Preferred Language
Articles
/
jpgiafs-159
Internal audit of spending units and its impact on the efficiency of the federal budget
...Show More Authors

The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose of the research to highlight the role Which is played by the internal audit and the reflection of this role on the effectiveness of the budget through the stages of the budget resulting in positive results in the implementation of the most important conclusions lack of a role of internal control in the process of preparation and preparation, despite the text of the Ministry of Finance on the contribution of the Internal Audit Department and the rest of the sections concerned and not The most important recommendations were the need to adopt standards and scientific or practical foundations when preparing budget estimates, increasing the independence of internal control and expanding its activity, and not limited to routine work to cover all events. Including participation in the preparation and audit of budget estimates.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Hybrid(Luminescent and Fresnel ) Concentrators to Improve Solar Panel Conversion Efficiency
...Show More Authors

The spectral response of the Si solar cell does not coincidence with the sun irradiance spectrum, so the efficiency of the Si solar cell is not high. To improve the Si solar cell one try to make use of most region of the sun spectrum by using dyes which absorb un useful wavelengths and radiate at useful region of spectrum (by stock shift). Fluorescence's dye is used as luminescent concentrator to increase the efficiency of the solar cell. The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
...Show More Authors

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The semiotic of the Islamic blazon - a related analytical study between the Islamic blazon and its publicity message: رغده بنت فيصل بن خضر الدعواني
...Show More Authors

This study discusses the semiotic of the Islamic blazon - a related analytical study between the Islamic blazon and its visual publicity message. The aim of the current study is to explore the related relationship between the Islamic blazon and its visual publicity message. The sample is contained Five of Islamic blazon in the Mamelukes period which is between 1250 to 1517. The methodology is descriptive-analytical, and the result is that there is a clear relation between the Islamic blazon with its visual publicity message. This study's recommendation is to go towards analyzing the meanings of the cultural legacies of the Islamic civilization, and researching the implicit meanings accompanying these features leads to a deeper understand

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Nov 20 2022
Journal Name
Journal Of New Zealand Studies
The Impacts of Environmental-Geomorphology of the Kut Barrage on the Tigris Waterway and the Neighboring regions
...Show More Authors

The research dealt with the effect of Kut Barrage on the geomorphological processes and the natural environment system in the course of the Tigris between the cities of Al-Ahrar and Kut in central Iraq. It was clear from the research the contribution of Kut Barrage in changing the surface runoff system between the front and back of the barrage, as well as changing the type of processes and the prevailing geomorphic forms, as the sedimentation activates the front of the barrage and erosion at its back, which affected the change in the morphology of the river, sediment retention at the front of the barrage, the burial of the bottom and reducing the validity of the stream. This also affects the efficiency of the barrage’s work and coastal er

... Show More
Publication Date
Wed Jan 01 2025
Journal Name
Modern Sport
Vertical Resistance and Its Relationship with Speed-Strength and Biomechanical Variables During the Takeoff Phase and the Performance of Selected Activities in Individual and Team Sports
...Show More Authors

Jumping ability is a fundamental variable in many sports, as its execution requires an integration of muscular strength Q1 and certain biomechanical variables. This is particularly evident in gymnastics jumping events and jump shots in ball games, both of which rely on a high level of vertical resistance. Vertical resistance serves as an indicator of an athlete’s ability to overcome their body weight while counteracting gravitational force to achieve optimal performance. As such, it is considered one of the key factors in movements that demand explosive power and speed. The researchers believe that despite the significant relationship between vertical resistance, speed-strength of the arms and legs, and certain biomechanical varia

... Show More
View Publication
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
The effects of devitrification on the lithium glass surface and microstructure
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
The position of the Jews on divinity, lordship, names and attributes
...Show More Authors

Judaism followed the approach of monotheism after God Almighty sent Moses (peace be upon him) to convey to them the messages of their Lord, so that they might be on a right guidance and path, but the people did not follow that path.” Love of matter and faith in what is witnessed, so they portrayed the Lord in several images in line with what their souls drew upon them.

View Publication Preview PDF
Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Knowledge of High School Students about Substance Abuse in Kirkuk City
...Show More Authors

Objective(s): This study aims at determining the effectiveness of an educational program on knowledge of high school students' knowledge about substance abuse and its health consequences, and to find out the association between students’ knowledge about substance abuse and its health consequences and their demographic data of age, socioeconomic status, and educational level of parents.
Methodology: A quasi-experimental study is conducted for the period of October 28th, 2019 to March 30th, 2020. The study sample included a nonprobability “purposive” sample of (124) male students (62) students for the control group and (62) students for the study group, aged (14-19) years who are selected from Al-Hikma High School for Boys in Kirk

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 23 2021
Journal Name
Modern Sport
Intellectual emptiness and its relationship to mental distraction among some students of the College of Physical Education and Sports Sciences
...Show More Authors

 The study aimed to prepare psychological measures of intellectual emptiness and mental distraction on university students. The two researchers used the descriptive approach in the two methods of surveying and correlational relations to suit the nature of the research, where the study sample consisted of (101) students of physical education and sports sciences.  The phrase- Intellectual emptiness(35) and (34) is a phrase for mental distraction and presented it to experts in psychology, testing and measurement, and the statistical bag for social sciences (spss) was used, and the results of the research showed that intellectual emptiness has a moral relationship with straying among some students of the College of Physical Education

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Measurement of economic returns and environmental and social for green sector trade A prospective study in institutions of Basra to focus on the electricity sector
...Show More Authors

        Environmental risk growing Become challenge "and a matter of controversy and concern to many of those concerned with environment, social, economic, and the same happens with the administrative rather than in isolation for this movement, as the issues of climate change Disturbed and troubled him, especially after what caused the risk of destruction, and irresponsibility , chaos, and the futility of resources, crops, fields,  nature and homes and reactors, and after what happened in Japan from the scourge of "Hurricane tsunami " and earthquakes successive accompanied him and what became of him by surprise catastrophic affected the economy and the univ

... Show More
View Publication Preview PDF
Crossref