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 Jan 01 2023
Journal Name
Journal Of Indian Academy Of Oral Medicine And Radiology
Salivary biomarkers (Vitamin D, Calcium, and Estrogen Hormone) in postmenopausal women with osteoporosis
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Oct 15 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Combining Convolutional Neural Networks and Slantlet Transform For An Effective Image Retrieval Scheme
...Show More Authors

In the latest years there has been a profound evolution in computer science and technology, which incorporated several fields. Under this evolution, Content Base Image Retrieval (CBIR) is among the image processing field. There are several image retrieval methods that can easily extract feature as a result of the image retrieval methods’ progresses. To the researchers, finding resourceful image retrieval devices has therefore become an extensive area of concern. Image retrieval technique refers to a system used to search and retrieve images from digital images’ huge database. In this paper, the author focuses on recommendation of a fresh method for retrieving image. For multi presentation of image in Convolutional Neural Network (CNN),

... Show More
Scopus (10)
Crossref (3)
Scopus Crossref
Publication Date
Sat Jul 02 2016
Journal Name
Iraqi Medical Journal
Screeing for Hepatitis ( HBs Ag) and Hepatitis C (HCV Ab) Among Dialysis Children.
...Show More Authors

Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Dental Caries and Treatment Needs among Kindergarten Children in Al-Basrah Governorate/Iraq
...Show More Authors

Background: Dental caries is a disease occurs in the world in both developed and developing countries, it is still widespread among children and it can be controlled but not eliminated , most of tooth loss occurs due to dental caries and its complications. The aim of this study was to estimate the occurrence, and severity of dental caries and treatment needs among kindergarten children in Al-Basrah governorate. Materials and methods: The sample consisted of 1000 kindergarten children at age of 4-5 years old (445 boys and 555 girls) from urban areas in Al-Basrah city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO (1987). Results: The percentage of dental caries was (80.8%) of the tota

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 30 2008
Journal Name
Al-kindy College Medical Journal
Left Ventricular Hypertrophy in Diabetic Patients and Its Relation to Other Diabetic Complications
...Show More Authors

Background: left ventricular hypertrophy is independent risk factor for cardiovascular morbidity and mortality. The presence of diabetic complications such as autonomic neuropathy and retinopathy may predict cardiac structural changes in diabetic patients. Objective: To explore the chance of occurrence of left ventricular hypertrophy in diabetic patients and whether it is related to the presence of other diabetic complications. Methods: ninty seven (97) normotensive diabetic patients (57) type II with mean duration of diabetes of (12±6 y) and forty (40) type I with mean duration of (8±6 y) were studied by echocardiography and compared with 41 patients as control. Results: The LVMI was significantly higher in type II diabetics compared

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Pakistan Heart Journal
Workplace Violence and Nursing Job Performance at Pediatric Emergency Departments: A Comparative Study
...Show More Authors

Publication Date
Sat Jul 23 2022
Journal Name
Arab World English Journal
Impoliteness Formulas, Triggers, and Purposes to Refusal as Employed by Iraqi English Learners
...Show More Authors

The present study aims at scrutinizing the impoliteness types, causes, and purposes utilized by Iraqi English language learners when refusing marriage proposals. Thus, it attempts to answer the questions: (1) what are the impoliteness formulas used by the Iraqi learners of English in refusing marriage proposals?, and (2) What are their impoliteness triggers/causes and the purposes? The study is significant in bridging the gap that few linguistic types of research concentrate on studying intentionality and emotions allied with impoliteness. Data were collected from 35 Iraqi learners of English responding to 6 situations of marriage. The data were analyzed using Culpeper’s (2011) formulas of impoliteness and Bousfield’s (2007) impolite

... Show More
View Publication
Crossref
Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Structural and Optical Properties for Nanostructure (Ag2O/Si & Psi) Films for Photodetector Applications
...Show More Authors

Ag2O (Silver Oxide) is an important p-type (in chasm to most oxides which were n-type), with a high conductivity semiconductor. From the optical absorbance data, the energy gap value of the Ag2O thin films was 1.93 eV, where this value substantially depends on the production method, vacuum evaporation of silver, and optical properties of Ag2O thin films are also affected by the precipitation conditions. The n-type and p-type silicon substrates were used  with porous silicon wafers to precipitate  ±125 nm, as thick Ag2O thin film by thermal evaporation techniques in vacuum and via rapid thermal oxidation of 400oC and oxidation time 95 s, then characterized by measurement of

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Composites Science
Sawdust-Based Concrete Composite-Filled Steel Tube Beams: An Experimental and Analytical Investigation
...Show More Authors

Incorporating waste byproducts into concrete is an innovative and promising way to minimize the environmental impact of waste material while maintaining and/or improving concrete’s mechanical characteristics and strength. The proper application of sawdust as a pozzolan in the building industry remains a significant challenge. Consequently, this study conducted an experimental evaluation of sawdust as a fill material. In particular, sawdust as a fine aggregate in concrete offers a realistic structural and economical possibility for the construction of lightweight structural systems. Failure under four-point loads was investigated for six concrete-filled steel tube (CFST) specimens. The results indicated that recycled lightweight co

... Show More
View Publication
Scopus (7)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Thu Jun 20 2024
Journal Name
Ingénierie Des Systèmes D Information
Enabling Technologies for Ultra-Low Latency and High-Reliability Communication in 6G Networks
...Show More Authors

View Publication Preview PDF
Scopus (10)
Crossref (6)
Scopus Crossref