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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
Sun Feb 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of the Immunohistochemical expression of EBV in oral lichen planus
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Background: Oral lichen planus (OLP) is a chronic immunologic disease. The etiology of OLP is unknown, viral antigens (for example EBV) have been proposed as etiologic agents. OLP may get transformation to malignancy so research on the presence of these in OLP lesions seems to be necessary. The aim of this study was to evaluate EBV expression immunohistochemically in OLP. Materials and Methods: Tissue specimens of 30 formalin fixed, paraffin-embedded tissue Blocks histologically diagnosed oral lichen planus was performed to evaluate EBV expression. Results: Expression of EBV was detected in epithelium of (46.6%) in the study samples in (OLP). no statistically significant correlation was found with clinical parameters except for a significan

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Publication Date
Mon Jan 02 2012
Journal Name
Journal Of Biotechnology Research Center
The Prophylactic Role of Lipopolysaccharide of Pseudomonas aeruginosa Against Corneal Infection
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Publication Date
Sun Feb 22 2004
Journal Name
International Conference On Research In Education And Science
Investigation the genome variation of ST-253 of pseudomonas aeruginosa isolates
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The genic variation analysis of Pseudomonas aeruginosa after filtering the spurious variation appeared that 222 variable loci out of 5572 loci were detected. The type of variation analysis revealed that single nucleotide polymorphism was highly significant compared with other types of variation due the fact that the genome variation was achieved on the level of microevolution. Moreover, the proportional effect of functional scheme showed that genes responsible for environmental information were the highest comparable to another scheme. The genes of environmental information processing locate on outer membrane and face the defense strategy of the host therefore change in proteins coded by these genes lead to escape the immune system defense

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Scopus
Publication Date
Thu Jun 01 2017
Journal Name
Chaos, Solitons & Fractals
A semi-analytical iterative method for solving nonlinear thin film flow problems
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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Hall and Joule Heating Impacts on the Rabinowitsch Fluid in a tapered Channel with Permeable Walls
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      A mathematical model was created to study the influences of Hall current and Joule heating with wall slip conditions on peristaltic motion of Rabinowitsch fluid model through a tapered symmetric channel with Permeable Walls. The governing equations are simplified under low Reynolds number and the long-wavelength approximations. The perturbation method is used to solve the momentum equation. The physiological phenomena are studied for a certain set of pertinent parameters. The effects offered here show that the presence of the hall parameter, coefficient of pseudo-plasticity, and Hartman number impact the flow of the fluid model. Additional, study reveals that a height in the Hall parameter and the velocity slip parameter incre

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Comparative between Intermediat Stage Art Education Curriculum in Iraq and Egypt Base on the Contemporary Theory
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The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Comparative Study on the Corneal Endothelial Cell Count between Type 2 Diabetic and Non-Diabetic Patients
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Background: Diabetes mellitus is one of the commonest chronic disorders worldwide with a rapid rise in prevalence. In Iraq its prevalence is high especially in elderly age group. Patients with type 2 diabetes mellitus have higher vulnerability for complications, whether microvascular or macrovascular. Ocular complications are common in diabetes mellitus, and comprise diabetic retinopathy, diabetic papillopathy, cataract, glaucoma, dry eye disease and diabetic keratopathy. Diabetic keratopathy involves endothelial and epithelial tissues of the cornea, leading to persistent epithelial defect, corneal erosion, or corneal ulcers.

Aim of the Study: To compare the mean corneal endothelial cell count between patients wi

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
The Fear Effect on a Food Chain Prey-Predator Model Incorporating a Prey Refuge and Harvesting
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Abstract<p>In this paper, we investigate the impact of fear on a food chain mathematical model with prey refuge and harvesting. The prey species reproduces by to the law of logistic growth. The model is adapted from version of the Holling type-II prey-first predator and Lotka-Volterra for first predator-second predator model. The conditions, have been examined that assurance the existence of equilibrium points. Uniqueness and boundedness of the solution of the system have been achieve. The local and global dynamical behaviors are discussed and analyzed. In the end, numerical simulations are confirmed the theoretical results that obtained and to display the effectiveness of varying each parameter</p> ... Show More
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Publication Date
Tue Dec 25 2018
Journal Name
Iraqi Journal Of Science
Demographic and Clinical Study on Patients Referred to The National Cancer Research Center for Pap Smears
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A pap test is  a simple technique which  can detect pre-cancerous and cancerous cells in the vagina and cervix. Cervical cancer is the easiest gynecologic cancer we could  prevent it, with regular screening tests and follow-up this screening may avoid  cervical cancer  or detact  it early.This study aims to estimate cytological changes and precancerus lesions during Pap smear test and visual inspection of the cervix on Iraqi women and determine the relationship with demographic characteristics.   The study included 50 women aged 18-56 years (mean 39 ±10)   in  National Cancer of  Research Center (NCRC) belong to Baghdad University. These women suffered from genital problems or

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Smart Leadership Dimensions In Crisis Management- A study For Opinions Of Sample Of Administrative Leaderships In A number Of Humanities Colleges At The University Of Mosul
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This research aims at answering many questions raised by the research problem concerning the view of the organizations under consideration for the concept of smart leadership and its most important dimensions, as well as the view of crisis management and its concept and most important methods through research objectives that define and clarify the smart leadership with its dimensions and methods of crisis management.

For the purpose of reaching the results of the research and testing the assumptions about the relationship between smart leadership and methods of crisis management, the researcher adopted a questionnaire, designed especially to be a criterion for the research, as the main tool for data coll

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