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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 Jan 07 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The study of tempromandibular joint disorders and anti-cyclic citrullinated peptide antibodies in serum and saliva of patients with rheumatoid arthritis
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Background: Rheumatoid arthritis is an autoimmune disease that affects mainly the synovial membranes and articular structures and is characterized by chronic, systemic inflammation involving multiple joints.Being a synovial joint, the Temporomandibular Joint is subject to the same disorders affecting other synovial joints, including RA.Beside it was considered as a specific serological marker for diagnosing RA disease ,antibodies to cyclic citrullinated peptide have proven to be associated with joints destruction, though; it may play a potential role in the prediction of the disease severity. Materials and Methods: Sixty nine individuals (69) were enrolled in this study, forty nine (49) were patients diagnosed with Rheumatoid Arthritis, a

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Publication Date
Sun Jan 05 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The Effect of Motor Sense Exercises for Developing Motor and Physiological Abilities of Backstroke and Forward Stroke Service Skill in Badminton
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The aim of the research is to prepare motor sense exercises for developing motor and physiological abilities of backstroke and forward stroke service skill in badminton and investigated their effect. The research is adopted the experimental method with two groups design. The sample of the research is 8 players (13-15 years). The sample is divided into two groups of 4 players for each group. Both groups are exposed to pre and post tests, after the experimented were finished, the results are statically analyzed. The results have showed that there are positive developing abilities of motor and physiological of service skill in badminton. Finally, these prepared exercises are recommended for developing players’ abilities in badminton.

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The concept of suspense and mystery with some references to dickens s Novels ; A tale of two cities and Great expectations
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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Study the electronic and spectroscopic properties of ALxB7-XN7 Wurtzoids as a function of size and concentration using density functional theory
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Electronic properties including (bond length, energy gap, HOMO, LUMO and density of state) as well as spectroscopic properties such like infrared, Raman scattering, force constant, reduced mass and longitu- dinal optical mode as a function of frequency are based on size and concentration of the molecular and nanostructures of aluminum nitride ALN, boron nitride BN and AlxB7-XN7 as nanotubes has calculated using Ab –initio approximation method dependent on density functional theory and generalized gradient approximation. The geometrical structure are calculated by using Gauss view 05 as a complementary program. Shows the energy gap of ALN, BN and AlxB7-XN7 as a function of the total number of atoms , start from smallest molecule to reached

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Publication Date
Wed Oct 23 2024
Journal Name
Polymers
Improving the Mechanical, Thermoelectric Insulations, and Wettability Properties of Acrylic Polymers: Effect of Silica or Cement Nanoparticles Loading and Plasma Treatment
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The acrylic polymer composites in this study are made up of various weight ratios of cement or silica nanoparticles (1, 3, 5, and 10 wt%) using the casting method. The effects of doping ratio/type on mechanical, dielectric, thermal, and hydrophobic properties were investigated. Acrylic polymer composites containing 5 wt% cement or silica nanoparticles had the lowest abrasion wear rates and the highest shore-D hardness and impact strength. The increase in the inclusion of cement or silica nanoparticles enhanced surface roughness, water contact angle (WCA), and thermal insulation. Acrylic/cement composites demonstrated higher mechanical, electrical, and thermal insulation properties than acrylic/silica composites because of their lowe

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Drug Delivery Technology
Phytochemical Investigation and Pharmacological Activity of Solidago canadensis L. against H1N1 Virus, involving the Separation and Identification of Three New Compounds
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Scopus
Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
New Records And Some Notes On The Broad Bean Root Aphids and Their Natural Enemies in Hammam Al-Alil
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In May 20th. 1985 two species of aphids were found on the roots of Vicia faba L. in Hammam region 30 Kilometer south of Mosul. Samples of these aphids were sent to the Commonwealth Institute of Entomology, London. ( No. 17002/9804 Asia ) and identified as being Smynthurodes betas westwood and Dysaphis crataegi (Kaltenbach) (APhididae : Homoptera). The first species was dominant. The latter species was also noticed on the roots of the common bishop's weed (Ammi majus L.) and on the wide carrot (Daucus carrota L.) of the family Umbelliferae (Bodenheimer & Swirski, 1957).

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Simulation of material requirements planning system According to FOQ, EOQ, L4L A study in the General Company for woolen industries / blankets factory
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This paper is submitted as anew approach to simulate manufacturing control & planning system to define the problem of designing control system on the needs for materials.

Production planning & control is a total and complex operation, resides in the essence of manufacturing companies operations. The successful process of production planning and control systems is critical for the staying of manufacturing organizations in markets leading to the increasing consumer competition and which dominate most of manufacturing sectors because of the market oriented economy , thus , what has happened previously , that the companies possessed a great inventory of crude material, components, and groupings and they use in flexible techni

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Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
EXTRACTING PECTIN FROM TOMATOES AND BEET PEELS AND USING IT IN THE MANUFACTURE OF YOGURT AND COMPARING THEM
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Pectin is available in many plants and in this study, the peels of tomatoes and beet were used to be an economical source of pectin production instead of dumping it with waste or using it as animal feed. The pectin extracted from the peels using different solutions, namely citric acid (2 M), oxalic acid (2%) and hydrochloric acid (0.5 M) the outcome of the extraction methods, 7. 1%, 6% and 11% respectively for tomatoes peels, while the pectin of beet peels were 8%, 6.5%, and 8.3%, and the highest percentage obtained in the manner of hydrochloric acid adopted in the manufacture of yogurt.Yogurt was manufactured with four treatments, in the first treatment standard pectin was added and the second treatment in addition to the pectin extracted

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Scopus
Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
U.S. occupation of Iraq and its relationship to the psychological and political culture and social among university students
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The culture of the daily necessities of life of the individual in any society, whether advanced or simple, and the concept of multiple aspects of culture, including what is culture and education there holds that art is culture, and there are those who are classified according to human societies .. Some also go to it is not related to the study and learning .. And has been Iraq as a symbol of Arab culture, but they declined because of what passed by political crises and social in its modern history, and aims Current search to study culture psychological, political and social among the students of the university after the U.S. occupation of Iraq, the researcher prepared a questionnaire and after hold the appropriate statistical met

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