The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

Emissions of particulate matter from nanopapers as well as inks and organic solvents during the printing operationand copying machines constitute a threat to human health, especially with long time exposure in closed working environments. The present study was conducted in some printing houses and copying centers of Baghdad city during February and April  .The studyproved the occurrence of an air pollution problem concerning lead and zinc contents in all the study sites. The levels of Pb, Zn and Cu were collected by low volume sampler from the air of the study sites then filter papers digested and determined the heavy metals by flame atomic spectrophotometer. Particulate matter was measured by Aerocet, Microtector  meter device was use

Many studied were conducted to evaluate the antihepatotoxic and antioxidant activities of Silybum marianum and proved these actions. The Naturally grown seed in Iraqi-Kurdistan Region also were studied for its chemical contents and biological activities. Vegetable oils occur in various plant parts mainly concentrated in the seeds.

In this study comparison was made between the fatty acid patterns of two plant seeds, Silybum marianum and Nigella sativa. Seed sample of Silybum marianum and Nigella sativa were exposed for extraction and isolation of the fatty acid contents using two different solvents (petroleum ether and n-hexane) at 60-80^oC using soxhlet apparatus and the oily extract

Reservoir unit classifications can be used in reservoir characterization of carbonate reservoirs where there is variability in the distribution of petrophysical properties. This requires the integration of geological and petrophysical data at different scales. In this study, cores and thin sections from Yamama Formation (Lower Cretaceous) at Gharaf oilfield, southern Iraq, were studiedto identify reservoir units.

     Ninereservoir units (units Y1 to Y9) were identified based on petrophysical evaluation by using interactive Petrophysics program (IP) software and depositional environments and related microfacies.The unit Y2 have the highest reservoir quality, which consists of grain-supported facies(packstone a

Because of its importance in the world, Middle East area is one of the competition areas between the major and great powers. Among those powers are Russia and United states of America. The competition between these two powers to control Syria is greatly clear since 2011. It is also one of the most important subject in the international politics. This importance comes from the importance of Russia and the United States of America besides importance of the Middle East. At the end of the cold war, United States of America maintained its role in the international system and became the only pole that dominated the international affairs while Russia tried to overcome the challenges inherited from the former Soviet Union, and it succeeded in th

Two new nonsymmetrical mesogenic homologous series of terminal substituent ether (series [Vn]) and carboxy (series [VIn]) incorporating azobenzene and 1,3,4-oxadiazole group were synthesized. Both series have been All compounds thus isolated were purified and characterized by elemental analysis, Fourier Transform Infrared Spectroscopy, 1H NMR, along with thermal analysis and texture observation using Differential Scanning Calorimetry (DSC) and Polarizing Optical Microscopy (POM), respectively. All compounds of the first series exhibited liquid crystalline properties. The homologues [V1]-[V3] display a nematic mesophase, the compounds [V4]-[V7] exhibit a dimorphism behavior, nematic (N) and smectic A (SmA) mesophases, the compounds [V8] and

The present study aims to investigate the various request constructions used in Classical Arabic and Modern Arabic language by identifying the differences in their usage in these two different genres. Also, the study attempts to trace the cases of felicitous and infelicitous requests in the Arabic language. Methodologically, the current study employs a web-based corpus tool (Sketch Engine) to analyze different corpora: the first one is Classical Arabic, represented by King Saud University Corpus of Classical Arabic, while the second is The Arabic Web Corpus “arTenTen” representing Modern Arabic. To do so, the study relies on felicity conditions to qualitatively interpret the quantitative data, i.e., following a mixed mode method

Abstract of the research:

     This research sheds light on an important phenomenon in our Arabic language, which is linguistic sediments, and by which we mean a group of vocabulary that falls out of use and that native speakers no longer use it, and at the same time it happens that few individuals preserve the phenomenon and use it in their lives, and it is one of the most important phenomena that  It should be undertaken and studied by researchers;  Because it is at the heart of our huge linguistic heritage, as colloquial Arabic dialects retain a lot of linguistic sediments, and we usually find them at all levels of language: phonetic, banking, grammatical and semantic.  In the

An advertisement is a form of communication intended to promote the sale of a product or service, influence public opinion, gain political support, or to elicit some other response. It consists of various type, including style, target audience, geographic scope, medium, or purpose. An advertisement should catch a person's attention and quickly create a memorable impression. The main aim of the present paper is to investigate the phonological problems of translating English international TV advertisements into Arabic. It deals with the most common and popular TV advertisements. The importance of such advertisements lies not in its information content rather than in the achievement of the desired impact on the receivers. When translating such

يكشف هذا المقال عن مشكلة الصفات ذات المكون الكمي والتي تعتبر واحدة من اقوى الموارد المكونة للكلمات التعبيرية والتقويمية و يتم تحليل التركيبات الدلالية ذات الاوجه المتعددة التي تنشا من عملية توظيف الصفات المشتقة بمساعدة اللواحق والتي تدل على الاتجاه العام للغات السلافية وذلك لتطوير الدلالات العاطفية والتقييمية في الكلمات ذات معنى الميزة او الخاصية يتم تقديم تعريف انماط تكوين المعاني الضمنية في دلالات