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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 Dec 30 2020
Journal Name
Journal Of Planner And Development
The proportionality of decision taken to sign the AL-Ayadi residential investment project within the Hittin neighborhood in Baghdad by Urban filling style
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This research will deal in a simple way with the concept of urban expansion and taking the decision to sign the spatial signature of residential investment projects in order to reach through them in a real way to the extent of the proportionality of the decision taken, in light of the fulfillment of the conditions that must be met in the matter of making the decision of the spatial signature of the residential investment project and the extent of commitment to them, in which the conditions are: (Ease of access to services and transportation, adequacy of services, commitment to urban land uses) when establishing the investment project represented by the Al-Ayad residential project in the Hittin neighborhood of Al

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
Textual thresholds and its Aesthetic in history: "Mamo Zain" by its author, the famous Kurdish poet Sheikh Ahmad Al-Khani, deceased (1118 AH / 707 AD), translated by Sheikh Dr. Muhammad Saeed Ramadan al-Bouti. Research on the connotation and manifestations of interconnection
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Literary works include, for the most part, text thresholds, which are the first entry into reading them and understanding their connotations, and (literary works) vary according to text thresholds, some of which are limited to the title and on the cover page only, and others, in addition to these two thresholds, are based on the dedication threshold too, and others ...

This study takes the story of "Mamo Zain" of the poet Ahmed Al-Khani and his translator Sheikh Muhammad Ramadan Al-Bouti as the field of study, as it is a unique literary work, which included a number of textual thresholds which supported each other and cooperated with the content of the work.

The threshold of dedication in the story of "Mamo Zain" was a spee

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Geological Journal
Sequence Stratigraphy and Depositional Environment of the Zubair Formation in Rumaila Oilfields, Southern Iraq: Microfacies and Geochemistry
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In the Rumaila oilfields in southern Iraq, the Zubair Formation was deposited in a shallow environment as three main facies, delta plain, backshore, and delta front depositional conditions indicating a transition from delta front and delta plain to a highstand level due to the finning upward mode. The facies of the Zubair clasts show well-sorted quartz arenite sandstone, poorly sorted quartz arenite sandstone, clayey sandstone that has not been properly sorted, sandy shale, and shale lithofacies. The minor lithofacies were identified using well-logging methods (gamma ray, spontaneous potential and sonic logs) and petrography. The Zubair clasts are of transition environment that appears to be transported from freshwater and deposited

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Publication Date
Tue Dec 01 2020
Journal Name
Iraqi Journal Of Physics
Comparative study of the linear and nonlinear optical properties for different Iraqi heavy and light crude oils
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Iraqi oil crudes have some of the physical and chemical characteristics that distinguish it from other types of oil crudes in the world. Some of these features such us molecular composition, rheological, viscosity and emulsions are studied carefully by researchers. In this work, a comparative study of the linear and the non-linear optical properties for typical heavy and light crude oils of Iraqi origin was studied utilizing Z-scan technique. The He -Ne laser of wavelength 632.8 nm had been used for this purpose. These samples were collected from Basra and Kut oil fields. The values of the non-linear refractive index (n2), non-linear absorption coefficient (β), and third-order electrical susceptibility (χ3) were e

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Relationship between Renal Function Tests and the Levels of MDA, Zinc, and Cadmium among Painters in Sulaimani
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Kidney damage in workers within environments of highly expected exposure to toxin, including heavy metals, could be a primary marker to expect hazards in population exposed to low levels of many environmental pollutants. The present study was designed to evaluate the possible effect of environmental exposure to cadmium and zinc on renal function among painters in Sulaimani city. Cross sectional study was performed on 37 male painting workers in Sulaimani city. Each worker was interviewed using structured questionnaire. Twenty five non-exposed healthy subjects were included as control group. Venous blood samples (10 ml) were obtained by vein puncture from both subjects and utilized for estimation of serum urea, creatinine levels, serum le

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Publication Date
Sat Jan 01 2022
Journal Name
1st Samarra International Conference For Pure And Applied Sciences (sicps2021): Sicps2021
The persistence and bifurcation analysis of an ecological model with fear effect involving prey refuge and harvesting
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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
Matter density distribution and longitudinal form factors for the ground and excited states of 17Ne exotic nucleus
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The two-frequency shell model approach is used to calculate the
ground state matter density distribution and the corresponding root
mean square radii of the two-proton17Ne halo nucleus with the
assumption that the model space of 15O core nucleus differ from the
model space of extra two loosely bound valence protons. Two
different size parameters bcore and bhalo of the single particle wave
functions of the harmonic oscillator potential are used. The
calculations are carried out for different configurations of the outer
halo protons in 17Ne nucleus and the structure of this halo nucleus
shows that the dominant configuration when the two halo protons in
the 1d5/2 orbi

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Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Alice walker as an Activist and celebrator of Resistance in Meridian (1976) and The Color Purple (1982).
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    Alice Walker (1944) ranks among the greatest American writers of the twentieth century. Through her novels Meridian and the color Purple, Alice outlines many issues concerning the effect of authoritarian thinking upon its often innocent victims, and the possibility of meaningful, productive resistance. Walker's texts aim at giving a voice to those who have no voice especially those poor, rural black women who are robbed of power and the right to make decisions about their own lives by a range of forces standing against them. These texts also aim at clarifying how Walker's female protagonists, Meridian and Celia try to free themselves from oppression, misery , fear and underestimation

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Similar and different between Arabic and Arabian peninsula Accents balance linguistic Study Voice of the Sein typically
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    Languages were not found in our life in a way utter coincidence , and it’s not flounce on people’s tongue randomly ‚ but laws are the controlling in languages‚ these laws could be lift to the same level of natural laws‚ phonetics form the main part in producing those languages‚ the Arabic language is one of those languages ‚ it’s largest dialects in Arabian Peninsula according to speakers number ‚ Arabic language link with these dialects through properties and phenomena sound and grammar‚ from this point my topic search is came Similar and different between Arabic and  Arabian peninsula Accents balance linguistic–study voice of the Seine typically ) . and  Similar and different of the ph

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Publication Date
Mon Jan 01 2024
Journal Name
Open Agriculture
Interannual variations of normalized difference vegetation index and potential evapotranspiration and their relationship in the Baghdad area
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Abstract<p>A monthly correlation between urban vegetation growth and potential evapotranspiration (PET) is needed for better knowledge of controlling water resources and organized irrigation processes. This study aims to explore their relationship within an urban area like Baghdad, using a linear regression model to derive a best-fit line drawn in a scatterplot on a monthly time scale. Based on two different monthly data sources: weather variables (e.g., air temperature, solar radiation, and relative humidity) and Sentinel-2 satellite imagery of 2 years, 2018 and 2021, this study presented the interannual variations of PET and normalized difference vegetation index (NDVI). The choice of these ye</p> ... Show More
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