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

    The present study aims to convert obsidian rocks into spongy gravel for the use in the production of lightweight and heat insulating concrete. The rocks were burned at 960°C to achieve maximum swelling of the samples, then broken into gravel and sand sizes. For comparison purposes, two other types of aggregates were used, namely pumice and basalt. The main physical tests, such as specific gravity, bulk density, porosity, and water absorption were performed. For testing the resistance of samples to alkalinity, KOH and Na OH solutions were used. The results showed that the obsidian sample gave the best specifications, where its specific gravity was 0.33, while the values were 1.1 for pumice and 2.7 for basalt, with the

In this paper, we consider inequalities in which the function is an element of n-th partially order space. Local and Global uniqueness theorem of solutions of the n-the order Partial differential equation Obtained which are applications of Gronwall's inequalities.

In this work, the elemental constituents of smoker and nonsmoker
teeth samples of human were analyzed by Laser induced breakdown
spectroscopy method (LIBS). Many elements have been detected in
the healthy teeth samples, the important once are Ca, P, Mg, Fe, Pb
and Na. Many differences were found between (female and male)
teeth in Ca, P, Mg, Na and Pb contents. The concentrations of most
toxic elements were found significantly in the smoker group. The
maximum concentrations of toxic elements such as Pb, Cd and Co
were found in older male age above 60 year. Also, it was found that
the minimum concentrations of trace elements such as Ca, P and Na
exist in this age group. From these results it is clear that the

Amoebas live freely in different climates and parts of the world. Several species of Free Living Amoeba (FLA) are capable of causing serious as well as fatal infections in human beings. The aim of this study was to identify and compare genotypes of water-polluting FLA in major rivers and lakes of Iraq and compare them with FLA isolates from Iran and Turkey. For this purpose, the study included 20 water samples from the Tigris River, Euphrates River , Najaf Sea and Dukan lake in Iraq, 20 water samples from  Marivan, Velasht, and Soleimanshah lakes and Caspian sea in Iran, and 20 water samples from Sabanca, Seyfi , Hazar and Yay lakes in Turkey. The samples were studied by culture methods, invert microscope, and molecular methods.

     Remote sensing techniques used in many studies for classfying and measuring of wildfires. Satellite Landsat8(OLI) imagery is used in the presented work. The satellite is considered as a near-polar orbit, with a high multispectral resolution for covering Wollemi National Park in Australia. The work aims to study and measure wildfire natural resources prior to and throughout fire breakout which occurred in Wollemi National Park in Australia for a year (October, 2019), as well as analyzing the harm resulting from such wildfires and their effects on earth and environment through recognizing satellite images for studied region prior to and throughout wildfires. A discussion of methods for computing the affecred area i

           Biosynthesis of nanoparticles has received considerable attention due to the growing need to develop environmentally benign nanoparticle synthesis processes that do not use toxic chemicals. Therefore, biosynthetic methods employing both biological agents such as bacteria and fungus or plant extracts have emerged as a simple and a viable alternative to chemical synthetic and physical method .It is well known that many microbes produce an organic material either intracellular or extracellular which is playing important role in the remediation of toxic metals through reduction of metal ions and acting as interesting Nano factories. As a result, in the present study Ag NPs were syn

This study examines the dynamic relationship between stock market and economic activity in the United States to verify the possibility of using financial indicators to monitor the turning points in the expected path of future economic activity. Has been used methodology (Johansen - Juselius) for the Co-integration and causal (Granger) to test the relationship between the (S & P 500 , DJ) index  and gross domestic product (GDP) in the United States for the period
(1960-2009). The results of the analysis revealed the existence of a causal relationship duplex (two-way) between the variables mentioned. which means the possibility of the use stock market indicators to pre

Some new complexes of 4-(5-(1,5-dimethyl-3-oxo-2-phenyl pyrazolidin-4- ylimino)-3,3-dimethyl cyclohexylideneamino) -1,5- dimethyl-2- phenyl -1H- pyrazol -3(2H) –one (L) with Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Pd(II), Re(V) and Pt(IV) were prepared. The ligand and its metal complexes were characterized by phisco- chemical spectroscopic techniques. The spectral data were suggested that the (L) as a neutral tetradentate ligand is coordinated with the metal ions through two nitrogen and two oxygen atoms. These studies revealed Octahedral geometries for all metal complexes, except square planar for Pd(II) complex. Moreover, the thermodynamic activation parameters, such as ?E*, ?H, ?S, ?G and K are calculated from the TGA curves using Coa

Obesity is a chronic disease that may have genetic, environmental, and other causes. Obesity is a shortcut to many diseases, such as hypertension, diabetes, atherosclerosis, and other chronic diseases. Oxidative stress increases obesity through free radicals. Glutathione S-transferase (GST) is a metabolic enzyme used to remove toxins. This study aimed to determine GST activity in obese patients as a predictor of oxidative stress and the effectiveness of lipid profiling in obese patients. The study included 139 samples of obese and healthy people (obese group 84 and healthy group 55). Both groups (obese and healthy groups) were divided into four groups based on body mass index. Blood samples were collected from obese males and females in