This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of government accounting system applied in terms of outputs which do not meet the needs of government reports and financial statements for users over the use of available resources in the economic development and processing of financial and administrative corruption and to reflect on the proper use of available resources. Although "GFS" system applied in full is an important financial tool of public financial management in hand toward the optimal use of available resources and about the implementation of government programs and activities that support economic development through improved financial performance by providing useful information that will help in pursuing government unit operations has therefore It recommended that researchers in need "GFS" system applied fully to the development of accounting and audit work environment through the replacement of financial reports and records prepared offline reports and records of accounting other fit with the "GFS" system, which is more reflective and clearer financial position and financial performance of the unit by providing more information relevant and useful to meet as much as possible the needs of different users of information and private auditors to track unity government operations and evaluate its financial performance.
The current study aims to compare between the assessments of the Rush model’s parameters to the missing and completed data in various ways of processing the missing data. To achieve the aim of the present study, the researcher followed the following steps: preparing Philip Carter test for the spatial capacity which consists of (20) items on a group of (250) sixth scientific stage students in the directorates of Baghdad Education at Al–Rusafa (1st, 2nd and 3rd) for the academic year (2018-2019). Then, the researcher relied on a single-parameter model to analyze the data. The researcher used Bilog-mg3 model to check the hypotheses, data and match them with the model. In addition
... Show MoreAs the diversity and characteristics of Trichoderma species are difficult to determine using morphological methods, henceforth molecular tools are crucial. This study utilized random amplified polymorphic DNA (RAPD) technique to investigate the genetic diversity of Trichoderma with sexual phase Hypocrea and to identify similarities and differences in the phylogenetic tree. Nine Iraqi Trichoderma strains (four strains of T. atroviride, one strain of Hypocrea lixii, two strains of T. gamsii and two strains of T. longibriantium) were examined in this research. The genomic DNA of each species was extracted and amplified with each of the fiv
... Show MoreThis effort is related to describe and assess the performance of the Iraqi cement sample planned for oil well-cementing jobs in Iraq. In this paper, major cementing properties which are thickening time, compressive strength, and free water in addition to the rheological properties and filtration of cement slurry underneath definite circumstances are experimentally tested. The consequences point to that the Iraqi cement after special additives encounter the requests of the API standards and can consequently is used in cementing jobs for oil wells. At this research, there is a comparative investigation established on experimental work on the effectiveness of some additives that considered as waste materials which are silica fume, baux
... Show MoreA new novel series of metalcomplexes are prepared from reactions between 2-benzoylthio- benzimidazole (L) with metal salts of Co (II) , Fe(III) and Rh (III) , while Pd(II) complex was obtained by mixing ligandsof 2-benzoylthiobenzimidazole (L) as primary ligand and bipyridine (L/)as secondary ligand as well as palladium chloride as metal salt in an ethanoic medium. The geometry of these compounds were identified using C.H.N.microanalysis, Ultraviolet–visible, Fourier transforms infrared, magnetic susceptibility, molar conductivity and flame atomic absorption (A.A). From the dataobtained by these spectral analyses, the molecular structures for Rh and Fe complexes were proposed to be octahedral geometry. A square planar const
... Show MoreThe present work reports on the performance of three types of nanofiltration membranes in the removal of highly polluting and toxic lead (Pb2+) and cadmium (Cd2+) from single and binary salt aqueous solutions simulating real wastewaters. The effect of the operating variables (pH (5.5-6.5), types of NF membrane and initial ions concentration (10-250 ppm)) on the separation process and water flux was investigated. It was observed that the rejection efficiency increased with increasing pH of solution and decreasing the initial metal ions concentrations. While the flux decreased with increasing pH of solution and increasing initial metal ions concentrations. The maximum rejection of lead and cadmium ion
... Show MoreThis study includes design and synthesis of new non-steroidal anti-inflammatory agents (NSAIDs) with expected cyclooxygenase-2 (COX-2) selective inhibition to achieve better activity and low gastric side effects. Two series of compounds have been designed and synthesized as potential NSAIDs,these are: Salicylamide derivatives (compounds 3,4,5 ) and Diflunisal derivatives (compounds 10&11). In vivo acute anti-inflammatory effect of one of the synthesized agents (compound 3) was evaluated in the rat using egg-white induced paw edema model of inflammation. Preliminary pharmacological study revealed that compound 3 exhibited less anti-inflammatory effect compared to that of aspirin after
... Show MoreData mining is a data analysis process using software to find certain patterns or rules in a large amount of data, which is expected to provide knowledge to support decisions. However, missing value in data mining often leads to a loss of information. The purpose of this study is to improve the performance of data classification with missing values, precisely and accurately. The test method is carried out using the Car Evaluation dataset from the UCI Machine Learning Repository. RStudio and RapidMiner tools were used for testing the algorithm. This study will result in a data analysis of the tested parameters to measure the performance of the algorithm. Using test variations: performance at C5.0, C4.5, and k-NN at 0% missi
... Show MoreThe new ligand N-[2-(2-Phenyl hydrazinyl)Phenyl]benzothiazol-2-amine (L) was prepared from the reaction of orthoaminohydrazo benzene with 2-mercaptobenzothiazole in mole ratio (1:1). It was characterized by elemental analysis (CHN), 1H, 13C-NMR, IR and UV-Vis. The complexes of the bivalent ions Co(II), Ni(II), Cu(II), Cd(II), Hg(II) and Pb(II) have been prepared and characterized. The structural feature were established by elemental analysis (CHN), IR, UV-Vis spectra, conductivity measurements, atomic absorption and magnetic susceptibility. All complexes have been showed octahedral geometry except Cu(II) complex showed square planer. Dissociation degree, stability constant and molar absorptivity (l. mol-1. cm-1) were calculated for all c
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