The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq for the purposes of accountability, management and development, and that the cash basis currently applied in those units does not provide such accounting information, so it is necessary to leave cash basis and the transition to the adoption of the accrual basis of accounting.
التحول نحو أساس الإستحقاق المحاسبي لتعزيز المساءلة وإدارة الموجودات الثابتة للقطاع العام في العراق
cash basis
accrual basis
accountability
fixed asset management.
Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Agricultural Sciences
CORRELATION OF TMPRSS2-ERG GENE FUSION STATUS WITH CLINICOPATHOLOGICAL CHARACTERISTICS IN PROSTATE CANCER OF IRAQI PATIENTS
The aim of this study was to establish the existence and interaction of TMPRSS2 – ERG gene fusion status with clinicopathological features of prostate cancer patients. This research consisted of 123 embedded formalin-fixed tissues obtained from the prostate tumor patients. The above gene fusion is detected through the technique of fluorescent in situ hybridization (FISH) by means of a triple color probe. Seven samples have not been scored due to technical difficulties and 46 patients have fusion (39.6%)
while the remaining (70) have not been seen with fusion. Of the 46 fusion-positive
17 (36%) were caused by ERG-translocation
of the other 29 (63%) were caused by the interstitial segment deletion between the two genes due to their sequential position. In order to find a substantial correlation between 116 patients (fusion took place in 46 and non-fusion in 70) with clinicopathological features
the following findings were calculated: Our findings recorded non-significant correlation at age
BMI and tumor size at which (P-value >0.05).While results showed significant association with: pathological T stage (P value = 0.011)
Gleason score (P value = 0.002)
perineural invasion (P value = 0.047) and PSA (P value = 0.033). The clinicopathological features which had a considerable correlation with fusion status are very important as they aid the doctors in prognosis and treatment of such tumor.