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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
Sun Jun 11 2017
Journal Name
Al-academy
Shape of Round house as an Effective Strategy in the Collection of Art Education Students
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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

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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
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
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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

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Publication Date
Mon Feb 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Performance Evaluation of a Combined Electrocoagulation– Electrooxidation Process for the Treatment of Petroleum Refinery Wastewater
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Abstract<p>The present study investigates the application of a combined electrocoagulation-electrooxidation (EC-EO) process for the treatment of wastewater generated from Al-Dewaniya petroleum refinery plant in Iraq. The EC-EO process was examined in terms of its ability to simultaneously produce coagulant and oxidant agents by using a parallel plate configuration system composed of stainless steel plates as cathode and pair of aluminum and graphite plates as anode at two different current concentrations (1.92A/l and 0.96A/l). The results showed that the best conditions for treatment of Al-Dewaniya petroleum refinery wastewater using the combined approach were current concentration of (0.96A/l), current density</p> ... Show More
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Publication Date
Tue Apr 30 2024
Journal Name
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 Pro

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining of Cross Sections for 22Na (n,α) 19F reaction from Cross Sections of 19F(α,n) 22Na reaction using the reciprocity theory for the ground state
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       In this study, light elements 19F ,22Na for  (α,n) and (n,α) reactions as well as α-particle energy  from a threshold energy  to 10 MeV are used according to the available data of reaction cross sections.  The more recent cross sections data of (α,n) and (n,α) reactions are reproduced in fine steps 86.4 KeV for 22Na (n,α) 19F  in the specified energy range, as well as cross section (α,n)  values were derived from the published data of (n,α) as a function of αenergy in the same fine energy steps by using the principle inverse reactions. This calculation involves only the ground state of  19F ,22Na in the reactions 19F (α,n) 22Na ,  2

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the External Auditor in Review of Interim Financial Information Accordance with the Internation: بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية
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In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

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Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree to Which Princess Rahma University College Students Possess E-Learning Skills Related to Moodle from their Point of View, in Light of the Corona Crisis
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This study aims to identify the degree of students of Princess Rahma University College owning e-learning skills related to MOODLE as they perceived in the of light Corona crisis. The researchers' questionnaire consisted of (37) items, distributed in three areas of e-learning skills related to the MOODLE on (147) students were chosen randomly. The results of the study showed that the degree of students 'possession of e-learning skills related to the MOODLE was significant. The results also revealed that there were statistically significant differences in the degree of students' possession of electronic learning skills related to the MOODLE due to sex in favor of females. Finally, there were no statistically significant differences in the

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Male/Female Students’ Attitudes in the University College to Applied Sciences in Gaza Towards Learning Arabic Grammar Remotely in the Course of Arabic Language Requirement During Corona Pandemic
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This study deals with examining UCAS students’ attitudes in Gaza towards learning Arabic grammar online during the Corona pandemic. The researcher has adopted a descriptive approach and used a questionnaire as a tool for data collection. The results of the study have statistically shown significant differences at the level of "0.01" between the average scores of students in favor of the students of the humanities specializations. It has also been found that the students’ attitudes at the Department of Humanities and Media towards learning Arabic grammar online are positive. Additionally, the results revealed no statistical significant differences due to the variable of UCAS students’ scientific qualifications. The results stressed

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Publication Date
Sat Dec 28 2024
Journal Name
Journal Of College Of Physical Education
Design and standardization of a progressively difficult educational test for football passing skills for first-year students in the College of Physical Education and Sports Sciences
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Standards play a vital role in documenting the values ​​of new test results in the form of tables. They are one of the basic requirements that the standardization process aims for as a complement to standardizing test procedures, and contribute to knowing the current reality of the student. The degree of readiness and level as a result of practicing different exercises for sports activities, in addition to the possibility of adopting it for comparison with his group or similar groups, classification, prediction and selection. Developing the skill of handling the football in the educational field is an important matter for achieving distinguished performance among students. This skill requires a level of accuracy, speed and control, and

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