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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
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Dynamic Capabilities on competitive advantage Analytical research in Iraqi Cement State Company
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       The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention

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Publication Date
Wed Jun 28 2023
Journal Name
Mathematics
The Impact of Fear on a Harvested Prey–Predator System with Disease in a Prey
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A mathematical eco-epidemiological model consisting of harvested prey–predator system involving fear and disease in the prey population is formulated and studied. The prey population is supposed to be separated into two groups: susceptible and infected. The susceptible prey grows logistically, whereas the infected prey cannot reproduce and instead competes for the environment’s carrying capacity. Furthermore, the disease is transferred through contact from infected to susceptible individuals, and there is no inherited transmission. The existence, positivity, and boundedness of the model’s solution are discussed. The local stability analysis is carried out. The persistence requirements are established. The global behavior of th

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Scopus (8)
Crossref (5)
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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Paramyxoviruses and Multiple Sclerosis
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Multiple Sclerosis (MS) is a progressive neurological disease characterized by periods of quiescence and exacerbation, epidemiological data suggest the notion that MS is an acquired autoimmune disease caused by environmental factors, probably infectious, in genetically susceptible individuals.The submitted research was attempted to study the possible viral (Paramyxoviruses) role in MS, the sera of 57 MS patients were assayed for anti-measles and anti-mumps IgG antibodies using ELISA technique, the results were compared in order to establish the presence or absence of a significant difference regarding both number of positive cases and antibodies titer between the two groups, the results revealed that there is no in number of measles posit

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Crossref
Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
The aesthetic formation of metaphor Textual reading in the office of Majd al-Din al-Nashabi (D. 656 A.H)
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وظَّفَ الشاعرُ مجد الدين النُّشَّابي الصورة الاستعارية التي شكلت سمةً جمالية بارزة من سماتِ التشكيل الشعري عنده, وأحد المكونات الأساسية في بنية قصائده الشعرية وهي جوهر الإبداع ومحط التذوق عند المتلقي, إذ يشكل الشاعر صوره الاستعارية المتنوعة متولدة من خياله وعواطفه ومتوافقة مع الموضوع لتصبح الصورة  الاستعارية ركنًّا من أركان التشكيل الفني الشعري عند الشاعر .

والتصوير الاستعاري له القدرة بالتشكيل ا

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
The Influence of Different Light Wavelengths on Growth, Enzymes Activity and Photosynthesis of the Marine Microalga Dunaliella parva W.Lerche 1937
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Light is an important factor that influences the growth and photosynthetic efficiency of microalgae; however, little is known about how light intensity together with the wavelength affect the photosynthetic capacity and growth of marine microalgae. In the present study, the growth of the marine green microalga Dunaliella parva was studied and optimized under different light intensities (25 ~ 70 μmol m-2 s-1) and qualities (blue, green, and red) in comparison with white light at 40 μmol m-2 s-1 as a control. The growth was monitored by counting the cell number, pigment content, Chl a, Chl b, and carotenoids concentrations. The optimal growth and highest photosyntheti

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Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Theoretical Analysis of Concentric Flow of Spherical Capsule in Laminar Flow
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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of integration between the earned value management model and the value flow map in rationalizing the costs of construction projects: applied research in Al-Rasheed General Company for Construction Contracting
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The research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying

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Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
The Thermal Properties of Gliding arc Plasma Produced by Laboratory Reverse Vortex Flow System
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A low-cost reverse flow plasma system powered by argon gas pumping was built using homemade materials in this paper. The length of the resulting arc change was directly proportional to the flow rate, while using the thermal camera to examine the thermal intensity distribution and demonstrating that it is concentrated in the centre, away from the walls at various flow rates, the resulting arc's spectra were also measured. The results show that as the gas flow rate increased, so did the ambient temperature. The results show that the medium containing the arc has a maximum temperature of 34.1 ˚C at a flow rate of 14 L/min and a minimum temperature of 22.6 ˚C at a flow rate of 6 L/min.

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis The Consistency Between The Tariff And The Exchange Rate And Their Reflection On The Trade Balance In Iraq
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       The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent

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Crossref
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Importance of obligation to the rules of professional conduct and its impact on tax revenues: An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes
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The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

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