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Journal articles on the topic 'İpsala'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

KARATAŞ, Neslihan, and Mehmet Ali KAYA. "EFFECT OF EARTHQUAKE RISK ON THE URBAN PLANNING PROCESS: THE CASE OF IPSALA, KEŞAN AND ENEZ DISTRICTS (EDİRNE)." Mühendislik Bilimleri ve Tasarım Dergisi 10, no. 2 (2022): 654–79. http://dx.doi.org/10.21923/jesd.992810.

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Seismicity and geological data take an important place in the planning of any city. Although the planning process and the formation of cities take place on earth, it is important to determine the geological structure of the underground and the frequent changes of this structure in shallow depths in three dimensions. Evaluation of this change with geophysical (geological) information is the main factor that determines the distribution of land use above ground. Edirne province and districts earthquake zones map I. IV. It is located within the degree earthquake zone. Enez, Keşan and Ipsala, one o

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Ayumi, Vina. "Comparison of Activation Function Performance in the Resnet Algorithm for Rice Type Classification." JSAI (Journal Scientific and Applied Informatics) 7, no. 2 (2024): 234–40. http://dx.doi.org/10.36085/jsai.v7i2.6421.

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Quality checking of rice seed varieties (Oryza sativa) is an important procedure for quality assessment in the agricultural sector. The application of transfer learning algorithms has shown good results in image recognition tasks, so this algorithm is suitable for classifying rice variety images automatically. The data classes to be analyzed are Arborio, Basmati, Ipsala, Jasmine and Karacadag based on morphological, shape and color features analysis using the ResNet algorithm. The experiment used three types of models, namely ResNet-TopHat-ReLU, ResNet-TopHat-LeakyReLU and ResNet-TopHat-eLU. T

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Tepehan Eraslan, Selma, Senem Demirkiran, and Songul Duran. "Factors Affecting Cigarette Consumption: The Case of the Kesan and Ipsala Districts of Edirne." ADDICTA: The Turkish Journal on Addictions 6, Supp4 (2020): 87–98. http://dx.doi.org/10.5152/addicta.2020.19070.

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Gratwick, A. S. "Catullus XXXII." Classical Quarterly 41, no. 2 (1991): 547–51. http://dx.doi.org/10.1017/s0009838800004754.

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This is clearly meant to ‘speak’, and offer thereby some clue to the interpretation. But what it ‘says’ is debatable. Most modern edd. settle for Ipsit(h)illa as the least badly attested form. The prominence of bidding in the poem best accords with the assumptions that the stem is indeed ipsa connoting ‘mistress of the establishment’ (cf. 3.8; OLD ipse 12, OLD ipsimus; ipsula, Pl. Cist. 450, issulo et delicio suo CIL 6.12156; ipsuma, Petron. Sat. 75. 11) and that the denotation is something facetious like ‘Miss Bossy-wossy’, ‘Imperia’, ‘Your nibsy-wibsy’.

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Gunawan, Billy, and Muhammad Ezar Al Rivan. "Klasifikasi Jenis Beras Putih menggunakan CNN Residual Network Optimizer SGD." MDP Student Conference 2, no. 1 (2023): 128–32. http://dx.doi.org/10.35957/mdp-sc.v2i1.4305.

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Salah satu bahan pokok utama yang dijadikan pilihan oleh manusia di belahan dunia adalah beras. Sebagai pangan utama, pengembangan mengenai jenis-jenisnya telah dilakukan, namun dikarenakan banyaknya jenis beras yang ada membuat konsumen menjadi sulit membedakan antara jenis beras satu dengan yang lain. Selain perbedaan rasa, tekstur dan bentuk pun menjadi suatu pembeda yang cukup signifikan antara satu dengan yang lain sehingga hal ini akan cukup menyulitkan konsumen untuk membedakannya. Maka dari itu ,diperlukan sebuah solusi untuk permasalahan ini. Dengan menggunakan algoritma CNN arsitektu

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Miraj, Javed, and Zhuquan Wang. "Adoption of International Public Sector Accounting Standards in Public Sector of Developing Economies -Analysis of Five South Asian Countries." Research in World Economy 9, no. 2 (2018): 44. http://dx.doi.org/10.5430/rwe.v9n2p44.

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We examined the extent of adoption of the International Public Sector Accounting Standards (IPSAS) in South Asia and the challenges that are decelerating this process. The moderating organization, International Public Sector Accounting Standards Board (IPSAB), instituted IPSAS in an effort to improve financial reporting by public sector organizations and for comparability purposes. The aims of this research were to establish to what extent the IPSAS has been adopted in South Asia and determine the drawbacks contributing to its slow adoption process. To answer the study questions a literature r

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Israfil, KOCAMAN. "Determination of Structural Properties and Heating Load of Greenhouses to be Established in Edirne Province Ipsala Region." Journal of Scientific and Engineering Research 8, no. 9 (2021): 83–88. https://doi.org/10.5281/zenodo.10614562.

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<strong>Abstract</strong> The present study aims to determine certain structural features and calculate the heating load of the greenhouses to be established in the Ipsala region of Edirne province in the Thrace part of Turkey. At the end of the study, it has been suggested that the single greenhouses be positioned in the east-west direction and the block greenhouses in the south-north direction to maximize the utilization of  solar energy for the greenhouses to be built in the region. When choosing the greenhouse construction and conducting cross-section checks on the carrier elements, i

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Iqbal, Muhammad Javed, Muhammad Aasem, Iftikhar Ahmad, et al. "On Application of Lightweight Models for Rice Variety Classification and Their Potential in Edge Computing." Foods 12, no. 21 (2023): 3993. http://dx.doi.org/10.3390/foods12213993.

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Rice is one of the fundamental food items that comes in many varieties with their associated benefits. It can be sub-categorized based on its visual features like texture, color, and shape. Using these features, the automatic classification of rice varieties has been studied using various machine learning approaches for marketing and industrial use. Due to the outstanding performance of deep learning, several models have been proposed to assist in vision tasks like classification and detection. Regardless of their best results on accuracy metrics, they have been observed as overly excessive fo

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Nalbant, Sıla, and Selma Deneme Gençoğlu. "The Relationship Between the Autonomy of Turkish EFL Teachers and Their Professional Burnout." International Journal of Contemporary Educational Research 12, no. 2 (2025): 134–46. https://doi.org/10.52380/ijcer.2025.12.2.609.

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The aim of this study is to analyze the correlation between teacher autonomy and teacher burnout in a Turkish context. For this study, correlational research design was used, and the data were collected via the Teacher Autonomy Scale by Pearson and Hall (1993) and the Teacher Burnout Scale by Seidman and Zager (1986-1987). 100 Turkish EFL teachers who teach at high school level in public or private institutions of the center of Edirne and its districts Uzunköprü, Havsa, İpsala and Keşan were chosen as the sample for the study. The findings displayed that the participants had a low level of tea

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Nergiz, Ebru, and Güner Tuncer. "AVRUPA BİRLİĞİ NE ÜYELİK SÜRECİ KAPSAMINDA YENİ BİLGİSAYARLI TRANSİT SİSTEMİ (NCTS) UYGULAMASININ TRANSİT TİCARETE ETKİLERİ: İPSALA SINIR KAPISI ÖRNEĞİ." Kastamonu Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi, no. 12 (April 1, 2016): 8. http://dx.doi.org/10.21180/kuiibf.20161218243.

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BARIŞ, Aydemir, Sultan ÇOBANOĞLU, and Şeyda ÇAVUŞOĞLU. "Kavun sineği [Myiopardalis pardalina (Bigot, 1891) (Diptera: Tephritidae)]’ne karşı İpsala ve Kırkağaç kavun çeşitlerinde tatta meydana gelen değişimlerin belirlenmesi." Derim 33, no. 1 (2016): 47. http://dx.doi.org/10.16882/derim.2016.04532.

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GÜLLÜ, Aydın, and M. Ozan AKI. "Establishing a Remote Area Network for an Automation System: A Case Study of Yeni Karpuzlu Drinking Water Automation." Eurasia Proceedings of Science Technology Engineering and Mathematics 28 (August 15, 2024): 462–69. http://dx.doi.org/10.55549/epstem.1523643.

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Yeni Karpuzlu is a town located in the Ipsala district of Edirne province. The drinking water needs of this town are supplied from a deep water well. Water is pumped from the deep well using a submersible pump and sent to a 500-m 3 capacity concrete water tank. Here, the water goes the town's water demand through natural flow. The water is then sent from the tank, which is located 30 meters above ground level, to the town. There is a distance of 800 meters between the well and the tank, and 6000 meters between the tank and the control center located in the town. A local network has been establ

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D., Suma, Narendra V. G., Raviraja Holla M., and Darshan Holla M. "Morphological features for multi-model rice grain classification." International Journal of Electrical and Computer Engineering (IJECE) 15, no. 3 (2025): 3212. https://doi.org/10.11591/ijece.v15i3.pp3212-3225.

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In the realm of agriculture and food processing, the automated classification of rice grains holds significant importance. The diverse varieties of rice available demand a systematic approach to categorization. This study tackles this challenge by employing diverse machine learning models, including support vector machine (SVM), random forest (RF), logistic regression (LR), decision tree (DT), Gaussian naive Bayes (GNB), and k-nearest neighbors (K-NN). The dataset, sourced from Kaggle, features five distinct rice types: Arborio, Basmati, Ipsala, Jasmine, and Karacadag. After the images undergo

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Jensen, Gwenda. "The IPSASB's recent strategies: opportunities for academics and standard-setters." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 315–19. http://dx.doi.org/10.1108/jpbafm-04-2020-0050.

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PurposeThe purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting Standards Board (IPSASB) recent strategies and highlights the IPSASB's increasing outreach to academics.Design/methodology/approachThis is a practitioner's viewpoint which reflects the IPSASB's publicly available documents, and the opinions of a practitioner directly involved in the IPSASB's work and International Public Sector Accounting Standards (IPSAS) development.FindingsThe findings are that the IPSASB has increa

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Molokwu, E. M., E. T. Ufoaroh, and C. S. Nwajiakwa. "Extent of the Application of IPSAS in 21 Local Government Areas of Anambra State." International Journal of Advanced Finance and Accounting 5, no. 2 (2024): 17–25. https://doi.org/10.5281/zenodo.13316769.

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<em>The study ascertained the extent of application of International Public Sector Accounting Standards (IPSASs) in 21 Local Government Areas (LGAs) of Anambra state. The paper was guided by three specific objectives and they include: To determine the extent of IPSAS application in the twenty one local government areas of Anambra state, to investigate the extent application of IPSAS enhances financial stewardship and accountability in the twenty one local government of the state and to analyze the extent application of IPSAS increases uniformity and comparability of report and information in t

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ARABİ, Charifa, and Burak Nazmi CANDOĞAN. "Spatial and Temporal Change of Reference Crop Evapotranspiration in Marmara Region." Uluslararası Tarım ve Yaban Hayatı Bilimleri Dergisi 8, no. 2 (2022): 268–81. http://dx.doi.org/10.24180/ijaws.1080376.

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In this study, the annual total ETo values were estimated using the FAO Penman-Monteith method for 18 meteorological stations in the Marmara Region between the years 1990-2020 and their spatial and temporal changes were evaluated. For this purpose, annual total ETo trends were determined for each station using the non-parametric Mann-Kendall test and Sen method, and ETo maps were prepared using the Geographical Information System (GIS) Inverse Distance Weighted (IDW) interpolation method. According to the results of the study, the annual total ETo values varied between 742.3-1440.7 mm. While s

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Tasci, Mustafa, Ayhan Istanbullu, Selahattin Kosunalp, Teodor Iliev, Ivaylo Stoyanov, and Ivan Beloev. "An Efficient Classification of Rice Variety with Quantized Neural Networks." Electronics 12, no. 10 (2023): 2285. http://dx.doi.org/10.3390/electronics12102285.

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Rice, as one of the significant grain products across the world, features a wide range of varieties in terms of usability and efficiency. It may be known with various varieties and regional names depending on the specific locations. To specify a particular rice type, different features are considered, such as shape and color. This study uses an available dataset in Turkey consisting of five different varieties: Ipsala, Arborio, Basmati, Jasmine, and Karacadag. The dataset introduces 75,000 grain images in total; each of the 5 varieties has 15,000 samples with a 256 × 256-pixel dimension. The m

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Caruana, Josette. "ED 90 – the ripple effect of IPSAS 46 Measurement." Accounting and Management Review | Revista de Contabilidade e Gestão 29, no. 1 (2025): 183–98. https://doi.org/10.55486/amrrcg.v29i1.6.

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This article is a technical review of ED 90 (Exposure Draft) issued by the International Public Sector Accounting Standards Board (IPSASB) in 2024 in view of the applicability of IPSAS 46, the new standard on measurement in public sector financial reporting applicable from 1 January 2025. After summarising the requirements of IPSAS 46, the review analyses the ED as to the anticipated effects of these requirements on existing IPSAS. Particular attention is given to the areas that appear problematic, from the questions put forward by the IPSASB itself to the respondents of the ED, and when alter

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Scheppelmann, Holger. "International Public Sector Accounting Standard (IPSAS) 12–Inventories : Determining Exemplary Requirements for Military Logistics Systems." Academic and Applied Research in Military and Public Management Science 13, no. 1 (2014): 155–66. http://dx.doi.org/10.32565/aarms.2014.1.14.

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In this paper the author shows that it is conceptually possible to derive from International Public Sector Accounting Standard (IPSAS) 12–Inventories exemplary requirements that can be used as a basis to assess in principle the compliance of military logistics systems with IPSAS 12. However, the utility of isolated requirements for compliance with IPSAS 12 is limited, since these requirements certainly need to be integrated with requirements derived from other IPSASs and with requirements related to the accounting system used to prepare IPSAS annual financial statements. As a result of such a

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AKINWUNMI, Abiodun Abdul-Jeleel, Olotu Ayooluwa AJAYI-OWOEYE, Grace Oyeyemi OGUNDAJO, Chituru Nkechinyere Aseoluwa ALU, and Sunday Olusola OMOJOLA. "DESCRIPTIVE ANALYSIS OF IPSAS ADOPTION AND QUALITY OF FINANCIAL REPORTING IN OGUN STATE, NIGERIA." Modern Management Review 30, no. 2 (2025): 25–42. https://doi.org/10.7862/rz.2025.mmr.07.

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There are a number of concerns about the quality and usefulness of reports prepared and disseminated by Nigerian public sector. This paper examined the influence of IPSAS adoption on the financial reporting quality in Nigerian MDAs. Survey research design and primary data were employed. One hundred and twenty nine accounting professionals in the MDAs were sampled. The responses on IPSAS adoption metrics indicate high grand means with internal control mechanism having 3.73; audit committee 3.83; IPSAS adoption environment 3.90 and IPSAS adoption transparency and accountability 3.73 which are al

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Mott, D. D., C. W. Xie, W. A. Wilson, H. S. Swartzwelder, and D. V. Lewis. "GABAB autoreceptors mediate activity-dependent disinhibition and enhance signal transmission in the dentate gyrus." Journal of Neurophysiology 69, no. 3 (1993): 674–91. http://dx.doi.org/10.1152/jn.1993.69.3.674.

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1. Activity-dependent depression (fading) of polysynaptic inhibition and the effects of this disinhibition on signal transmission were studied in the dentate gyrus of the rat hippocampal slice with the use of intracellular and extracellular recordings. 2. Polysynaptic inhibitory postsynaptic potentials/currents (IPSP/Cs) were evoked in dentate granule cells by stimulation of mossy fibers in stratum lucidum of area CA3b/c. These mossy fiber-evoked IPSP/Cs consisted of an early GABAA receptor-mediated component (IPSP/CA) and a late GABAB receptor-mediated component (IPSP/CB). 3. When paired stim

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Ahmad, Amar Sayed, and Hassan Nasseredine. "Major Challenges and Barriers to IPSASs Implementation in Lebanon." Proceedings of the International Conference on Business Excellence 13, no. 1 (2019): 326–34. http://dx.doi.org/10.2478/picbe-2019-0029.

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Abstract The need for greater accountability and transparency in government and private institutions handling funds and resources reporting was heightened by the global financial crisis that led to reduced resources available for both the government and private sector. This led to the introduction of an accounting and auditing system known as International Public Sector Accounting Standards (IPSASs) that will help to track all transactions hence ability to maintain transparency and accountability while reporting financial statements. However, the implementation of the IPSASs guidelines in most

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ADEDEJI, Zacch Adelabu. "Impact of IPSAS Adoption on Financial Reporting Quality in Nigeria: A Case of South-Western Nigeria." Journal of Economics and Technology Research 5, no. 1 (2024): p38. http://dx.doi.org/10.22158/jetr.v5n1p38.

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The study investigated the effect of IPSAS Adoption of financial reporting quality using the six south western states in Nigeria. The public service in the six states of the south western Nigeria is the focus of the study. A total of 400 respondents are covered in the survey and professional staff like auditors and accountants in the public service form the nucleus of the respondents. Well-structured questionnaire was constructed and administered. The data harvested was analyzed using Structural Equation Modelling. Findings from the analysis revealed that. Generally, the adoption of IPSASs con

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Agasisti, Tommaso, Giuseppe Catalano, Ferdinando Di Carlo, and Angelo Erbacci. "Accrual accounting in Italian universities: a technical perspective." International Journal of Public Sector Management 28, no. 6 (2015): 494–508. http://dx.doi.org/10.1108/ijpsm-02-2015-0026.

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Purpose – The purpose of this paper is to examine the impact of full accrual accounting on the Italian public universities and, in this context, how some technical-accounting problems typical of public sector (recognition and valuation issues) have been addressed. An additional purpose investigated in this paper is the role of International Public Sector Accounting Standards (IPSASs) in helping to overcome these technical-accounting issues, for the case under examination. Design/methodology/approach – The paper involves studying whether, and to what degree, some of the accounting choices made

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Rajib, Salah Uddin, Pawan Adhikari, Mahfuzul Hoque, and Mahmuda Akter. "Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh." Journal of Accounting in Emerging Economies 9, no. 1 (2019): 28–50. http://dx.doi.org/10.1108/jaee-10-2017-0096.

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Purpose The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh. Design/methodology/approach Drawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice. Findings Different approaches towards the Cash Basis IPSAS are now distinct in the Central Government of Bangladesh. Differences between Banglade

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Heintges, Sebastian, and Gillian Waldbauer. "New development: The IPSASB project on accounting for social benefits—IPSAS 42." Public Money & Management 39, no. 8 (2019): 590–94. http://dx.doi.org/10.1080/09540962.2019.1592882.

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Otavová, Milena. "Harmonisation efforts in the field of accounting of public sector." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 195–202. http://dx.doi.org/10.11118/actaun201159040195.

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Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB) is therefore creating high-quality financial reporting standards for public sector (IPSAS). Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial chang

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Vardiashvili, Mariam. "Measurement of non-financial assets at current operational value." Finance, Accounting and Business Analysis 7, no. 1 (2025): 109–19. https://doi.org/10.37075/faba.2025.1.09.

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Purpose: In public sector entities, non-financial assets may provide either economic benefits or service potential, depending on their intended use. This distinction influences the selection of an appropriate measurement method. Measuring non-financial assets intended to provide services – rather than generate revenue – has long been a challenge in the public sector. To address this issue, the International Public Sector Accounting Standards Board (IPSASB) introduced changes to the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities and, in May 2023, issued a

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Zibaghafa, Sunday, and Gospel Chukwu. "Public Sector Accounting Standard Adoption and Quality of Financial Reporting in Higher Institutions in Rivers and Bayelsa States, Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 3 (2024): 1–39. http://dx.doi.org/10.37745/ejaafr.2013/vol12n3139.

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This study investigated public sector accounting standards adoption and quality of financial reporting in higher institutions in Rivers and Bayelsa States, Nigeria. The study adopted survey research design. The study population consisted of all public higher institutionsin both states and a sample size of three hundred and twenty (320) was utilized for the study. Primary and secondary sources of data were employed while univariate and multivariate analysis were used for data analysis. The multivariate analysis revealed that Pre – and Post- IPSAS adoption has no significant difference in the fi

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Yasser, Ghsun M., Amal Abdulhussain Kuhait, and Mohammed Fadhil Neamah. "An Investigation in Use of IPSAS 1 Standard for Performance Evaluation in Government Universities: A Case Study of Kufa University, Iraq." Asian Journal of Economics, Business and Accounting 25, no. 5 (2025): 435–50. https://doi.org/10.9734/ajeba/2025/v25i51813.

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When preparing financial reports in government entities, they are always in the traditional format that lacks transparency without highlighting what international bodies are exposed to. Therefore, this paper sheds light on the IPSAS1 standard and how to benefit from it in preparing financial reports, ultimately contributing to enabling users to evaluate performance by applying financial indicators. The research aims to demonstrate the importance of implementing the IPSAS1 standard. The population was taken from the university of Kufa. The sample size was taken from 22 colleges in various and d

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يحيى السقا, زياد هاشم, та علي مال الله عبدالله السندي. "الإبلاغ عن معلومات أداء الخدمات في الوحدات الحكومية العراقية على وفق IPSAS-RPG3/بالتطبيق على مديرية الموارد المائية نينوى". Tikrit Journal of Administrative and Economic Sciences 17, № 53, 2 (2021): 1–19. http://dx.doi.org/10.25130/tjaes.17.53.2.1.

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يهدف البحث الى عرض انموذج للإبلاغ عن أداء الخدمات وفق دليل الممارسات الموصى بها RPG3 الصادر عن مجلس معايير المحاسبة الدولية في القطاع العام IPSASB. اعتمد البحث المنهجين الوصفي والتحليلي لغرض تحقيق اهداف البحث واختبار فرضياتها من خلال دراسة وتحليل ما كتب حول متغيراته في المراجع والكتب والبحوث والدوريات العربية والأجنبية. وصولاً الى بناء الانموذج المقترح للإبلاغ عن أداء الوحدات الحكومية لخدماتها واختبار الانموذج من خلال تطبيقه على عينة البحث. وخلص البحث الى عدد من الاستنتاجات أهمها: اثبت التطبيق العلمي امكانية اعداد القوائم المالية للوحدات الحكومية العراقية وفق المعايير المحاسبية الدولية في القط

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Luz de Lima, Raquel, Diana Vaz de Lima, Patrícia Siqueira Varela, and Claudia Ferreira da Cruz. "Aprendendo com as Experiências Internacionais: Normas Contábeis Diferenciadas para Entidades do Setor Público." Contabilidade Gestão e Governança 25, esp (2022): 352–69. http://dx.doi.org/10.51341/cgg.v25iesp.2902.

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Objetivo: Descrever as principais características das experiências de países que realizaram a diferenciação das normas contábeis para entidades do setor público. Método: Pesquisa documental das experiências internacionais de diferenciação de normas contábeis para entidades do setor público. Originalidade/Relevância: Não há muitos estudos abordando a diferenciação de normas contábeis no setor público e a adoção integral das IPSAS é frequentemente apontada como um processo dispendioso para as entidades. Portanto, entende-se que ao trazer essa discussão para o âmbito acadêmico e normatizador há a

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Jameel, Sinan Zuhair M., та Tgreed Ali Rsheed. "المعالجة المحاسبية لعقود الإيجار وفق معيار المحاسبة الدولي رقم ) 31 بالتطبيق على مديرية بلدية الموصل IPSAS". Tikrit Journal of Administrative and Economic Sciences 18, № 57, 1 (2022): 244–63. http://dx.doi.org/10.25130/tjaes.18.57.1.13.

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يعتبر التأجير أحد المصادر الهامة للتمويل القصير والمتوسط والطويل الاجل وقد ازدادتأهميته نظرا للانتشار الواسع في استخدامه كأحد مصادر التمويل لذلك حظي باهتمام المؤسساتوالمنظمات المهنية ولاختلاف الطرق المحاسبية في احتساب الايجار وتصنيف عقد الايجار الىبإصدار )IPSASB) تمويلي أو تشغيلي قام مجلس معايير المحاسبة الدولية في القطاع العامالمعيار رقم ) 31 ( عقود الايجار الذي تطرق الى المعاملات المحاسبية للإيجارات في القوائم الماليةلكل من المؤجر والمستأجر.ويهدف البحث الى بيان المعالجة المحاسبية لعقود الايجار وفق معيار المحاسبة الدولي رقمبشكل عام، وعلى الحسابات الختامية المعدة من قبل محل البحث بشكل خاص. IPS

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Adam, Berit, Isabel Brusca, Eugenio Caperchione, Jens Heiling, Susana Margarida F. Jorge, and Francesca Manes Rossi. "Are higher education institutions in Europe preparing students for IPSAS?" International Journal of Public Sector Management 33, no. 2/3 (2019): 363–78. http://dx.doi.org/10.1108/ijpsm-12-2018-0270.

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Purpose The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector accounting (PSA) and the need to prepare their students to become expert professionals in that area. It particularly assesses whether these organizations currently provide, or will provide in the near future, education on International Public Sector Accounting Standard (IPSAS)/EPSAS, so that a sufficient number of graduates will be ready to match the foreseeable demand for experts in IPSAS/EPSAS. Design/methodology/a

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Kazaryan, Ruben. "On certain development aspects of an ipsas-based system-target approach to evaluation of net asset sustainability level projects in high-rise construction." E3S Web of Conferences 33 (2018): 02071. http://dx.doi.org/10.1051/e3sconf/20183302071.

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Problems of accounting and reporting of net assets and the procedure of their formation taking into account the specifics of the economic and legal status of property of a non-commercial autonomous institution are some of the most controversial in the accounting for entities of the public sector. The study focuses on justification of accounting rules for net assets of public sector entities. The methods used in the study are as follows: comparison, synthesis, analysis, logical approach, and system approach. The article examines legal aspects and specifics of recognition of assets of public sec

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Bourduge, Cédrine, Georges Brousse, Florence Morel, et al. "“Intervention Program Based on Self”: A Proposal for Improving the Addiction Prevention Program “Unplugged” through Self-Concept." International Journal of Environmental Research and Public Health 19, no. 15 (2022): 8994. http://dx.doi.org/10.3390/ijerph19158994.

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The “Intervention Program based on Self” (IPSELF) project was created to address the gap between the acquisition of life skills during prevention programs and their application with a session for developing one’s self-concept included in the European program “Unplugged”. The present study evaluated its effectiveness. A total of 157 middle school students (94 girls, 63 boys, MAGE = 12.89, SD = 0.45) from three schools in France participated in this study. The participants attended one of two programs (Unplugged/IPSELF). The effectiveness of the IPSELF add-on session was measured with the Self-C

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Bakre, Owolabi, Sarah George Lauwo, and Sean McCartney. "Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society." Accounting, Auditing & Accountability Journal 30, no. 6 (2017): 1288–308. http://dx.doi.org/10.1108/aaaj-03-2016-2477.

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Purpose The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption in patronage-based developing countries such as Nigeria. Design/methodology/approach The paper utilises the patron/clientelism framework to examine the dynamics of Western accounting reforms in the Nigerian patronage-based society, in which the institutions of governance and regulatory structures are arguably weak. The paper utilises archival data

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Denham, J. W. "Reasons for initial PSA (iPSA) and biochemical failure (BF) being poor predictors of prostate cancer (PC) mortality." Journal of Clinical Oncology 25, no. 18_suppl (2007): 5153. http://dx.doi.org/10.1200/jco.2007.25.18_suppl.5153.

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5153 Background: iPSA and BF are often poor predictors of mortality in men treated for locally advanced PC. We sought to find out why from prospective randomised trial data. Methods: In the TROG 96.01 trial men with T2b,c, 3, 4 N0 PC were randomised to 0, 3 or 6 months maximal androgen deprivation (AD) (goserelin 3.6 mg sc monthly and flutamide 250 mg po tid) prior to 66 Gy to the prostate and seminal vesicles. Failure site was diagnosed prior to salvage hormone therapy (ST) where possible, and type, timing and duration of response to ST recorded. Proportional hazards modeling was used to iden

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Günther, H. C. "Verse transpositions in Tibullus." Classical Quarterly 47, no. 2 (1997): 501–9. http://dx.doi.org/10.1093/cq/47.2.501.

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After having been for some while the butt of conservative critics, verse transpositions in Propertius have, mainly thanks to the work of G. P. Goold, again become respectable among scholars. In his edition of Catullus, Tibullus, and Propertius J. J. Scaliger (first edition: Paris 1577,2Antwerp 1582, several times reprinted), the great archeget of the method, had subjected the other great elegist of Propertius’ generation to the same treatment,2 and in fact one of Scaliger's transpositions is supported by external evidence: 1.5.71–6 belong after 6.32; this is confirmed by Ovid's imitation in Tr

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Benito, Bernardino, Isabel Brusca, and Vicente Montesinos. "The harmonization of government financial information systems: the role of the IPSASs." International Review of Administrative Sciences 73, no. 2 (2007): 293–317. http://dx.doi.org/10.1177/0020852307078424.

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The publication of International Public Sector Accounting Standards (IPSASs) in the field of governmental financial reporting has raised the necessity for a wide-ranging discussion about the harmonization of public sector accounting systems. The article has a double aim: to show the adoption or not of IPSASs in local and central government and to analyse the level of convergence between the different countries studied. In order to achieve these objectives, we carried out an empirical study, whose results allow us to show that while some accounting systems are very close to the IPSASs model, ot

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محمد, صفاء احمد, та رؤى مصطفى كامل. ""تأثير استعمال معايير المحاسبة الحكومية الدولية (IPSASs) على الموازنة العامة في العراق"". Journal of Economics and Administrative Sciences 24, № 103 (2018): 557. http://dx.doi.org/10.33095/jeas.v24i103.130.

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المستخلص يهدف البحث الى بيان التأثير في الموازنة العامة للعراق نتيجة إعتماد معايير المحاسبة الحكومية الدولية (IPSASs) من خلال استخدام الاستبانة، فقد بني البحث على فرضية مفادها " يوجد تأثير لاعتماد معايير المحاسبة الحكومية الدولية (IPSASs) في الموازنة العامة للعراق" وخلص البحث الى استنتاجات منها ان النظام المحاسبي الحكومي يتداخل بشكل وثيق مع الموازنة العامة وفي جميع مراحلها، فالتحرك نحو اساس الاستحقاق يعد العنصر الاول من مجموعة اصلاحات نحو الوصول الى اصلاح الموازنة العامة للدولة، فبدون اصلاح المحاسبة الحكومية يكاد يكون من المستحيل تطوير الموازنة، كما ان الـ (IPSASs) يعد مرجع معترف به لتقي

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Basilio, Marcio Pereira, Valdecy Pereira, and Helder Gomes Costa. "Classifying the integrated public safety areas (IPSAs): a multi-criteria based approach." Journal of Modelling in Management 14, no. 1 (2019): 106–33. http://dx.doi.org/10.1108/jm2-01-2018-0001.

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Purpose This study aims to focus on the application of a multiple criteria decision analysis (MCDA) method to compare results presented by the Integrated Goals System based on the 12th edition of the Integrated Public Safety Areas (IPSAs) Award, which achieved goals established for Strategic Crime Indicators for the state of Rio de Janeiro, Brazil. The main objective of this research was to limit the compensatory effects of classification criteria on IPSAs that have achieved goals established for crime indicators by applying the MCDA method. Design/methodology/approach The methodology was base

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O., Ademola Abimbola, Ben-Caleb E., Madugba Joseph U., Adegboyegun Adekunle E., and Eluyela Damilola F. "International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector." International Journal of Financial Research 11, no. 1 (2019): 434. http://dx.doi.org/10.5430/ijfr.v11n1p434.

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This study evaluated the relationship between IPSAS adoption and financial reporting quality in South West, Nigeria. Specifically, it analysed the effect of IPSAS adoption on credibility and comparability of financial statements. Additionally; salient factors influencing IPSAS implementation were investigated. Primary data collected from one hundred and eighty accountants in South West Nigeria were analysed using tabulation, graphs, factor analysis, and Goodman and Kruskal’s gamma statistics.The empirical results indicated that IPSAS adoption exerted significant and positive relationships with

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Onukelobi, Peace Chinwe, and Pius V. C. Okoye. "Effects of Financial Management Reforms on Financial Corruption in Nigeria Public Sector." International Journal of Trend in Scientific Research and Development 3, no. 6 (2019): 839–52. https://doi.org/10.5281/zenodo.3589020.

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This paper examined Financial Management Reforms and its Effect on Curbing Financial Corruption in Nigeria Public Sector. A survey design was adopted in the study and a sample of three hundred and twenty four 324 respondent which consist of Accountants and Auditors from Anambra state MDAs. The variables used for this study consists of dependent and independent variables. The dependent variable for this study is financial management reform proxy as IPSAS, TSA, IPPIS, and GIFMIS. The data generated were subjected to different statistical tests such as descriptive statistics, correlation analysis

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Alexander, Olawumi Dabor, and MeshackAggreh. "ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING BY GOVERNMENT MINISTRIES AND AGENCIES IN NIGERIA." International Journal of Marketing & Financial Management, Volume 5,, Issue 5, May-2017, 5 (2017): pp 52–6. https://doi.org/10.5281/zenodo.817743.

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The objective of this study is to find out the prospects and challenges of adoptions of IPSAS by the Nigerian public sector. The study focused on federal ministries in Abuja. One hundred and fifty copies of questionnaire were distributed to civil servants in Abuja. The study employed Z-test statistical technique and chi-square. Data gathered from field was analyzed by MS-excel 2016. The result shows that adoption of IPSAS will increase the reliability of the reports prepared by Nigerian public sector. The result also shows that adoption of IPSAS will enhance better comparability of financial r

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Muhsein Hameed*, Anmar, and Bushra Najem Aubdullah Al-Mashhadani. "The Role of Adopting International Public Sector Accounting Standards (IPSASs) in Achieving Financial Sustainability for Universities." Journal of Economics and Administrative Sciences 30, no. 141 (2024): 529–52. http://dx.doi.org/10.33095/6b6zk010.

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The research objective is to determine whether using the International Public Sector Accounting Standards (IPSASs) has any impact on assessing the financial sustainability of public universities. The research assesses the role played by financial sustainability in maintaining, expanding and how well the services are executed through public universities. Additionally, considering the occasional and future challenges of the information that supplied by the accounting system. The government accounting system applied in Iraqi public universities suffers from the lack of information for those in ch

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Canseco-Hernández, Omar, Guillermina Ferro-Flores, Nallely Jimenez-Mancilla, et al. "Preparation and Dosimetry Assessment of 166Dy2O3/166Ho2O3-iPSMA Nanoparticles for Targeted Hepatocarcinoma Radiotherapy." Journal of Nanoscience and Nanotechnology 21, no. 11 (2021): 5449–58. http://dx.doi.org/10.1166/jnn.2021.19455.

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This research aimed to prepare 166Dy2O3-iPSMA/166Ho2O3-iPSMA nanoparticles (166Dy2O3/166Ho2O3-iPSMA NPs) and assess the radiation absorbed dose produced by the nanosystem to hepatic cancer cells by using experimental in vitro and in vivo biokinetic data. Dy2O3NPs were synthesized and functionalized with the prostate-specific membrane antigen inhibitor peptide (iPSMA). Fourier transform infrared (FTIR) spectroscopy, transmission electron microscope (TEM), dynamic light scattering (DSL) and zeta potential analyses indicated the formation of Dy2O3-iPSMA NPs (46.11 ± 13.24 nm). After neutron activ

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keshty, Nabila. "The Egyptian Policeman jurisdictions in cyber crime." International Journal of Police Science 1, no. 1 (2022): 58–77. http://dx.doi.org/10.56331/487529/ipsa3.

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The original terms of reference of the Egyptian Police in cybercrimes are represented in receiving reports and complaints, examining the crime scene, taking fingerprints and editing the record, listening to witness statements, preserving the tools used in cybercrimes in normal circumstances, in addition to giving the legislator police officers exceptional powers to initiate certain procedures in cybercrimes including arresting the accused without permission. Inspection, seizure, and scarring for the investigation of cybercrimes, through this research paper will discuss all these original and e

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Benson, David. "How Online Information Sources Affects Law Enforcement Perceptions." International Journal of Police Science 1, no. 1 (2022): 14–39. http://dx.doi.org/10.56331/487529/ipsa1.

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practices are still adapting to the internet. One stumbling block to adapting policing research and practice to the internet is a limited understanding of the various online information sources affecting law enforcement and security. The internet is an information technology. Many laws governing information and crime developed under assumptions about information that may no longer hold. Incorrect assumptions about information can frustrate police and criminologists as they work to apply existing, otherwise valid, theories and practices in the new information environment. Legal systems and law

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Greenberg, Martin. "Serpico and the Future of the Blue Code of Silence." International Journal of Police Science 1, no. 1 (2022): 40–57. http://dx.doi.org/10.56331/487529/ipsa2.

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This essay reviews several of the moral messages found in the film Serpico (129 ,1973 min.) with emphasis upon understanding the meaning of the phrase “the blue wall of silence” as well as current efforts to limit its occurrences and harmful effects. The essay includes details about the life of Frank Serpico, picking up where the classic Hollywood film left off. Policing in the 1960s and the current nature and the future of policing reforms are considered. Serpico’s present-day opinions about police corruption and violence are also discussed. In addition, the newest private effort to use techn

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