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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 Mar 13 2011
Journal Name
Baghdad Science Journal
Bacteriological and Cytological study For bronchial washes from lung cancer patients
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The study included the collection of 75 bronchial wash samples from patients suspected to have lung cancer. These samples were subjected to a diagnostic cytological study to detect the dominant type of lung cancer. It was noticed that 33 patients proved to have a lung cancer out of 75 (44%) of these, 19 cases (57.6%)were diagnosed having Squamus cell carcinoma,7cases (21.21%) showed Adenocarcinoma ,6 cases (18.18%) were having small cell carcinoma while only one case (3.03%)was large cell carcinoma .Nearly 70% of cases were correlated with smokers .Bacteria were isolated from 53 patients in which 33 isolates were associated with the cancer cases while 20 of them from non infected patients. By using different morphological ,biochemical test

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Publication Date
Wed Dec 04 2024
Journal Name
F1000research
Correlation between plasma homocysteine and ischemic heart disease in young Adults
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Background Cardiovascular disease (CVD) is a leading cause of death worldwide. Ischemic heart disease is a major cause of morbidity and mortality. Lack of blood supply to the brain can cause tissue death if any of the cerebral veins, carotid arteries, or vertebral arteries are blocked. An ischemic stroke describes this type of event. One of the byproducts of methionine metabolism, the demethylation of methionine, is homocysteine, an amino acid that contains sulfur. During myocardial ischemia, the plasma level of homocysteine (Hcy) increases and plays a role in many methylation processes. Hyperhomocysteinemia has only recently been recognized as a major contributor to the increased risk of cardiovascular disease (CVD) owing to its eff

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Leadership qualities among kindergarten children and its relationship to some variables
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There is no doubt that leadership is a social phenomenon , and human activity does not take place , but remained in the family cohesive have a common goal Alaho instil confidence in the same of her sons to be better , and the importance of this subject Arta researchers to identify the extent to which children in this phenomenon and to identify the causes and extent of its spread in the community , has been directing an open question (Appendix 1) to a group of kindergarten teachers , to learn about the characteristics of leadership that can be enjoyed by kindergarten children . The current research aims to:
1. Detect levels of leadership qualities among kindergarten children in the light of the characteristics of leadership skills
2

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Publication Date
Mon Dec 14 2020
Journal Name
2020 13th International Conference On Developments In Esystems Engineering (dese)
Anomaly Based Intrusion Detection System Using Hierarchical Classification and Clustering Techniques
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With the rapid development of computers and network technologies, the security of information in the internet becomes compromise and many threats may affect the integrity of such information. Many researches are focused theirs works on providing solution to this threat. Machine learning and data mining are widely used in anomaly-detection schemes to decide whether or not a malicious activity is taking place on a network. In this paper a hierarchical classification for anomaly based intrusion detection system is proposed. Two levels of features selection and classification are used. In the first level, the global feature vector for detection the basic attacks (DoS, U2R, R2L and Probe) is selected. In the second level, four local feature vect

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Publication Date
Thu Jan 20 2022
Journal Name
Webology
Red Monkey Optimization and Genetic Algorithm to Solving Berth Allocation Problems
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In the past two decades, maritime transport traffic has increased, especially in the case of container flow. The BAP (Berth Allocation Problem) (BAP) is a main problem to optimize the port terminals. The current manuscript explains the DBAP problems in a typical arrangement that varies from the conventional separate design station, where each berth can simultaneously accommodate several ships when their entire length is less or equal to length. Be a pier, serve. This problem was then solved by crossing the Red Colobuses Monkey Optimization (RCM) with the Genetic Algorithm (GA). In conclusion, the comparison and the computational experiments are approached to demonstrate the effectiveness of the proposed method contrasted with other

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Publication Date
Fri Oct 28 2022
Journal Name
Surgical Neurology International
Extracranial carotid localized fibromuscular dysplasia: A case report and literature review
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Background:

Fibromuscular dysplasia (FMD) is a noninflammatory and nonatherosclerotic arteriopathy that is characterized by irregular cellular proliferation and deformed construction of the arterial wall that causes segmentation, constriction, or aneurysm in the intermediate-sized arteries. The incidence of FMD is 0.42–3.4%, and the unilateral occurrence is even rarer. Herein, we report a rare case of a localized extracranial carotid unilateral FMD associated with recurrent transient ischemic attacks (TIAs) treated by extracranial-intracranial bypass for indirect revascularization. The specific localization of the disease rendered our case unique.

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Publication Date
Sat May 01 2021
Journal Name
Chemical Engineering Research And Design
Ternary glycerol-based deep eutectic solvents: Physicochemical properties and enzymatic activity
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The present study investigates deep eutectic solvents (DESs) as potential media for enzymatic hydrolysis. A series of ternary ammonium and phosphonium-based DESs were prepared at different molar ratios by mixing with aqueous glycerol (85%). The physicochemical properties including surface tension, conductivity, density, and viscosity were measured at a temperature range of 298.15 K – 363.15 K. The eutectic points were highly influenced by the variation of temperature. The eutectic point of the choline chloride: glycerol: water (ratio of 1: 2.55: 2.28) and methyltriphenylphosphonium bromide:glycerol:water (ratio of 1: 4.25: 3.75) is 213.4 K and 255.8 K, respectively. The stability of the lipase enzyme isolated from porcine pancreas (PPL) a

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Correlation between Serum and Tissue Markers in Breast Cancer Iraqi Patients
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Breast cancer is the most prevalent malignancy among women worldwide, in Iraq it ranks the first among the population and the leading cause of cancer related female mortality. This study is designed to investigate the correlations between serum and tissue markers in order to clarify their role in progression or regression breast cancer. Tumor Markers are groups of substances, mainly proteins, produced from cancer cell or from other cells in the body in response to tumor.  The study was carried out from April 2018 to April 2019 with total number of 60 breast cancer women. The blood samples were collected from breast cancer women in postoperative and pretherapeutic who attended teaching oncology hospital of the medical city in Baghdad and

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Publication Date
Sat Dec 01 2018
Journal Name
Fuel
Biodiesel from batch and continuous oleic acid esterification using zeolite catalysts
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Publication Date
Fri Jun 04 2021
Journal Name
Oral Surgery
Calcifying epithelial odontogenic tumour series with unique clinical and histopathological features
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Abstract<sec><title>Background and aims

Calcifying epithelial odontogenic tumour (CEOT) is a benign odontogenic neoplasm of epithelial origin that secretes an amyloid‐like protein tending towards calcification. This study aims to describe a case series from Iraq of one of the rarest odontogenic tumours.

Materials and methods

Clinical and histopathological analysis of Calcifying epithelial odontogenic tumour cases that are archived at the oral pathology laboratory of the college of dentistry (Baghdad University) from 2000 to 2019.

Results

Six cases of CEOT were regi

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