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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
Tue Apr 30 2024
Journal Name
The Iraqi Geological Journal
Evaluation of Heavy Metals Pollution in the Sediments of Diyala River Lower Reaches, Eastern Iraq
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 Investigating the heavy metals in soil is important to the life of humans and living organisms. Diyala River Lower Reaches was chosen due to the changes in environmental characteristics that took place in recent years. Twelve sediment samples were collected from four different sites. The physical, and chemical properties and the concentrations of nine heavy metals were indicated. The results showed that the average concentrations of arsenic, copper, chromium, cobalt, iron, manganese, nickel, lead, and zinc are 8.5, 45.7, 538.5, 12.2, 5.07, 991.7, 183.5, 16.07, 136.5 ppm, respectively. They reflect contamination with arsenic, chromium, and nickel, while they are free of lead, and zinc contamination, according to the Environmental P

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
STUDY THE CHARACATERISTIC OF SOILS TO DETERMINE SOME TYPES OF LANDS DEGRADATION FOR MAHMUDIYA DISTRICT
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This study comprised three traverses extending parallel through the Northern, Central and Southern Mahmudiya districts, and perpendicular to the course of the Euphrates River. They were identified to collect (15) soil samples and some water samples as distributed within the land cover classes of the study area. Those classes were determined by visual interpretation and supervised classification for Landsat (TM) images obtained in August/2007. The digital classification was based on Maximum Likelihood method using six spectral bands excluding the thermal band. Chemical and physical laboratory analysis for the soil characteristics was performed to determine the types of land degradation in the study area.
The results showed that the hig

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Publication Date
Sun Mar 01 2009
Journal Name
Diyala Journal Of Human Research
Stability of the Finite Difference Methods of Fractional Partial Differential Equations Using Fourier Series Approach
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The fractional order partial differential equations (FPDEs) are generalizations of classical partial differential equations (PDEs). In this paper we examine the stability of the explicit and implicit finite difference methods to solve the initial-boundary value problem of the hyperbolic for one-sided and two sided fractional order partial differential equations (FPDEs). The stability (and convergence) result of this problem is discussed by using the Fourier series method (Von Neumanns Method).

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Publication Date
Mon Feb 10 2025
Journal Name
Aip Conference Proceedings
Development of an HPLC method for the determination of tramadol hydrochloride using ZIC-HILIC columns
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Publication Date
Sun Feb 21 2021
Journal Name
Iraqi Journal Of Science
The antimicrobial effects of alcoholic leaves extract of salvia officinalis against multidrug resistant pseudomonas aeruginosa
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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Spectral Behaviour of the low concentrations of Coumarin 334 with Broadband Cavity Enhanced Absorption Spectroscopy
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The current research is a spectroscopic study of Coumarin 334 dissolved in methanol. The range of concentrations of the prepared stock solution was (3.39x10-9 to 2.03x10-8) M. Some optical characteristics of this dye were investigated such as absorbance and transmission spectra, absorption coefficient, refractive and extinction coefficients, oscillation and dispersion energies, and energy band gap. The absorbance spectra were recorded at 452 nm using Broad Band Cavity Enhanced Absorption Spectroscopy (BBCEAS) which depends on increasing the path length of the traveling light from the source to the detector. The minimum absorbance amount was 0.07 with a low concentration of 3.39x10-9 M. As a result, the ot

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Study the Inhibition Effect of Amoxicillin Drug for Corrosion of Carbon Steel in Saline Media
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          Potentiostatic polarization and weight loss methods have been used to investigate the corrosion behavior of carbon steel in sodium chloride solution at different concentrations (0.1, 0.4 and 0.6) M under the influence of temperatures ( 293, 298, 303, 308 and 313) K. The inhibition efficiency of the amoxicillin drug on carbon steel in 0.6 M NaCl has also been studied based on concentration and temperature. The corrosion rate showed that all salt concentrations ( NaCl solution) resulted in corrosion of carbon steel in varying ratio and 0.6 M of salt solution  was the highest rate (50.46 g/m².d). The results also indicate that the rate of corrosion increases at a temperature of 313 K.. Potentiodynamic polarization studi

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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
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          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

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Publication Date
Wed Jan 29 2025
Journal Name
Jornal Brasileiro De Patologia E Medicina Laboratorial
First Report of Three Root-Maggot Fly Genera (Diptera: Anthomyiidae) in the Fauna of Iraq
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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Engineering
Numerical Investigation of the Flexure Behavior of Reinforced Concrete Spandrel Beams with Distributed Tension Reinforcement
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When the flange of a reinforced concrete spandrel beam is in tension, current design codes and specifications enable a portion of the bonded flexure tension reinforcement to be distributed over an effective flange width. The flexural behavior of the RC L-shaped spandrel beam when reinforcement is laterally displaced in the tension flange is investigated experimentally and numerically in this work. Numerical analysis utilizing the finite element method is performed on discretized flanged beam models validated using experimentally verified L-shaped beam specimens to achieve study objectives. A parametric study was carried out to evaluate the influence of various factors on the beam’s flexure behavior. Results showed that

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