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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
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Determining the Mobility of some Essential Elements in Saffron (Crocus sativus L.) by the Neutron Activation Analysis
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The main purpose of this investigation is to evaluate the concentrations of six essential metals (Na+, Mg2+, K+, Ca2+, Fe2+ and Zn2+) in saffron and a farm soil using the neutron activation analysis (NAA) as a nuclear spectrometry method. The stratified random sampling method was used here. The NAA results showed the well uptake of Mg2+, K+, Ca2+, Fe2+, and Zn2+ in saffron, which is lower than the toxicity range. Based on the contamination factor and geoaccumulation index, soil contamination levels were determined uncontaminated by Zn, moderately contaminated by Na+ and Fe2+, and strongly contamin

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Features of wisdom and methods in the approach of Imam Hassan al-Askari (Peace Be upon Him)
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Wisdom is the separation and distinction between aim in the word and work and the lack thereof in accordance with the knowledge surrounding the arts of science, which reached a thorough understanding of things and put them in the quorum. In this research, I have tried to discern the characteristics of the wisdom of Imam Hassan al-Askari (peace be upon him) and to explain his methods and actions which are indicative of the various facets of wisdom required by the nature of the actions and behavior that he has to deal with. Or future mother.
The second topic was devoted to the style of Imam (p) and his wisdom in the situations that necessitated the diversity of methods of dealing such as the method of concealment and the method of refer

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of self-assessment on income and sales tax collections from the point of view of income tax auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The role of TNF-? in the pathogenesis of multiple myeloma “a study in Iraqi patients”
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During recent years, there has been an increasing interest in the investigation of the cytokines roles in pathogenesis of cancer, thus the study aimed at evaluating the level of tumor necrosis factor-alpha(TNF-?) in sera of Iraqi multiple myeloma (MM) patients. Beta 2-microglobulion (?2-m) was assessed to determine if there was any association between this cytokine and the level of ?2- m, as the latter is related to the stage of the disease. In addition, the age and gender were also taken into consideration. Furthermore, we investigated the relationship between IgG and TNF-? in sera of patients. 49 Iraqi patients (27 males and 22 females).The patients were also divided into two groups: the first group included (17) patients who were

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Psychological and Social Climacteric Changes upon Quality of Life of Middle Age Women in Baghdad City
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Objective: to assessthe impact of psychological and social climacteric changes on quality of life among
middle age women in Baghdad city
Methodology: : A descriptive analytic study was conducted to study the quality of life among middle age
women due topsychological and social climacteric changes from February 2013- July 2013. A purposive
sampleconsisted of three hundred (300) womenaged (40-65) years who were attending health centers in two
sectors in Baghdad / AL- Russafa andAL- karhk . The data were collected through using interview technique ,
and questionnaire format , which comprises two parts, first part consist (socio-demographic characteristic , the
second part quality of life domains (psychological and socia

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Publication Date
Thu Jan 24 2019
Journal Name
Al-kindy College Medical Journal
Clinical and experimental Study to evaluate the effect of Biphasic calcium phosphate collagen composite (cpcc) on healing of bone defects after oral surgical procedures
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Background: A recent discoveries used for reconstruction in maxillofacial surgery is the composite bone graft materials. The availability of collagen I matrix make our choice to use this material in surgery .It is biomaterials that its structure could be modified by simple techniques. Studies to find a new materials use for bone reconstruction is to overcome the disadvantages of autogenous bone and the synthetic resorbable bone substitutes.

Objectives: This study was done to evaluate the effect of biphasic calcium phosphate collagen composite (ccpc) on healing of bone defects after oral surgical procedures.

Type of the study: A cross sectional study.

Method: It involved 60 patients, 35 male and 25 female, age (15-

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Optimization Procedures using Effect of Etalon Finesse and Driving Term on Optical Bistability
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        In this work, analytical study for simulating a Fabry-Perot bistable etalon (F-P cavity) filled with a dispersive optimized nonlinear optical material (Kerr type) such as semiconductors Indium Antimonide (InSb). Because of a trade off between the etalon finesse values and driving terms, an optimization procedures have been done on the InSb etalon/CO laser parameters, using critical switching irradiance (Ic) via simulation systems of optimization procedures of optical cavity. in order to achieve the  minimum switching power and faster switching time, the optimization parameters of the finesse values and driving terms on optical bistability and switching dynamics must be studied.

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The content of intermediate stage biology books for multiple intelligences
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The aim of current study is to analyze the content of intermediate stage biology books based on multiple intelligences. To do this, the researcher used the descriptive analytical approach. To analyze the three books of the intermediate stage, the author adopted content analysis tool and area unit. They were exposed to group of experts in methods of teaching biology, and measurement and evaluation. The findings of the study have shown a significant difference between what was expected and the observation of the multiple intelligences for the three biology books excluded the (social, musical, and kinetic intelligence), and there is no significant difference between the analysis' result of the biology books and the expectations of b

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measure the Impact of global financial crisis on some indicators of the Saudi Arabia's economy using the Mendel-Fleming model for period (1997-2015)
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         The main objective of this study is to measure the Impact of global financial crisis on some indicators of the Saudi Arabia's economy using the Mendel-Fleming model, the importance of the study applied by focusing on the theme of general equilibrium in the face of fluctuations in the global economy. Study used a descriptive approach and the methodology of econometrics to construct the model. Study used Eviews Program for data analysis. The Data was collected from the Saudi Arabian Monetary Agency, for the period (1997-2014).Stationery of the variables was checked by Augmented Dickey-Fuller (ADF) and Phillips Perron (PP) unit roots tests. And also the co-integration

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company: applied research
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The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

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