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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
Tue Mar 01 2016
Journal Name
Al-academy
Configuration semantics in Tmthbla freedom and Eid Ghadir: حسام عبد الخالق عثمان
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The research is a special case of semantics modern Iraqi art, especially with regard to the art of sculpture, and the exact Nasba sculpture, has included research, four chapters on whale1. The first chapter: which consisted of:A. The research problem.B. The importance of research.C. Find goal.H. Find borders.Kh. Determine the terms.2. Chapter II: The theoretical framework: which consisted ofA. The first topic: sculptured configuration.B. The second topic:1. The first axis: contemporary Iraqi sculpture.2. The second axis: the sculptor Jawad Salim.3. The third axis: Mohammed sculptor debateC. Theoretical framework indicators.D. Previous studies.3. Chapter III: proceedings: which included:A. Find community.B. The research sample.C. Research

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Traditional and molecular methods for diagnosing bacterial meningitis in Erbil city, Iraq
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Bacterial meningitis is a leading cause of illness and death worldwide. It is crucial for clinical and public health care, as well as disease control, to identify the meningitis-causing agent promptly. Between June 2021-February 2022, a total of 100 cerebrospinal fluid (CSF) and blood samples were collected from suspected cases of meningitis admitted to Raparin Paediatric Teaching Hospital, Erbil city-Iraq. Cytochemical, cultural, and biochemical tests were conducted, and confirmed by molecular techniques. Bacterial culture findings were positive in 7% of CSF samples and just one positive among blood samples. The most common pathogens found by cultural characteristics and VITEK 2 Compact System were Staphylococcus sciuri in two

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Publication Date
Tue Aug 31 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
FDPHI: Fast Deep Packet Header Inspection for Data Traffic Classification and Management
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Traffic classification is referred to as the task of categorizing traffic flows into application-aware classes such as chats, streaming, VoIP, etc. Most systems of network traffic identification are based on features. These features may be static signatures, port numbers, statistical characteristics, and so on. Current methods of data flow classification are effective, they still lack new inventive approaches to meet the needs of vital points such as real-time traffic classification, low power consumption, ), Central Processing Unit (CPU) utilization, etc. Our novel Fast Deep Packet Header Inspection (FDPHI) traffic classification proposal employs 1 Dimension Convolution Neural Network (1D-CNN) to automatically learn more representational c

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Hybrid Framework To Exclude Similar and Faulty Test Cases In Regression Testing
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Regression testing is a crucial phase in the software development lifecycle that makes sure that new changes/updates in the software system don’t introduce defects or don’t affect adversely the existing functionalities. However, as the software systems grow in complexity, the number of test cases in regression suite can become large which results into more testing time and resource consumption. In addition, the presence of redundant and faulty test cases may affect the efficiency of the regression testing process. Therefore, this paper presents a new Hybrid Framework to Exclude Similar & Faulty Test Cases in Regression Testing (ETCPM) that utilizes automated code analysis techniques and historical test execution data to

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Publication Date
Wed Mar 05 2025
Journal Name
Lecture Notes In Networks And Systems
Using Artificial Intelligence to Enhance Family Cohesion and Promote Positive Social Values
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Publication Date
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Lipid Profile and Insulin Resistance in Patients with Type-ΙΙ Diabetes Mellitus
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Objective: To investigate the relation between dyslipidemia and insulin resistance where it is one of the metabolic
disorders in patients with type-ΙΙ diabetes mellitus and compare the results with the control group.
Methodology: Blood samples were collected from (35) patients with type-ΙΙ diabetes mellitus, besides (35) healthy
individuals as a control group were enrolled in this study. The age of all subjects range from (20-50). Serum was
used in determination of glucose, insulin, lipid profile (cholesterol (Ch), triglyceride (TG), high-density lipoprotein
(HDL-Ch), low-density lipoprotein (LDL-Ch) and very low-density lipoprotein (VLDL), for patients and control
groups. Insulin resistance (IR) was calculated acco

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Renewable energy (solar energy) and its potential for electricity generation in Iraq
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The world's renewable energy sources have taken on great importance, for its cleanness and its environmental effects as well as being a renewable source, Increased demand for fossil energy sources is also causing global warming and climate change. Iraq is an appropriate area for renewable energy This study shows that renewable alternative energy has not been used sufficiently enough at present. But this energy can play an important role in the future of renewable energy in Iraq. This research aims to study the renewable energy in Iraq (solar energy) and it is appropriate to develop this alternative energy for crude oil, which is characterized by the use of the most appropriate and less economical and more environmentally friendly. Solar

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Publication Date
Fri May 03 2024
Journal Name
Doklady Biochemistry And Biophysics
Superoxide Dismutase and Clopidogrel: A Potential Role in Peripheral Arterial Disease Treatment
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Oxidative stress plays a crucial role in the pathogenesis of peripheral artery disease (PAD). This study aimed to investigate the effect of clopidogrel on oxidative stress in PAD patients. Seventy subjects were divided into three groups: PAD patients before treatment (B-PAD), PAD patients after treatment with clopidogrel (A-PAD), and healthy controls. Serum levels of superoxide dismutase (SOD), copper (Cu), zinc (Zn), manganese (Mn), and oxidized protein were measured. SOD activities were also determined. The results showed that SOD activities, and SOD specific activities were significantly decreased in PAD patients compared to healthy individuals. After treatment with clopidogrel, SOD activities, and SOD specific activities were continuous

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Studying Association between Thyroid Disorders and Helicobacter pylori infection in Iraqi Patients
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This study was aimed to investigate the association between thyroid disorder and Helicobacter pylori infection in 122 patients (100 females and 22 males )and for comparison, 60 healthy individuals (31females and 29 males),who had no thyroid disorder, were also included in the study. Blood samples were collected from both patients and the healthier individuals. Enzyme Linked Fluorescent Assay (ELFA) technique through using Vitek Immuno Diagnostic Assay System (VIDAS) was applied to measure levels of the thyroid hormones (tri-iodothyronine T3, tetra-iodothyroxine T4) and thyroid stimulating hormone (TSH). From the results obtained, patients were classified into three groups: 40 were

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Physics
A comparison between PCA and some enhancement filters for denoising astronomical images
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This paper includes a comparison between denoising techniques by using statistical approach, principal component analysis with local pixel grouping (PCA-LPG), this procedure is iterated second time to further improve the denoising performance, and other enhancement filters were used. Like adaptive Wiener low pass-filter to a grayscale image that has been degraded by constant power additive noise, based on statistics estimated from a local neighborhood of each pixel. Performs Median filter of the input noisy image, each output pixel contains the Median value in the M-by-N neighborhood around the corresponding pixel in the input image, Gaussian low pass-filter and Order-statistic filter also be used. Experimental results shows LPG-PCA method

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