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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
Thu Aug 24 2023
Journal Name
Environmental Monitoring And Assessment
Rice husk coated with copper oxide nanoparticles for 17α-ethinylestradiol removal from an aqueous solution: adsorption mechanisms and kinetics
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The 17 α-ethinylestradiol (EE2) adsorption from aqueous solution was examined using a novel adsorbent made from rice husk powder coated with CuO nanoparticles (CRH). Advanced analyses of FTIR, XRD, SEM, and EDSwere used to identify the classification parameters of a CRH-like surface morphology, configuration, and functional groups. The rice husk was coated with CuO nanoparticles, allowing it to create large surface area materials with significantly improved textural qualities with regard to functional use and adsorption performance, according to a detailed characterization of the synthesized materials. The adsorption process was applied successfully with elimination effectiveness of 100% which can be kept up to 61.3%. The parameters of ads

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Publication Date
Tue Mar 19 2024
Journal Name
Jordan Journal Of Pharmaceutical Sciences
MMP-1 and MMP-7 Expression is Influenced by Ginsenosides in Mice Exposed to Aflatoxin B1: in vivo Study
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Panax ginseng (PG), one of the most widely used herbal medicines, has demonstrated various beneficial effects such as anti-inflammatory, antioxidant, and anticancer impacts. Naturally occurring ginsenosides in the ginseng plant inhibit cell proliferation and significantly reduce liver damage induced by certain chemicals. Aflatoxin B1 (AFB1) is a primary mycotoxin due to its hepatotoxic, immunotoxic, and oncogenic effects in animal models and humans. In this study, we examined the effects of assorted doses of PG aqueous crude extract on the expression of matrix metalloproteinase 1 and 7 (MMP-1 and MMP-7) in the kidney, spleen, and liver of experimental AFB1-exposed mice, using immunohistochemistry (IHC). Mice were orally administered

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Local wheat peel as a solid surface to remove Azure B dye from aqueous solution:Equilibrium isotherms and thermodynamic study
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In this research local wheat peel was used as an adsorbent surface for removal of Azure B (AB) dye from the aqueous solution. The adsorption process was performed at different experimental parameters, equilibrium time, temperature, ionic strength and solution pH. The isotherms of adsorption are of H-type as compared with Giles curves and the adsorption data were coincide with Freundlich equation. The adsorption kinetic data were analyzed using pseudo- first and second order kinetic models. The effect of temperature was studied and the amount of dye adsorbed was found to increase with the increasing of temperature from 25 to 50 oC. The values of thermodynamic functions like enthalpy and entropy have been estimated. The quantity of adso

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Nitric Oxide, Peroxynitrite and Malondialdehyde Levels as Markers for Nitrosative/Oxidative Stress in Iraqi Patients with Systemic Lupus Erythematosus
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Systemic lupus Erythematosus is an autoimmune disease of unknown aetiology affecting multiple organ system. Reactive nitrogen and oxygen species are claimed to play a role in this disease. However, the potential of Nitrosative/Oxidative Stress to elicit an autoimmune, response remain till now largely unexplored in humans. This study was done to investigate the status and contribution of nitrosative/oxidative stress in Iraqi patients for systemic lupus erythematosus. Blood samples from 19 patients with systemic lupus erythematosus and 19 age-and sex- matched apparently healthy controls were evaluated for serum levels of nitrosative/oxidative stress markers including nitric oxide, peroxynitrite and malondialdehyde. Nitric oxide levels were

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Employees Empowerment Strategy And Its Effect In Organizational Innovation Achievement: Applied Study In Diyala Public Company For Electrical Industrial
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This research tests the relationship linkage and effect between the Employees Empowerment Strategy and Organizational Innovation, The research problem is how to understand the Employees Empowerment Strategy role in the achievement Organizational Innovation in Diyala Public Company For Electrical Industrial. A questionnaire was used in data collection depending on the distribution of (32) forms to the research sample. Data were analyzed Using (SPSS)program. Using a number of statistical tools for tests the research hypothesis. The research found set of conclusions, one of the most important thinks was, that there is a linkage and impact relation between Employees Empowerment Strategy, its variables, and Organizational Innovation a

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Publication Date
Tue Dec 01 2020
Journal Name
Environmental Nanotechnology, Monitoring & Management
Sulfonated polyindole coated magnetic zincoxysulfide ([email protected]@SPID) core/shell nanocatalyst for simultaneous photocatalytic H2 production and BPA degradation
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Photocatalyst composed of core/shell magnetic zincoxysulfide nanocomposite coated with sulfonated polyindole ([email protected]/SPID) has been prepared and used for simultaneous photocatalytic H2 production and Bisphenol A (BPA) degradation. XRD, FE-SEM, EDX, BET surface area, UV-vis DRS and VSM were used to characterize the synthesized nanocomposites. The photocatalytic performance was evaluated using batch reactor under visible light irradiation. The photocatalytic activity of [email protected]/SPID nanocomposite was revealed to exceed that of [email protected] nanocomposite due to the heterojunctions between SPID and [email protected] species. The results exhibited that the effect of BPA initial concentration was found to be effectual on the improvement

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Pretreated Fishbone as Low Cost-Adsorbent for Cationic Dye Adsorption from Aqueous Solutions: Equilibrium, Optimization, Kinetic and Thermodynamic Study
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Abstract<p>The present study investigated the use of pretreated fish bone (PTFB) as a new surface, natural waste and low-cost adsorbent for the adsorption of Methyl green (MG, as model toxic basic dye) from aqueous solutions. The functional groups and surface morphology of the untreated fish bone (FB) and pretreated fish bone were characterized using Fourier transform infrared (FTIR), scanning electron microscopy (SEM) and Energy dispersive X-ray spectroscopy (EDS), respectively. The effect of operating parameters including contact time, pH, adsorbent dose, temperature, and inorganic salt was evaluated. Langmuir, Freundlich and Temkin adsorption isotherm models were studied and the results showe</p> ... Show More
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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Energy Storage
A hybrid solidification enhancement in a latent-heat storage system with nanoparticles, porous foam, and fin-aided foam strips
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Publication Date
Mon Jan 01 2018
Journal Name
Blood Research
Relationship between liver iron concentration determined by R2-MRI, serum ferritin, and liver enzymes in patients with thalassemia intermedia
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4 Blood Res 2018;53:314-319. Received on August 11, 2018 Revised on August 30, 2018 Accepted on August 30, 2018 Background Iron overload is a risk factor affecting all patients with thalassemia intermedia (TI). We aimed to determine whether there is a relationship of serum ferritin (SF) and alanine ami- notransferase (ALT) with liver iron concentration (LIC) determined by R2 magnetic reso- nance imaging (R2-MRI), to estimate the most relevant degree of iron overload and best time to chelate in patients with TI. Methods In this cross-sectional study, 119 patients with TI (mean age years) were randomly se- lected and compared with 120 patients who had a diagnosis of thalassemia major (TM). Correlations of LIC, as determined by R2-MRI, with SF

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Comparison between Reference Infliximab (Remicade) and its Biosimilar (Remsima) in Patients with Ankylosing Spondylitis: A Field-based Pharmacoeconomic Study
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Background: Ankylosing spondylitis is a chronic inflammatory disease that mostly involves the spine and sacroiliac joints. It is associated with a decreased quality of life. Biological medicines such as infliximab and its biosimilar are the mainstay treatments for active ankylosing spondylitis.

Objective: The study objective was to conduct a pharmacoeconomic study comparing the cost-effectiveness of the reference infliximab with its biosimilar in ankylosing spondylitis patients visiting public hospitals.

Subjects and Method: This is a two-center pharmacoeconomic study performed at two large teaching governmental hospitals in Baghdad, Iraq, which s

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