Preferred Language
Articles
/
jpgiafs-106
The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
...Show More Authors

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.

 

Crossref
View Publication
Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Image Compression Using Tap 9/7 Wavelet Transform and Quadtree Coding Scheme
...Show More Authors

This paper is concerned with the design and implementation of an image compression method based on biorthogonal tap-9/7 discrete wavelet transform (DWT) and quadtree coding method. As a first step the color correlation is handled using YUV color representation instead of RGB. Then, the chromatic sub-bands are downsampled, and the data of each color band is transformed using wavelet transform. The produced wavelet sub-bands are quantized using hierarchal scalar quantization method. The detail quantized coefficient is coded using quadtree coding followed by Lempel-Ziv-Welch (LZW) encoding. While the approximation coefficients are coded using delta coding followed by LZW encoding. The test results indicated that the compression results are com

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Copper Nanoparticles Synthesized in Biopolymer Matrix and Their Application in Antibacterial Activity
...Show More Authors

Copper is a cheaper alternative to various noble metals with a range of potential applications in the field of nanoscience and nanotechnology. However, copper nanoparticles have major limitations, which include rapid oxidation on exposure to air. Therefore, alternative pathways have been developed to synthesize metal nanoparticles in the presence of polymers and surfactants as stabilizers, and to form coatings on the surface of nanoparticles. These surfactants and polymeric ligands are made from petrochemicals which are non- renewable. As fossil resources are limited, finding renewable and biodegradable alternative is promising.The study aimed at preparing, characterizing and evaluating the antibacterial properties of copper nanoparticle

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sat Feb 03 2018
Journal Name
Al- Utroha Journal
Grice’s Maxims in British and American Conversation: A Comparative Study.
...Show More Authors

DBN Rashid, Al- Utroha Journal, 2018

View Publication
Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Studying Association between Thyroid Disorders and Helicobacter pylori infection in Iraqi Patients
...Show More Authors

This study was aimed to investigate the association between thyroid disorder and Helicobacter pylori infection in 122 patients (100 females and 22 males )and for comparison, 60 healthy individuals (31females and 29 males),who had no thyroid disorder, were also included in the study. Blood samples were collected from both patients and the healthier individuals. Enzyme Linked Fluorescent Assay (ELFA) technique through using Vitek Immuno Diagnostic Assay System (VIDAS) was applied to measure levels of the thyroid hormones (tri-iodothyronine T3, tetra-iodothyroxine T4) and thyroid stimulating hormone (TSH). From the results obtained, patients were classified into three groups: 40 were

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Cultural harmony and its in contemporary Mexican painting: حمدية كاظم روضان المعموري
...Show More Authors

  We live in a world where cultures and visions overlap .. Therefore, every society seeks to create a harmonization that is in line with the data of those special cultures and reproduces those cultures and defines their paths. There are cultures based on historical action and experience and others that work on historical displacement, and art is one of the most important means of transmitting cultures and establishing their aesthetic harmony. This research is concerned with studying (cultural patterns and their representations in contemporary Mexican painting) and it falls into four chapters. The first chapter is devoted to explaining the research problem, its importance, the need for it, the goal of the research, and identifying th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Lipid Profile and Insulin Resistance in Patients with Type-ΙΙ Diabetes Mellitus
...Show More Authors

Objective: To investigate the relation between dyslipidemia and insulin resistance where it is one of the metabolic
disorders in patients with type-ΙΙ diabetes mellitus and compare the results with the control group.
Methodology: Blood samples were collected from (35) patients with type-ΙΙ diabetes mellitus, besides (35) healthy
individuals as a control group were enrolled in this study. The age of all subjects range from (20-50). Serum was
used in determination of glucose, insulin, lipid profile (cholesterol (Ch), triglyceride (TG), high-density lipoprotein
(HDL-Ch), low-density lipoprotein (LDL-Ch) and very low-density lipoprotein (VLDL), for patients and control
groups. Insulin resistance (IR) was calculated acco

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 01 2010
Journal Name
Baghdad Science Journal
Relation between Body Iron Store and Insulin Resistance in Type 2 Diabetes
...Show More Authors

The clinical impact of interaction between body iron status (serum iron and ferritin) and type 2 diabetes has been investigated in this study. Thirty-six females were enrolled, eighteen type 2 diabetes and eighteen apparently healthy. These two groups were matched for age and body mass index BMI. The eighteen diabetes females were matched for age, BMI, pharmacological treatment (oral hypoglycemic agent), and chronic diabetes complications. The biochemical parameters measured for both groups (control and diabetes patient) were fasting insulin (Io), fasting blood glucose (Go), serum iron and ferritin. A significant increase in all parameters in patients compared to healthy control was noticed. The insulin resistance (IR) which was calculat

... Show More
Publication Date
Tue Mar 24 2009
Journal Name
Proceeding Of 3rd Scientific Conference Of The College Of Science, University Of Baghdad.
A Comparison Between Galactic and Large Magellanic Cloud (LMC) Interstellar Extinction Curves
...Show More Authors

Average interstellar extinction curves for Galaxy and Large Magellanic Cloud (LMC) over the range of wavelengths (1100 A0 – 3200 A0) were obtained from observations via IUE satellite. The two extinctions of our galaxy and LMC are normalized to Av=0 and E (B-V)=1, to meat standard criteria. It is found that the differences between the two extinction curves appeared obviously at the middle and far ultraviolet regions due to the presence of different populations of small grains, which have very little contribution at longer wavelengths. Using new IUE-Reduction techniques lead to more accurate result.

Publication Date
Fri Sep 01 2017
Journal Name
International Research Journal Of Engineering And Technology
A POWERFUL AUTOMATED IMAGE INDEXING AND RETRIEVAL TOOL FOR SOCIAL MEDIA Sample
...Show More Authors

The Internet image retrieval is an interesting task that needs efforts from image processing and relationship structure analysis. In this paper, has been proposed compressed method when you need to send more than a photo via the internet based on image retrieval. First, face detection is implemented based on local binary patterns. The background is notice based on matching global self-similarities and compared it with the rest of the image backgrounds. The propose algorithm are link the gap between the present image indexing technology, developed in the pixel domain, and the fact that an increasing number of images stored on the computer are previously compressed by JPEG at the source. The similar images are found and send a few images inst

... Show More
Preview PDF
Publication Date
Mon May 04 2020
Journal Name
Offshore Technology Conference
Hydrate Equilibrium Model for Gas Mixtures Containing Methane, Nitrogen and Carbon Dioxide
...Show More Authors
Abstract<p>Gas hydrate formation is considered one of the major problems facing the oil and gas industry as it poses a significant threat to the production, transportation and processing of natural gas. These solid structures can nucleate and agglomerate gradually so that a large cluster of hydrate is formed, which can clog flow lines, chokes, valves, and other production facilities. Thus, an accurate predictive model is necessary for designing natural gas production systems at safe operating conditions and mitigating the issues induced by the formation of hydrates. In this context, a thermodynamic model for gas hydrate equilibrium conditions and cage occupancies of N2 + CH4 and N2 + CO4 gas mix</p> ... Show More
View Publication
Crossref (6)
Crossref