Preferred Language
Articles
/
jpgiafs-775
Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading
...Show More Authors

  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight  on the hypothesis that the existence of correct valuation procedures for the stock of strategic commodities leads to honest and fair data, and to prove the research hypothesis based on the financial statements of the company for the years (2008-2010).

     Based on the above, the research came with  conclusions, the most important of which was the absence of a local standard that regulates the accounting transactions of those companies that are based on their continuation on the grants provided to them in general or government support in particular. Accounting prevailing for measuring and evaluating stocks last term in the financial statements in accordance with the accounting standard No. (5) for inventory that does not mean measuring support for stocks last term in the statements of support value achievement, which is a flaw in measuring the amount of support and as a result of the activity.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Evaluation the Effect of 805 nm Wavelength Diode Laser on Repair of Mandibular Bone Repair and Skin Incisions in Rabbits
...Show More Authors

The long healing time of bone after tooth extraction in order to construct artificial teeth is uncomfortable to the patient because of aesthetic or masticatory problems in addition to the daily visit to dental clinic. The objective of this study was to evaluate the effect of 805 nm diode laser with long time intervals on repair of bone and skin incisions in rabbits through biochemical, radiological and histological findings. Eighteen New-Zealand rabbits were undergone surgical operations to make a cavity in the bone of the lower jaw, the rabbits were divided into two groups:- Group A (control group) containing nine rabbits. Group B (lased group) containing nine rabbits in which two cavities were done, one on the right side and the other

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Lymphocytes Prediction of Homeostasis Model Assessment of Beta-cells Function (HOMA-B) and C-peptide Level during Pregnancy: New Insight into Beta-cells Proliferation and Insulin Sensitivity
...Show More Authors

This work aims to detect the associations of C-peptide and the homeostasis model assessment of beta-cells function (HOMA2-B%) with inflammatory biomarkers in pregnant-women in comparison with non-pregnant women. Sera of 28 normal pregnant women at late pregnancy versus 27 matched age non-pregnant women (control), were used to estimate C-peptide, triiodothyronine (T3), and thyroxin (T4) by Enzyme-linked-immunosorbent assay (ELISA), fasting blood sugar (FBS) by automatic analyzer Biolis 24i, hematology-tests by hematology analyzer and the calculation of HOMA2-B% and homeostasis model assessment of insulin sensitivity (HOMA2-S%) by using C-peptide values instead of insulin. The comparisons, correlations, regression analysis tests were perfo

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of financial policy instruments to reduce the deficit of the State budget to the IMF terms: Applied Research at the Iraqi Ministry of finance - budget service
...Show More Authors

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Indicative supervision on the monetary business organizations (Banks) Case study: Iraq
...Show More Authors

Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.

The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.

This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.

Iraqi banks suffered from high levels of direct co

... Show More
View Publication
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
1st International Conference On Achieving The Sustainable Development Goals
Empowerment and its impact on affordable housing sustainable planning : A case study of Al-Sultan housing complex in Al-Najaf
...Show More Authors

The past decades of the last century and until now have witnessed many crises in the housing sector, and these crises were the result of many problems that led to a weak quality and quantity of housing stock, especially for lowincome people, and Goal 11 of the Sustainable Development Goals states, "Make cities and human settlements inclusive, safe, and capable of enduring and being sustainable, we have prepared this research that attempts to answer the following question: Is the current empowerment in the housing sector real and efficient support for people with limited income? The research assumes that empowerment in the housing sector has an important and effective role in reducing housing problems, the research aims to reach the most imp

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sun Jun 05 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Analytical study of the reality of the application of administrative automation in sports clubs
...Show More Authors

The primary objective of this study was to identify the obstacles and problems encountered in the work of sports clubs according to the reality of the application of administrative automation. The present study was conducted in the sports club headquarters of Baghdad within the timeframe of October 2021 to December 2021. In the present study, a descriptive approach was used by the researchers in an analytical style according to the nature of the problem to be studied. The research community of the current study was composed of 100 sports clubs in the governorate of Baghdad. A total of 80 questionnaires were filled by the sample participants, who represented a percentage of 80% of the research community. After processin

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (15)
Scopus Crossref
Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Radiological risk assessment of fuel fabrication facility at Al- Tuwaitha nuclear site
...Show More Authors

The specific activity of 29 soil samples collected from Fuel
Fabrication Facility FFF at AL-Tuwaitha site, 20 km south of
Baghdad were determined using HPGe detector in a low background
configuration, it's relative efficiency of 40%, and resolution of 2keV
for the 1332 keV gamma ray emission of 60Co. The range of activity
concentrations of 226Ra, 232Th and 40K were between (12.56-31.96),
(10.2-18.4) and (47.47-402.1) Bq/kg respectively. In order to assess
any radiological hazard to human health, the absorbed gamma dose
rate D in air at 1m above the ground surface was calculated in the
range (18.87 to 36.46) nGy/h; the outdoor annual effective dose
equivalent AEDE was evaluated to vary from 0.0039 to 0.0076

... Show More
View Publication
Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The cartographic representation of vertical home in Baghdad government
...Show More Authors

The cartographic representation of geographical phenomenon considers the essential base in geographical analysis since as it supports the vertical house which is apartment houses consist of apartments which represent civil phenomenon , the aim of this study is to project the rule of cartographic representation methods in geographical analysis and make comparison in economic and social aspects for two approaches , the vertical and construction building methods.
The expand of city horizontally represent a problem in itself because it leads to loss of civil lands and overpass the agricultural lands as a result ,the ratio of habitation of land usage is so large in comparison with another usages of lands of the cities ; therefore ; many co

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of higher Education Institutes in restricting Administrative and Financial Corruption: An Analytic Reading
...Show More Authors

Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
A Spectral, Optical, Microscopic Study, Synthesis and Characterization of PVC Films Containing Schiff Base Complexes
...Show More Authors

In this work, synthesis of conducting polymeric films namely, PVC thin films was carried out containing Schiff base (L) with Cu2+, Cr3+, Ni2+, Co2+, in addition to inspecting the possibilities of measuring energy gap values of PVC-L-M with variety metal ions. These new polymeric films (PVC-L-M) were characterized by FTIR spectrophotometry, energy gap and surface morphology. The optical data recorded that the band gap values are influenced by the type of metals. All modified films have a red shift in optical properties in the ultraviolet region. The PVC-L-Co(II) was the lowest value of the optical band gap, 3.1 eV.

View Publication Preview PDF
Scopus (12)
Crossref (8)
Scopus Clarivate Crossref