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

Tax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A numbe

Abstract

       This research aims to assess and measure the quality of health services provided by the Baghdad Educational Hospital using  five dimensions of 5Qs , Developer model by (Zinelidin), 2006), the problem of the research is to try to determine the quality of health services provided at the hospital as well as the investigation of the existence of the elements of quality contribute to achieve the requirements of customers and their needs, and used for the purposes of this research two approaches, first used Applied Research to 5Qs dimension model and use the Checklist as a Key tool to collection and analysis of data and the second descriptive analytical me

Music has a significant role in shaping the artistical, musical and national identity of individuals. The resources of the cultural identity can be divers according to the multiplicity of the social component. In Iraq, there is a unique ethnical and sacred diversity, which is rather than playing a positive role in shaping the cultural and national identity, on contrast, it is establishing to create many local identities in the same society. Each identity reflects the culture of individual ethnic or religious group, which makes people make their own decisions according to their background rather than according to the benefit of the country.Music as an important cultural source has a social function in forming an artistical identity with n

The nature and intensity of the association of myasthenia gravis (MG) with distinct human leukocyte antigen (HLA) haplotypes differ between ethnic populations, so this study determined the association of HLA class II antigens with myasthenia gravis (MG) in Iraq.The study included Iraqi patients diagnosed with MG and two control groups the first of 54 insulin dependent diabetes mellitus patients and the second of 237 subjects as a normal control group. The test used was microlymphocytotoxicity test.The work was done in the Teaching Laboratories/Medical City/Baghdad.Results: positive associations were observed (etiological risk factors) as follows: 1. HLA-DR locus showed one positively associated allele when compared to healthy control and th

This in vivo study was conducted to investigate the effect of different concentrations of ozonated water on experimentally skin infection with some of bacterial isolates (Pseudomonas aeruginosa and Staphylococcus aureus ) which Showed dermal infection in experimental animals after 48 hours of exposure to these Microorganisms. Results revealed that ozone has the power to accelerated the healing process depending on the perfect concentration of ozonated water used and the severity of infection & nature of causative agent , in which the recovering period was 7 days for the infection caused by P. aeruginosa and 5 day for S.aureus by using the concentration 60 µg/ml . Results also indicated in this study the stimulated effect of O

The formal diversity in designs is achieved by creating shapes and lines with a distinct movement pattern, which are preceded by mental processes. The greatest source of diversity in design in general and industrial design in particular is the creation of multiple directions for the completion of designs and the diversification of intellectual proposals for the design idea. The human activity that takes place around us in various fields of life takes place due to the diversity of movement in the form of the design product and its effectiveness through the dynamic diversity in the form, which differs in the methods of designing and showing it. He invents material value as a distinct artistic product that he owns A specific form or system

Absorption properties (Attenuation coefficient, the percentage of the reflection, and the percentage of absorption) in x-band have been investigated in this paper for novolac – alumina- graphite mixture. Using novolac as the host material, the samples are prepared with alumina concentrations (5%,10%,15%,20%) and graphite concentrations (5%,10%) with thickness equal to 2.2mm .Network analyzer produced by HP-8510 was used in this work to measure the attenuation coefficient. The samples (3, 5) have good attenuation of wave with bandwidth of frequencies. The maximum of attenuation is -25dB at frequency 10.28GHZ in sample (3) which has concentrations (80%novolac,10%alumina,and 5% graphite) and -24 dB at frequency 10.56GHZ in sample (5) whic

Proved the validity of all mixtures or not to accept the bees and then resistant infection worm wax Minor has accepted honey bee colonies all mixtures beeswax with paraffin wax industrial all ratios used made ??of a mixture to DVD waxy full and used naturally in breeding Houdnth In store honey and pollen evendiversified Bravian and natural wax

the study covered theoretical concering parial molal volume the applicability of jones-dole equation