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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 Sep 07 2008
Journal Name
Baghdad Science Journal
Chromosomal aberrations and N-ras activation in human larynx carcinoma cell line Hep-2.
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In the present study, cytogenetic and molecular techniques were conducted to detect the chromosomal aneuploidy and the involvement of N and H genes in squamous larynx carcinoma cell line Hep-2.Our results showed that numerical and structural abnormalities were involved in larynx cancer Hep-2.The total number of chromosomes ranging from tripolyploidy in passage187to more than that in passage207.The more frequent chromosomes involved in numerical aberrations were chromosomes1,7,16,17 and 18. Structural chromosomal aberrations were also detected.Deletion of short arm was detected in chromosome 1(del 1p) and the long arm of chromosome 1(del 1q)and 6(del 6q).Gaining on short arms were also recorded in chromosomes 3(3p+) and 12(12p+).At the mole

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Publication Date
Fri Feb 09 2024
Journal Name
Pharmacia
Evaluation of types and concentration of bile salts impact on physical properties of nisoldipine-loaded bilosomes
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Background: Bilosomes are lipid vesicles that exhibit flexibility and deformability. They consist of phospholipids and amphiphilic bile salts. Compared to the normal vesicular systems such as liposomes and niosomes, bilosomes provide several notable advantages, including simplified manufacturing, cost-effectiveness, and enhanced stability.

Aim: The main objective of the present work was to evaluate the effect of different bile salts on the physical properties that include entrapment efficiency, vesicle size, and polydispersity index(PDI). In addition, in vitro drug release for nisoldipine (NSD) loaded bilosomes was evaluated.

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Person-Organization's Environment Fit and it's Reflection on the Work Outcomes
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This study aims to studying of Person and organization’s environment fit in a sample of Private bank’s reflection in its basic dimensions (Person-organization fit ,Person-Job fit, Person-group fit and Person- Person-fit )in the Work Outcomes (job satisfaction, the intention to leave the job, Job Engagement, and organizational  citizenship behavior ).

The questionnair’e has been used as a basic  instrument to gather data , As well as personal interviews with some of the staff of the research sample of private banks which were represented by (5) and included banks (Bank of Assyria for investment, the North Bank for Finance and Investment , Bank of the Tigris

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Publication Date
Sat Apr 30 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Effect of exercises on the VertiMax device on the endurance of under 16-years of age discus throwers
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The primary aim of the present study was to prepare a set of exercises on the multi-resistor VertiMax device and to identify the effect of these exercises on the development of the endurance of discus throwers under 16 years old. The design of the present study was experimental. Participants were selected using purposive sampling method. A total of 5 discuss players constituted the sample of the study. The authors found a significant improvement in the levels of endurance and performance as a result of the training on the VertiMax device. Therefore, it is recommendable to use exercises on the VertiMax device to improve the endurance and performance of under 16-years of age discus throwers.

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Publication Date
Fri Dec 31 2021
Journal Name
Dental And Medical Problems
Effect of the local application of bupivacaine in early pain control following impacted mandibular third molar surgery: A randomized controlled study
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Background: Postoperative pain is one of the main complications following impacted mandibular third molar (IMTM) surgery. Objectives: The aim of this study was to assess the effect of the local application of bupivacaine on reducing early postoperative pain following IMTM surgery. Material and methods: A prospective, single-blinded, randomized controlled study was conducted on 40 patients who had undergone the surgical removal of an IMTM under local anesthesia. In the study group (n = 20), absorbable gelatin sponge (AGS) soaked in 3 mL of 0.5% plain bupivacaine hydrochloride was locally applied in the post-extraction socket. In the control group (n = 20), AGS soaked in 3 mL of normal saline was used. Pain intensity was assessed using a pa

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Publication Date
Wed May 28 2025
Journal Name
Retos
The effect of exercises in the third intensity zone of the strength characteristic of speed for the legs on some physiological and biochemical indicators for handball players
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Objective: preparing exercises for the third intensity zone for strength and speed for the legs, and identifying their effect on some physiological and biochemical indicators for (the level of lactic acid concentration, the concentration of sodium bicarbonate, the concentration level of (potassium K+) and (sodium Na+) in the blood, and the number of breathing times (RF) Research methodology: the experimental research method was adopted by designing the experimental and control groups on a sample of Army Sports Club players amounting to (16) players, deliberately selected (100%) from their community using a comprehensive enumeration method, and then divided into two groups of equal number, After determining the tests for physiologica

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Publication Date
Wed Nov 30 2016
Journal Name
International Business Management
ESTIMATE OF THE MULTIPLIER EFFECT OF THE MONETARY AND FISCAL POLICY ON NON-OIL GROSS DOMESTIC PRODUCT IN THE IRAQI ECONOMY FOR THE PERIOD OF 1990-2014
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The monetary policy is a vital method used in implementing monetary stability through: the management of income and adjustment of the price (monetary targets) in order to promote stability and growth of real output (non-cash goals); the tool of interest rate and direct investment guides or movement towards the desired destination; and supervisory instruments of monetary policy in both quantitative and qualitative. The latter is very important as a standard compass to investigate the purposes of the movement monetary policy in the economy. The public and businesses were given monetary policy signals by those tools. In fiscal policy, there are specific techniques to follow to do the spending and collection of revenue. This is done in order to

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Publication Date
Thu Jun 15 2023
Journal Name
Bionatura
Effect of aqueous extracts of the sprouted seeds on the quantitative and qualitative yield of the coral lettuce cultured under the modified nutrient solution film NFT system
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The study was conducted at the fields of the Dept. of Horticulture and Garden Engineering, College of the Agricultural Engineering Sciences, Jadriyah in the fall season of 2020-2021 aiming to culture the coral lettuce with green and red leaves under the hydroponics system using the modified nutrient solution film NFT and study the effect of aqueous extracts of alfalfa and berseem sprouted seeds on the quantitative and qualitative yield of the lettuce crop. The research was conducted as an experiment of split plots within the Randomized Complete Block Design (RCBD) of three replicates. The seedlings of the green coral lettuce, Locarno RZ, and red coral lettuce, Locarno RZ, symbolized by A and B respectively, were transferred to the c

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF PLANT DENSITIES ON THE GROWTH AND YIELD OF SUNFLOWER Helianthus annuus L.: EFFECT OF PLANT DENSITIES ON THE GROWTH AND YIELD OF SUNFLOWER Helianthus annuus L.
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A field experiment was conducted at the experimental field of botanical garden, faculty of science, university of Baghdad, in order to study the effect of plant density on growth and yield of two local cultivars of sunflower (Sin Althieb and Shumose). The densities used were 4.4 and 8.8 plant/m2. The results showed difference between cultivars in their agronomic traits and their yields. There was a significant increase in plant height and leaf area index by increasing the plant density, while head diameter, number of seeds and leaf area decreased. But the most significant effect was the increasing in yield and biological yield by increasing the plant density. There was an increase by 72% and 58% in the yield and 79% an

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Publication Date
Mon Dec 01 2014
Journal Name
Iraqi Journal Of Science,
Detection of human leukocyte antigen and celiac disease auto antibodies in serum of patients with multiple sclerosis
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To determine the important pathogenic role of celiac disease in triggering several autoimmune disease, thirty patients with Multiple Sclerosis of ages (22-55) years have been investigated and compared with 25 healthy individuals. All the studied groups were carried out to measure anti-tissue transglutaminase antibodies IgA IgG by ELISA test, anti-reticulin antibodies IgA and IgG, and anti-endomysial antibodies IgA and IgG by IFAT. There was a significant elevation in the concentration of anti-tissue transglutaminase antibodies IgA and IgG compared to control groups (P≤0.05), there was 4(13.33%) positive results for anti-reticulin antibodies IgA and IgG , 3(10%) positive results for anti-endomysial antibodies IgA and IgG . There were 4 pos

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