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The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- weak financial controls and procedures carried out by the Federal Office of financial supervision as a result of the spatial separation between the point of spending and the beneficiary.

The most significant recommendations:

 1-The need to limit spending on self-financing of the operating and investment budgets institutions.

2- the necessity of activating the role of the Federal Audit Court in regard to cross-check of projects by teams working in different institutions.

 

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Semi-Small Compressible Modules and Semi-Small Retractable Modules
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Let  be a commutative ring with 1 and  be left unitary  . In this paper we introduced and studied concept of semi-small compressible module (a     is said to be semi-small compressible module if  can be embedded in every nonzero semi-small submodule of . Equivalently,  is  semi-small compressible module if there exists a monomorphism  , ,     is said to be semi-small retractable module if  , for every non-zero  semi-small sub module in . Equivalently,  is semi-small retractable if there exists a homomorphism  whenever  .     In this paper we introduce and study the concept of semi-small compressible and semi-small retractable s as a generalization of compressible  and retractable  respectively and give some of their adv

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Publication Date
Sun Nov 16 2025
Journal Name
Iraqi Journal Of Biotechnology,
Correlation Between NLRP3 Inflammasome Levels and Myocardial Infarction Diagnosis
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Myocardial infarction (MI) is a prevalent disease and is expected to become the main cause of death globally in the future The pathophysiology of MI is tightly linked to the activation of the NLRP3 inflammasome. This study involves 60 subjects who were enrolled in the Intensive Care Unit (ICU) at Ibn Al-Bitar Center for Cardiac Surgery. Patients admitted to the ICU at Baghdad Teaching Hospital and Ibn Al-Bitar Cardiac Surgery Center were included in this study, conducted from November 26, 2023, to November 20, 2024. The control group also consisted of 60 subjects, In this study ,uric acid , urea , creatinine ,Glutamic Pyruvic Transaminase (GPT) Glutamic Oxaloacetic transaminase (GOT) , Gamma Glutamyl Transferase (GGT) ,NLPR3, NT-pro

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Cloud Data Security through BB84 Protocol and Genetic Algorithm
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In the current digitalized world, cloud computing becomes a feasible solution for the virtualization of cloud computing resources.  Though cloud computing has many advantages to outsourcing an organization’s information, but the strong security is the main aspect of cloud computing. Identity authentication theft becomes a vital part of the protection of cloud computing data. In this process, the intruders violate the security protocols and perform attacks on the organizations or user’s data. The situation of cloud data disclosure leads to the cloud user feeling insecure while using the cloud platform. The different traditional cryptographic techniques are not able to stop such kinds of attacks. BB84 protocol is the first quantum cry

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Publication Date
Wed Jul 31 2024
Journal Name
Iraqi Geological Journal
Correlating Capillary Pressure and Resistivity Index for Carbonate Reservoir
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Capillary pressure is a significant parameter in characterizing and modeling petroleum reservoirs. However, costly laboratory measurements may not be sufficiently available in some cases. The problem amplifies for carbonate reservoirs because relatively enormous capillary pressure curves are required for reservoir study due to heterogeneity. In this work, the laboratory measurements of capillary pressure and formation resistivity index were correlated as both parameters are functions of saturation. Forty-one core samples from an Iraqi carbonate reservoir were used to develop the correlation according to the hydraulic flow units concept. Flow zone indicator (FZI) and Pore Geometry and Structure (PGS) approaches were used to identify

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
T-Essentially Coretractable and Weakly T-Essentially Coretractable Modules
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        A new generalizations of coretractable modules are introduced where a module  is called t-essentially (weakly t-essentially) coretractable if for all proper submodule  of , there exists f End( ), f( )=0 and Imf tes  (Im f + tes ). Some basic properties are studied and many relationships between these classes and other related one are presented.

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Publication Date
Sat Mar 20 2021
Journal Name
Agroforestry Systems
Hydraulic lift: processes, methods, and practical implications for society
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Publication Date
Wed Nov 01 2017
Journal Name
2017 7th World Engineering Education Forum (weef)
Sustaining a synergistic industrial advisory board and academic collaboration
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Publication Date
Mon Jan 01 2018
Journal Name
Lamport
Cryptanalysis for Brute Force Attack and XOR Ciphering Methods
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Publication Date
Thu Jan 01 2015
Journal Name
Applied And Computational Mathematics
Texture Classification Using Spline, Wavelet Decomposition and Fractal Dimension
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Publication Date
Thu Feb 25 2016
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
Block Matching Algorithm Using Mean and Low Order Moments
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In this study, a fast block matching search algorithm based on blocks' descriptors and multilevel blocks filtering is introduced. The used descriptors are the mean and a set of centralized low order moments. Hierarchal filtering and MAE similarity measure were adopted to nominate the best similar blocks lay within the pool of neighbor blocks. As next step to blocks nomination the similarity of the mean and moments is used to classify the nominated blocks and put them in one of three sub-pools, each one represents certain nomination priority level (i.e., most, less & least level). The main reason of the introducing nomination and classification steps is a significant reduction in the number of matching instances of the pixels belong to the c

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