Preferred Language
Articles
/
jeasiq-1911
Financing and its impact on municipal performance in the municipalities of Missan governorate for the period (2011-2018)
...Show More Authors

The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocations received by municipal institutions before and after the financial crisis, using three financial analysis tools (horizontal, vertical, and percentage analysis). Among the statistical analysis tools (SPSS), the Pearson correlation coefficient was used (to calculate the correlation between finance and municipal performance), and analysis of multiple linear regression coefficients. The researcher relied on the financial data contained in the official records and documents of the municipal institutions studied.                        

The main findings of the research are that municipal performance depends on the availability of funding to support the activities of municipal institutions. It depends on the central budget to cover all financial needs and this exposes them to the risk of facing the lack of financial resources. Central funding is characterized by fluctuation and instability in terms of its impact on external conditions and the general situation of the state, while self-financing is characterized by flexibility and the ability to continue whenever more attention to confiscation and areas of diversity.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Properties of High Performance Concrete
...Show More Authors

The research deals with a new type of high-performance concrete with improved physical properties, which was prepared by using metal additives minutes (Metakaolin) and by studing their impact on the properties of mortar and concrete high-performance through destructive and non destructive tests. This type of concrete is used broadly in public buildings and in other structures . The research involved a number of experiments such as finding the activity index of burned at a temperature of 750 º C according to the standard ( ASTM C-311/03), as well as casting models for the cubic mortar mixtures and concrete containers at different rates of metakaolin ranging between (5% - 20%) as an added part to the cement mix to get a high- compressive

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Improve operational performance by simulating the Holonic manufacturing system A case study at the rubber product plant in Al-Najaf Al-Ashraf
...Show More Authors

The research aims to improve operational performance through the application of the Holonic Manufacturing System (HMS) in the rubber products factory in Najaf. The problem was diagnosed with the weakness of the manufacturing system in the factory to meet customers' demands on time within the available resources of machines and workers, which led to time delays of Processing and delivery, increased costs, and reduced flexibility in the factory, A case study methodology used to identify the reality of the manufacturing system and the actual operational performance in the factory. The simulation was used to represent the proposed (HMS) by using (Excel 2010) based on the actual data and calculate the operational performance measures

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Flexible Budgets and its Variances under The Corona Pandemic Covid – 19
...Show More Authors

The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

View Publication Preview PDF
Publication Date
Wed Mar 23 2022
Journal Name
World Economics & Finance Bulletin (wefb)
ANALYSIS OF THE CAUSALITY RELATIONSHIP BETWEEN SPENDING ON HIGHER EDUCATION AND SOME ECONOMIC VARIABLES IN IRAQ FOR THE PERIOD 1990-2020
...Show More Authors

Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of s

... Show More
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in banking stability An applied research on a sample of Iraqi private banks listed on the Iraq Stock Exchange
...Show More Authors

                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Second International Conference On Innovations In Software Architecture And Computational Systems (isacs 2022)
Structural flexibility and its impact on contemporary architecture
...Show More Authors

. The concepts of structural flexibility became one of the important goals in the design phases to reach high performance in architecture. The pioneering projects and ideas that linked architecture with technologies and scientific innovations appeared, with the aim of reaching projects that mix the concepts of flexibility with the development of machine thought and modern technology to meet the functional, environmental, and aesthetic requirements for human wellbeing. The aim of this paper is to identify the mechanisms used in order to reach flexible structural systems capable of accommodating technological changes and developments. The research hypothesizes that the structural design according to the concepts of flexibility achieves high s

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Sun Mar 30 2025
Journal Name
Gsc Advanced Research And Reviews
Mercury pollution and its impact on aquatic organisms
...Show More Authors

Mercury is a heavy metal that is extremely toxic. There are three types of it: inorganic, organic, and elemental. Mercury in all its forms has been shown to have harmful effects on living things. It can multiply its concentration from lower to higher trophic levels and accumulate in the body's various tissues. Aquatic organisms bodies have been exposed to mercury mostly through various human activities. The largest source of mercury pollution in the air is thermal power plants that mostly use coal as fuel. It is carried to a body of water after being deposited on the ground surface from the air. The way it enters the food chain is through aquatic plants and animals. Mercury accumulations in the kidney, liver, gills, or gonadal tissues of sp

... Show More
Preview PDF
Crossref (5)
Crossref
Publication Date
Tue Mar 18 2025
Journal Name
Gsc Advanced Research And Reviews
Mercury pollution and its impact on aquatic organisms
...Show More Authors

Mercury is a heavy metal that is extremely toxic. There are three types of it: inorganic, organic, and elemental. Mercury in all its forms has been shown to have harmful effects on living things. It can multiply its concentration from lower to higher trophic levels and accumulate in the body's various tissues. Aquatic organisms bodies have been exposed to mercury mostly through various human activities. The largest source of mercury pollution in the air is thermal power plants that mostly use coal as fuel. It is carried to a body of water after being deposited on the ground surface from the air. The way it enters the food chain is through aquatic plants and animals. Mercury accumulations in the kidney, liver, gills, or gonadal tissues of sp

... Show More
View Publication
Crossref (5)
Crossref
Publication Date
Sun Mar 30 2025
Journal Name
Gsc Advanced Research And Reviews
Mercury pollution and its impact on aquatic organisms
...Show More Authors

Mercury is a heavy metal that is extremely toxic. There are three types of it: inorganic, organic, and elemental. Mercury in all its forms has been shown to have harmful effects on living things. It can multiply its concentration from lower to higher trophic levels and accumulate in the body's various tissues. Aquatic organisms bodies have been exposed to mercury mostly through various human activities. The largest source of mercury pollution in the air is thermal power plants that mostly use coal as fuel. It is carried to a body of water after being deposited on the ground surface from the air. The way it enters the food chain is through aquatic plants and animals. Mercury accumulations in the kidney, liver, gills, or gonadal tissu

... Show More
View Publication
Crossref (5)
Crossref
Publication Date
Tue Sep 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Impact of Tigris River Pollution on the Performance of Water Treatment Plants Efficiencies in Baghdad City
...Show More Authors

The determination of river pollution impact on the performance of water treatment plants is achieved by two main objectives. The first is to study raw and treated water qualities and comparing them with standards and the second is to evaluate the treatment plants efficiency. The analyzed data were those water quality parameters in relation to physical, chemical and bacteriological characteristics for river water and produced water by seven water treatment plants located on Tigris River passing through Baghdad City.
The results of this study indicated that all raw water characteristic are within the surface water standards established by Iraqi and USA criteria except Bacterial Counts.
Tigris River water is of good quality to be trea

... Show More
View Publication Preview PDF