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Financial reporting of grants and assistance in government units according to IPSAS23
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Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been introduced and analysis of the application requirements IPSAS23 of D) Different accounting treatments and provision of accounting information that enhance financial reporting with application to the government unit (research sample).

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of economic units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been introduced and analysis of the application requirements IPSAS23 of D) Different accounting treatments and provision of accounting information that enhance financial reporting with application to the economic unit (research sample).

The study reached several recommendations, the most important of which is the need to evaluate the accounting system and provide the requirements of the accounting standards, including the transition from the monetary basis to the basis of merit and the amendment of classifications and tabulations to include the types of grants and assistance.

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
THE critical conscious in the creative writing
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Publication Date
Sat Jun 10 2023
Journal Name
الجمعية العراقية للعلوم السياسية
Ethnofideralism: A Study in the Belgian Experience
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Belgium is one of the countries that headed towards federalism through a peaceful transition, and over a few decades the country has witnessed deep transformations in its institutions, from a unified and central state in the early nineteenth century to a federal union, regional operations began since 1970 up and constitutionally established its diversity Linguistic and regional, the so -called "state reforms" have been implemented, which led to the emergence of political repercussions. The country has suffered about two decades ago, which caused many national governments that are considered to be among the Luxor in the modern political history of Belgium, However, institutional reforms to achieve the stability of the political system began,

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Directorial Narration in Iraqi Theatre Show: سيف الدين عبد الودود عثمان
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            The concept of narration has taken an aesthetic field farther than the primitive human act which was imposed by the necessities of social communication in an ancient historical period. The research addressed the research problem. The importance of the research lies in connecting the concept of narration with the theatre directing elements. The research aims at discovering the narration fields in the theatre directing represented by the perceived videos, audios and motions. The research time limit was (2014).  The theoretical framework is divided into three chapters:

The first chapter (the concept of narration in literature and criticism), the second addressed

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Some Common Fixed Points Theorems of Four Weakly Compatible Mappings in Metric Spaces
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                 In this paper, we proved coincidence points theorems for two pairs mappings which are defined on nonempty subset   in metric spaces by using condition (1.1). As application, we established a unique common fixed points theorems for these mappings by using the concept weakly compatible (R-weakly commuting) between these mappings.

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Publication Date
Sun Oct 01 2017
Journal Name
Al–bahith Al–a'alami
Fear manufacture in the propaganda discourse image of terrorist ISIS «Daesh» via websites
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This study aims to observe and analysis the propaganda discourse image for Daesh, and know how it marketing the fear due to symbols structure, and discover the straight meanings and hidden inspiration, with the ideology that the image presented.
The study is descriptive and qualitative, and the method is analytic survey used semiotic approach.
The most important results of the study refer to:
- Daesh functioning the image in fear manufacture in all it components: the symbol of savageness, body language, color, clothes uniform and professionally shot.
- The indicative meaning of fear promoted by Daesh based of the manufacturing «Holy», and that mean places non-touchable and non-insulted.
- Daesh used in its propagand

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Publication Date
Mon Dec 30 2024
Journal Name
مجلة الكوفة للعلوم القانونية والسياسية
MANIPULATION OF SOFT POWER IN THE US COMPREHENSIVE STRATEGY TOWARDS FRANCE AFTER 2001
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Although the events of September 2001 marked the United States' employment of solid forces in its direct comprehensive strategy to counter terrorist organizations and any other challenges to US national security, the United States did not lose sight of the importance of the cultural variable. The cultural variable is the United States' most important instrument of soft power in ensuring its dominance of the international system and promoting its global project. France viewed US soft power as a threat to its own civilizational pattern. Therefore, France considers culture to be an inherent component of its national personality and a cornerstone of its international standing as a major force. Additionally, the US-French political and economic

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Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Diabetes Self-Management among Patients in Baghdad City: A Comparative Study
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Objective(s): To Evaluate Diabetes self –management among patients in Baghdad City and to compare
between these patients self-management relative to the type of the disease.
Methodology: A descriptive design was conducted in Baghdad city, started from November 16th 2017 to the
end of May 17 th 2018 in order to evaluate Diabetes self-management. Purposive (non-probability) sample,
which was consisted of (120) patients who were diagnosed with D.M. The sample is comprised of (60) patient
with diabetes type I and (60) patient with diabetes type II. It is consisted of (60) male and (60) female. A
questionnaire is constructed for the purpose of the study. It is composed of (42) items. Reliability and validity of
the ques

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Laser Induced Fluorescence Spectroscopy of Decamethylrhenocene ( - C5 Me5)2 Re in Supersonic Jet
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In this paper we report the use of supersonic jet laser induced fluorescence (LIF) spectroscopy to facilitate the study of the spectra of some organometallic sandwich compounds particularly the metallocenes. The charge-transfer processes within these compounds, especially ligand to metal charge transfer within decamethylrhenocene ( - C5 Me5)2 Re were of particular interest. The spectrum shows a high degree of structures, indicating that there are several levels populated and these molecules are able to undergo many possible transitions

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Measuring Uranium Concentrations in Soil Samples of Midland Refineries Company - Doura - Baghdad – Iraq
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      In this study, the CR-39 detector technique was used, to estimate the uranium concentration from the soil in midland refineries Company (Doura refine (, Baghdad, Iraq. Uranium concentrations in soil samples have been measured using solid state nuclear track detector type CR-39.  Nine soil samples were collected from different areas within the Doura refinery and other soil samples were collected form Abu Tayara Street and ALshortaa District outside the refinery for comparison. The results showed variable values for uranium concentrations. The average value of uranium concentration was found to be 0.37 ppm in doura refinery. For areas outside the refinery, the concentration of uranium was 0.008 ppm. Thes

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Color Semiotics in Fantasy Shows of Child Theater: إيمان عبد الستار عطا الله
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Color in the fantasy child theater represents a psychological and sematic symbol in conveying the connotations and clarifying meanings being an exciting and clarifying means. The researcher felt the necessity of shedding light on the color semiotics in the theater shows presented for children which are characterized by fantasy atmospheres and the ability to employ the color semiotics that goes along with the nature of the Iraqi theater shows through the following question: 

What is the extent of the representation of the color significance of the mark shown in the fantasy theatrical show presented to the Iraqi child?

The aim of the research is:

     Exposing the color utilization and its s

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