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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
Wed Apr 03 2024
Journal Name
Chemistry Africa
Carbon Nanoparticles from Waste Zn-C Battery via an Eco-friendly Method: Characterisation and Application for Wettability Alteration
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Publication Date
Thu Jun 25 2020
Journal Name
Scientific Reports
Lysophosphatidylcholine acyltransferase 2 (LPCAT2) co-localises with TLR4 and regulates macrophage inflammatory gene expression in response to LPS
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Despite extensive investigations, an effective treatment for sepsis remains elusive and a better understanding of the inflammatory response to infection is required to identify potential new targets for therapy. In this study we have used RNAi technology to show, for the first time, that the inducible lysophosphatidylcholine acyltransferase 2 (LPCAT2) plays a key role in macrophage inflammatory gene expression in response to stimulation with bacterial ligands. Using siRNA- or shRNA-mediated knockdown, we demonstrate that, in contrast to the constitutive LPCAT1, LPCAT2 is required for macrophage cytokine gene expression and release in response to TLR4 and TLR2 ligand stimulation but not for TLR-independent stimuli. In addition, cells transfe

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Publication Date
Sun Nov 01 2020
Journal Name
Applied Surface Science
Sol-gel derived ITO-based bi-layer and tri-layer thin film coatings for organic solar cells applications
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Publication Date
Mon Apr 01 2024
Journal Name
Journal Of Environmental Chemical Engineering
A critical review describes wastewater photocatalytic detoxification over Bi5O7I-based heterojunction photocatalysts: Characterizations, mechanism insight, and DFT calculations
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Publication Date
Sat Sep 23 2023
Journal Name
Journal Of Cardiovascular And Thoracic Research
Plasminogen activator urokinase receptor as a diagnostic and prognostic biomarker in type 2 diabetic patients with cardiovascular disease
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Introduction: Cardiovascular diseases are the main cause of death among type 2 diabetic patients. Higher levels of plasminogen activator urokinase receptor have been found to predict morbidity and mortality across acute and chronic diseases in the common populace. This study aims to explore the role of serum plasminogen activator urokinase receptor levels as a cardiometabolic risk factor among type 2 diabetic Iraqi patients. Methods: Seventy type 2 diabetic patients (40 male and 30 female) (mean age: 46.20±7.56 years) participated in this study; 35 patients were with cardiovascular disease and 35 were without cardiovascular disease; their ages range was 40-55 years. In addition, 30 individuals who apparently healthy were selected a

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Publication Date
Thu Jan 25 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
SPRAYING NANO CHITOSAN LOADED WITH NPK, NETTEL AND GREEN TEA EXTRACTS AS A TOOL FOR IMPROVEMENT POTATO PRODUCTIVITY
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This study was aimed to evaluate the effect of spraying nano chitosan loaded with NPK fertilizer and nettle leaf and green tea extracts on the growth and productivity of potato for the spring and fall seasons of 2021.It was conducted at private farm in Wasit Governorate, Iraq, as a factorial experiment (5 × 5) within randomized complete block design using three replicates. The first factor included spraying with four concentrations of chitosan nanoparticles loaded with NPK fertilizer 0, 10. 15 and 20% in addition to chemical fertilization treatment, the second factor was spraying nettle leaf extract 25 and 35 gL-1 and green tea extract with 2 and 4 g.L-1, in addition to the control treatment, spraying with distilled water only. The

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Publication Date
Wed Jan 01 2025
Journal Name
Advances In Animal And Veterinary Sciences
Exposure to Environmental Perfluorooctanoic Acid (PFOA) Induced Hepatocellular Apoptosis and Alteration in Serum Biomarkers in Diabetic Guinea Pigs
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Publication Date
Thu Oct 01 2026
Journal Name
Desalination And Water Treatment
CCD-RSM optimized electrocoagulation in a 3D uni-centered iron mesh reactor with ultrasound and magnetic field assistance
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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Adherence and Beliefs to Adjuvant Hormonal Therapy in Patients with Breast Cancer: A Cross-Sectional Study (Conference Paper) #
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  Breast cancer is the most common cancer among women over the world. To reducing reoccurrence and mortality rates, adjuvant hormonal therapy (AHT) is used for a long period. The major barrier to the effectiveness of the treatment is adherence. Adherence to medicines among patients is challenging. Patient beliefs in medications can be positively or negatively correlated to adherence. Objectives: To investigate the extent of adherence and factors affecting adherence, as well as to investigate the association between beliefs and adherence in women with breast cancer taking AHT. Method: A cross-sectional study included 124 Iraqi women with breast cancer recruited from Middle Euphrates

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Prediction Unconfined Compressive Strength for Different Lithology Using Various Wireline Type and Core Data for Southern Iraqi Field
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Unconfined Compressive Strength is considered the most important parameter of rock strength properties affecting the rock failure criteria.  Various research have developed rock strength for specific lithology to estimate high-accuracy value without a core.  Previous analyses did not account for the formation's numerous lithologies and interbedded layers. The main aim of the present study is to select the suitable correlation to predict the UCS for hole depth of formation without separating the lithology. Furthermore, the second aim is to detect an adequate input parameter among set wireline to determine the UCS by using data of three wells along ten formations (Tanuma, Khasib, Mishrif, Rumaila, Ahmady, Maudud, Nahr Um

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