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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
Sat Apr 06 2024
Journal Name
Al- Anbar Medical Journal
Metastatic Ovarian Tumor from Incidental Renal Cell Carcinoma: A Case Report and Literature Review
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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison between diode laser and scalpel for lip lengthening in patients with gummy smile
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Background: lip lengthening procedure is one of the surgical options for the correction of gummy smile in patients with short upper lip. Methods: A comparative clinical study was conducted on 15 patients requiring lip lengthening procedure for the esthetic correction of excessive gingival exposure with gummy smile. Scalpel was used in seven patients and diode laser in the remaining eight patients. Under infiltration anesthesia, about one cm strip of mucosa was excised at the vestibular depth and the mucosa of the lip was sutured to the alveolar mucosa. Results: The diode laser group demonstrated less postoperative pain and swelling. Regarding postoperative ecchymosis, three patients in the scalpel group developed ecchymosis and no cases

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Publication Date
Mon May 12 2025
Journal Name
Boundary Value Problems
Minimal wave speed and traveling wave in nonlocal dispersion SIS epidemic model with delay
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This study examines traveling wave solutions of the SIS epidemic model with nonlocal dispersion and delay. The research shows that a key factor in determining whether traveling waves exist is the basic reproduction number R0. In particular, the system permits nontrivial traveling wave solutions for σ≥σ∗ for R0>1, whereas there are no such solutions for σ<σ∗. This is because there is a minimal wave speed σ∗>0. On the other hand, there are no traveling wave solutions when R0≤1. In conclusion, we provide several numerical simulations that illustrate the existence of TWS.

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Publication Date
Sat Oct 04 2025
Journal Name
Mesopotamian Journal Of Computer Science
Enhanced IOT Cyber-Attack Detection Using Grey Wolf Optimized Feature Selection and Adaptive SMOTE
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The Internet of Things (IoT) has significantly transformed modern systems through extensive connectivity but has also concurrently introduced considerable cybersecurity risks. Traditional rule-based methods are becoming increasingly insufficient in the face of evolving cyber threats.  This study proposes an enhanced methodology utilizing a hybrid machine-learning framework for IoT cyber-attack detection. The framework integrates a Grey Wolf Optimizer (GWO) for optimal feature selection, a customized synthetic minority oversampling technique (SMOTE) for data balancing, and a systematic approach to hyperparameter tuning of ensemble algorithms: Random Forest (RF), XGBoost, and CatBoost. Evaluations on the RT-IoT2022 dataset demonstrat

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Publication Date
Wed Nov 19 2014
Journal Name
Journal Of Biosciences
Caspase-like proteins: Acanthamoeba castellanii metacaspase and Dictyostelium discoideum paracaspase, what are their functions?
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Publication Date
Wed Mar 29 2023
Journal Name
Aspac J. Mol. Biol. Biotechnol.
Utilizing waste mango and avocado seeds for highly effective dye removal with activated carbon
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Activated carbon (AC) is a highly important adsorbent material, as it is a solid form of pure carbon that boasts a porous structure and a large surface area, making it effective for capturing pollutants. Thanks to its exceptional features, AC is widely used for purifying water that is contaminated with odors and removing dyes in a cost-effective manner. A variety of carbonic materials have been employed to prepare AC, and this study aimed to evaluate the suitability of utilizing waste mango and avocado seeds for this purpose, followed by testing their efficacy in removing dye from aqueous solutions. The results indicate that using waste mango and avocado as AC is technically feasible, achieving dye removal percentages of 98% and 93%,

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Publication Date
Wed Nov 01 2023
Journal Name
The Saudi Dental Journal
Salivary lactate dehydrogenase and salivary total protein as potential biomarkers for screening periodontal disease
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Abstract Background: Timely diagnosis of periodontal disease is crucial for restoring healthy periodontal tissue and improving patients’ prognosis. There is a growing interest in using salivary biomarkers as a noninvasive screening tool for periodontal disease. This study aimed to investigate the diagnostic efficacy of two salivary biomarkers, lactate dehydrogenase (LDH) and total protein, for periodontal disease by assessing their sensitivity in relation to clinical periodontal parameters. Furthermore, the study aimed to explore the impact of systemic disease, age, and sex on the accuracy of these biomarkers in the diagnosis of periodontal health. Materials and methods: A total of 145 participants were categorized into three groups based

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
Citric Acid Production: Raw Material, Microbial Production, Fermentation Strategy and Global Market: Critical Review
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Citric acid is an essential ingredient for the manufacture of (12) key industrial chemicals. Citric acid use is increasing steadily with a high annual growth rate as a result of the development of ever more sophisticated applications. Citric acid is widely utilized in the food and pharmaceutical industries due to its low toxicity when compared to other acidulous. Other uses for citric acid can be found in cleaning supplies and detergents. Based on information from a review of the literature, Citric acid production substrates and methods for surface fermentation, submerged fermentation, solid-state fermentation, and international market expansion are all covered in the current review study. Finally, there is still much to learn about the

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Publication Date
Mon Jun 01 2026
Journal Name
Ieee Access
Offline Voice-Controlled Lower Limb Rehabilitation Robot Using Forward Kinematics and Fuzzy Command Matching
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Lower limb Rehabilitation Robots (LLRRs) assist in therapeutic tasks that involve gait recovery and joint mobility recovery of the lower limbs, in patients recovering from neurologic injuries such as stroke as well as spinal cord injury. LLRRs can sometimes be driven by preprogrammed trajectories or Inverse Kinematics (IK) trajectories, which bring increased computational demand and command supported interaction. This paper proposes an interactive control framework for LLRRs using a hybrid mix of Forward Kinematics (FK) driven movement and an offline Voice Conversational Agent (VCA), based on the Vosk speech recognition engine. The framework proposed is modular in nature that is completely “local”, running offline with no need for the I

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Publication Date
Wed Jan 01 2025
Journal Name
Ieee Access
Enhanced Spectral Efficiency in RIS-Assisted MIMO Systems Through Joint Precoding and RIS Configuration
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