considered to be the base metal matrix, then stirred with different speeds of (270, 800, 1500, 2150) rpm at 520 °C for one minute. The results showed change in microstructure’ shape of the casted alloys from the dendritic to spherical gra

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Shape of Round house as an Effective Strategy in the Collection of Art Education Students
...Show More Authors

The two researchers selected the problem of research which represented with the following asking: Does the use of the shape of Round house strategy have effectiveness in the collection of students of the Department of Art Education of the subjectof teaching methods?
The research aims to "measure the effectiveness of Strategy shape of Round house in the collection of students of the Department of Art Education for the material teaching methods" and to verify the aim of the research two zeroassumptions was identified to measure the level of achievement in the subject of teaching methods of third stage students in the Department of Art Education –College of Fine Arts.
The research community included the students of Art Education Dep

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Learning Cleverness of Physics Teachers in Secondary Stages According To the Variable Years of Service
...Show More Authors

This current research aims to reveal the difference between the levels of teaching expertise of physics teachers according to the years of service by answering the following question: does the educational skill level of physics teachers work according to the service? The sample of the study consisted of (225) physics teachers by (125) females (56%), and (100) males (44%), distributed on (4) education directorates in Baghdad governorate on both sides of al-Karkh and al-Rusafa. In order to achieve the aim of the study, the researcher prepared a note card for expertise teaching, consisting of (39) paragraphs distributed into (5) fields. The apparent validity and reliability of the card were verified through an agreement (the researcher hers

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
An Investigation of Iraqi Fourth-Year University Students’ Recognition of Presupposition Through The Linguistic Triggers
...Show More Authors

Presupposition is the background belief that is known by both the speaker and the addressee, it is tied to particular words and aspects of the surface structure that act as linguistic triggers. The present study aims at investigating whether Iraqi fourth -year university students are able to recognize the English presuppositions through the meaning of these linguistic triggers .To fulfil the basic requirements of the study, the researcher has conducted a test . The results of the study have validated the hypothesis of the work and it is found that the linguistic triggers are important tools in recognizing presuppositions.    

View Publication Preview PDF
Publication Date
Thu Dec 01 2022
Journal Name
Civil And Environmental Engineering
Enhancing the Structural Analysis of Rc Piled - Raft Foundation by Actual Behaviour of Supporting Piles
...Show More Authors
Abstract<p>This paper presents a numerical analysis of the piled-raft foundation (PRF) based on the actual behavior of supporting piles. The raft was modeled as a thin plate, while the piles were modeled as springs in different ways. This research also aims to propose an analytical model of piles based on actual behavior at fieldwork. The results proved that the structural behavior of raft member can be improved through utilizing the actual behavior of supporting piles. When the piles were modeled as non-linear stiffness springs, settlements and bending stresses of raft foundation were reduce marginally as compared with those obtained from piles with linear stiffness springs.</p>
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Influence of Brucella melitensis Viability by the Activity of Classical Yoghurt Starter During Milk Fermentation
...Show More Authors

Brucella melitensis isolates were obtained from human infections , and milk which obtained from aborted sheep at Mosul city vicinity . One isolate from each source was used in carrying out this study. Brucella liquid culture was added to sheep milk at 2.5 % for treatments . To first treatment 2 % of yoghurt starter ( Lactobacillus delbrueckii subsp. bulgaricus and Streptococcus salivarius subsp. thermophilus ( 1: 1 ) ) . Second treatment was carried out without addition of yoghurt starter but the pH was lowered using lactic acid in pattern similar to first treatment . Third treatment was similar to the first treatment but contained buffer to alleviate the reduction in pH , which reduced to 6.1 in comparison to 4.9 of the first treatment .

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Crisis management effective of business organizations in the era of managerial technique: a philosophical study
...Show More Authors

At a time of increasing human potential in the face of crises and risks through the use of technology on a large scale and steadily in various fields of life, and the vulnerability of business organizations as a result of mistakes. The failure of a sudden these errors or omissions or symptoms. Also, some crises occur outside the control of management, others caused by leakage of important information and sometimes secret may be a strategy or a new plan or new project occurs outside the organization to the opposite of what is planned. Therefore, the crisis management are critical to all organizations, because the active management of the crisis helps to ensure the continued prosperity of the organization. Here comes from the resea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 01 1996
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
INTESTINAL HELMINTHES PARASITES OF THE ROCK PARTRIDGE, ALECTORIS GRAECA IN G'ARA AREA, WEST OF IRAQ
...Show More Authors

This work deals with the reporting of four helminthes in the rook partridge Alectoris graeca collected in G'ara area west of Iraq. The infection rates of the cestodes, Raillietina alectori and R. tetragona and the nematode. Hartertia gallinarum, and the trematode. Postharmostomum gallinum were 6.38%, 40.43%, 10.63%, and 10.63% respectively. The host relationships were discussed.

View Publication Preview PDF