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

In this research was to use the method of classic dynamic programming (CDP) and the method of fuzzy dynamic programming (FDP) to controlling the inventory in N periods and only one substance ,in order to minimize the total cost and determining the required quantity in warehouse rusafa principal of the ministry of commerce . A comparison was made between the two techniques، We found that the value of fuzzy total cost is less than that the value of classic total cost

Objectives: To assess the knowledge and practice of thalassemic patients about desferal administration and
complications of iron overload.
Methodology: The present study composed of (50) thalssemic patient who are registered in center and was
performed in Ibn Al-Atheer center for congenital anemia for the period from 15/12/2006 to 1/4/2007.
Results: The result of the study showed highly significant difference at (160.05) for knowledge of thalassemic
patients and also appear highly significant difference at (P<O.O5) for practice of thalassemic patients.
Recommendations: The study recommends that there is necessity to increase the knowledge and practice of
thalassemic patient about desferal administration to minimiz

 The study aimed to prepare psychological measures of intellectual emptiness and mental distraction on university students. The two researchers used the descriptive approach in the two methods of surveying and correlational relations to suit the nature of the research, where the study sample consisted of (101) students of physical education and sports sciences.  The phrase- Intellectual emptiness(35) and (34) is a phrase for mental distraction and presented it to experts in psychology, testing and measurement, and the statistical bag for social sciences (spss) was used, and the results of the research showed that intellectual emptiness has a moral relationship with straying among some students of the College of Physical Education

The research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr

            A field study aimed to improve  administrative performance of the Heads of Departments in Wasit University in light of the administrative functions, a questionnaire constructed was c of 38 items, as have been applied during the academic year 2014/2015 to a group of experts from the deans and assistants, professors and heads of departments using the Delphi method by two rounds the adoption rate of 90% and an agreement was numbered 30 experts and study reached important results have been analyzed and discussed according to fields of study, a planning, organization and direction.

Objective- the study aim to determine the cardiac patient knowledge about anticoagulant medications using and its relationship with demographic data(age. gender. level of education. occupational). Methodology- A descriptive study(quasi-experimental)design was carried out to determine cardiac patient knowledge consider to using anticoagulant medications . Starting from(1th Jun 2017 to5th October 2018).To achieve the objectives of the study, a non-probability sample (a purposive sample) consisted of random sample comprised of (30) patients were taken anticoagulant medications ..The measurement of patient knowledge were collected through the use of questionnaire which is related to patient knowledge toward using the anticoagulant medication

The objective of the study was to identify the effectiveness of a training program based on the employment of the educational portal in the development of the skills of the administrative body in the basic education schools in Dhofar Governorate. To achieve the goal, a training program was designed that includes the skills of the educational portal to be met by the administrative body and measuring its effectiveness. A questionnaire to identify training needs, and a notecard to evaluate performance. The study sample consisted of (70) individuals of the administrative staff. The researchers used the descriptive-analytical method to identify the training needs, design and build the training program and the experimental method for applying