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

That the child in the early years of his life learns a lot of experiences that help him
grow properly, and if the availability of the child family atmosphere full of love and affection
and trust he was able to grow healthy growth and is in accordance with itself and with the
community in which they live, and stop method of the child in the expression of fear on the
nature of situation and on the theme of fear and the reaction of those around the child as well
as the vague positions that can not a child from its interpretation raises his fear, and its lead in
life are the kindergarten of the growing concerns him, causing his social concern, therefore,
targeted current research to identify patterns of parental care(mot

Background: Asthma is a complicated condition characterized by chronic airway inflammation and airflow restriction, resulting in various respiratory symptoms such as shortness of breath, wheezing, coughing, and chest tightness. The research intended to evaluate and compare the clinical outcomes of two interchangeable treatment regimens administered to a group of Iraqi asthmatic children.

Methods: This observational clinical study was conducted on a sample of pediatric Iraqi asthmatic patients in the central pediatric hospital in Baghdad. The study enrolled asthmatic children with moderate persistent asthma, who a specialized physician had diagnosed. Patients had been allocated

Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon. Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study. Through this research, we found great importance to the anatomical characteristics which we reached by studying the roots, stems and leaves sections f

In this paper, image compression technique is presented based on the Zonal transform method. The DCT, Walsh, and Hadamard transform techniques are also implements. These different transforms are applied on SAR images using Different block size. The effects of implementing these different transforms are investigated. The main shortcoming associated with this radar imagery system is the presence of the speckle noise, which affected the compression results.

Objectives:
The study was planned to show the effect of different medicinal plants extracts on Cryptosporidium spp.
Materials and Methods:
The experimental study was performed in laboratory mice to show the efficacy of different medical plants extracts (Achillea fragrantissima, Artemisea herba-alba,
Cardaria draba, Mentha longifolia , Olea europea, Prosopis farcta, Punica granatum, Teucrium polium and Ziziphus spina-charisti on shedding of Cryptosporidium spp. oocysts.
Results:
In a study on the effect of medical plant extracts on the shedding of oocysts in mice, it was found that different medical plants extracts decrease the shedding of
Cryptosporidium oocysts in mice. Using 250 mg / kg B.W

     Breast cancer (BC) is the most common malignancy in women worldwide and a major cause of cancer-related deaths for women in Iraq. This assignment was created to investigate the characteristics of BC diagnosed in Baghdad from 2018 to 2021. A total of eighty-nine of paraffin embedded tissue blocks of different breast tissue tumors (71 females and 18 males) with their data, were collected from archive of Histopathology Department, Teaching Laboratories of Medical City, Al-Yarmouk Teaching Hospital, and a private laboratory in Baghdad-Iraq. The clinical information regarding age, gender, tumor size, tumor stage and grade, lymph nodes metastasis, in addition to the findings of estrogen receptor (ER), progesterone receptor (PR), human

Over the last few years the role of microorganisms in the pathogenesis of atherosclerosis has been widely discussed.  Advance in basic science have established a fundamental role for inflammation immediating all stages of cardiovascular diseases. Chlamydia pneumoniae activates immune cells to produce cytokines such us TNF-α that are important contributor to atherosclerosis. All blood samples were assayed for molecular detection of Chlamydia pneumoniae by using conventional polymerase chain reaction (PCR) relying on16SrRNAand the level of serum TNF-α measured by enzyme linked immunosorbent assay (ELISA).Seventy patients who suffering from CVD (angina, myocardial Infarction and atherosclerosis) aged between 33-86 y

      Cardiovascular disease (CVD) is a class of diseases that involve the blood vessels or heart. Chlamydia pneumoniae has been considered as the most reasonable; also, it is able to increase and persevere inside vascular cells and to make the chronic inflammation in atherosclerosis. In this study, blood samples were subjected for molecular detection of Chlamydia pneumoniae by using conventional polymerase chain reaction (PCR) depending on 16S rRNA. Seventy patients who suffer from cardiovascular diseases (angina, myocardial infarction and atherosclerosis) aged between 33-86

Background: Various herbal extracts are known to provide therapeutic benefits in the oral cavity when used topically. One of these herbs is cardamom which is a dried fruit of the tall permanent herbaceous plant, have its place in the family Zingiberaceae.
Objectives: Test the effect of green and black cardamom extracts on Lactobacilli in comparison to chlorhexidine gluconate 0.2% and de-ionized water.
Materials and methods: Dried fruits of green and black cardamom were extracted by using alcohol 70% ethanol. Saliva was collected from seven volunteers. Agar well technique with different concentrations of green and black cardamom extracts was used to test the sensitivities of Lactobacilli, as well the effects