Preferred Language
Articles
/
jeasiq-159
Financial reporting of grants and assistance in government units according to IPSAS23
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Dec 10 2018
Journal Name
Day 3 Wed, December 12, 2018
Experimental Comparison between WASP and LSASF in Bartlesville Sandstone Reservoir Cores Bearing Heavy Oil
...Show More Authors

Low salinity (LS) water flooding is a promising EOR method which has been examined by many experimental studies and field pilots for a variety of reservoirs and oils. This paper investigates applying LS flooding to a heavy oil. Increasing the LS water temperature improves heavy oil recovery by achieving higher sweep efficiency and improving oil mobility by lowering its viscosity. Steam flooding projects have reported many problems such as steam gravity override, but override can be lessened if the steam is is alternated with hot LS water. In this study, a series of reservoir sandstone cores were obtained from Bartlesville Sandstone (in Eastern Kansas) and aged with heavy crude oil (from the same reservoir) at 95°C for 45 days. Five reservo

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sat Sep 03 2022
Journal Name
International Journal Of Health Sciences
Correlation between oxidative stress and clopidogrel drug in Iraqi patients with coronary artery disease
...Show More Authors

Background: Coronary Artery Disease (CAD) is one of the largest causes of mortality worldwide. Clopidogrel, antiplatelet drug, has been widely used for management of CAD. The current study aimed to investigate the effect of clopidogrel on the oxidative stress in CAD patients. Methods: One hundred CAD patients, who were followed-up for 5 days after receiving clopidogrel, and 50 healthy volunteers were included in this study. Parameters include catalase (CAT), total antioxidant capacity (TAC), total oxidant capacity (TOC), total protein, albumin, and globulins were determined before and after treatment with clopidogrel. Results: CAT, TAC, and Tp were significantly decreased (P<0.0001) in CAD patients compared to healthy control and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 24 2020
Journal Name
Al-kindy College Medical Journal
Residual cardiovascular risk in diabetes and obesity: Targeting lipid abnormalities other than LDL cholesterol
...Show More Authors

Background: The majorities of statin-treated patients, in whom low-density lipoprotein cholesterol (LDL-C) targets have been achieved, have had recurrent cardiovascular events (CVE) with an absolute rate remain even higher among patients with disorders of insulin resistance, metabolic syndrome (MetS) and type2 diabetes mellitus (T2DM) as compared to patients devoid of these conditions.Objectives: Provide updated key messages of lipid and lipoprotein abnormalities as indicator for cardiovascular disease (CVD) risk in patients with T2DM and obesity, as well as the current evidence-based treatment targets and interventions to reduce this risk.Key messages: The Residual Risk Reduction Initiative (R3I) emphasized atherogenic dyslipidemia (AD)

... Show More
View Publication Preview PDF
Publication Date
Mon Nov 09 2015
Journal Name
Nternational Conference On Modern Trends In English Language And Literature/ Applied Linguistics Theme
Investigating EFL College Student&#39;s Errors in Recognizing and Producing Modal Auxiliary Verbs
...Show More Authors

DBN Dr. Liqaa Habeb, International Journal of Multidisciplinary Reseach, 2015

View Publication
Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Rough continuity and rough separation axioms in G<inf>m</inf>-closure approximation spaces
...Show More Authors

The theory of general topology view for continuous mappings is general version and is applied for topological graph theory. Separation axioms can be regard as tools for distinguishing objects in information systems. Rough theory is one of map the topology to uncertainty. The aim of this work is to presented graph, continuity, separation properties and rough set to put a new approaches for uncertainty. For the introduce of various levels of approximations, we introduce several levels of continuity and separation axioms on graphs in Gm-closure approximation spaces.

Preview PDF
Scopus Clarivate
Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Geological Journal
Geochemical Criteria for Discriminating Shallow and Deep Environments in Oligocene-Miocene Succession, Western Iraq
...Show More Authors

The geochemical study of the Oligocene-Miocene succession Anah, Euphrates, and Fatha formations, western Iraq, was carried out to discriminate their depositional environments. Different major and trace patterns were observed between these formations. The major elements (Ca, Mg, Fe, Mn, K, and Na) and trace elements (Li, V, Cr, Co, Ni, Cu, Zn, Ga, Rb, Sr, Zr, Cs, Ba, Hf, W, Pb, Th, and U) are a function of the setting of the depositional environments. The reefal facies have lower concentrations of MgO, Li, Cr, Co, Ni, Ga, Rb, Zr, and Ba than marine and lagoonal facies but have higher concentrations of CaO, V, and Sr than it. Whereas dolomitic limestone facies are enriched V, and U while depletion in Li, Cr, Ni, Ga, Rb, Sr, Zr, Ba, an

... Show More
View Publication
Crossref
Publication Date
Fri Jan 12 2024
Journal Name
Medaad
Bridging Traditional and Immersive Technologies in Design Education: A Comprehensive Framework for Institutional Adoption
...Show More Authors

The significant addition of immersive technologies, Virtual Reality (VR), Augmented Reality(AR) and Mixed Reality(MR) are transforming the domain of design education. Still, finding an equilibrium between these new tools alongside with traditional methods of teaching is a menace which educational institutes needs to solve. This paper proposes a structure that would help the ease with which to include immersive technologies within design education, keeping in mind the solid points of more conventional pedagogical methods. Based on a survey of interior design programs, this research highlights the potential for VR, AR and MR in student engagement, creativity skills and professional practices. The results suggest that adoption of an im

... Show More
View Publication
Crossref
Publication Date
Sun Mar 25 2018
Journal Name
Biomedical And Pharmacology Journal
Anti CD20 Monoclonal Antibody (Rituximab) as a Rescue Treatment in Severe and Refractory SLE
...Show More Authors

Systemic lupus erythematosus (SLE) is an autoimmune disease with polymorphic expression. B cells have an essential contribution in immune system activation via the production of different cytokines and functioning as potent antigen-presenting cells. Therefore, a drug that particularly targets B cells may represent an ideal therapeutic approach for SLE. Rituximab (RTX), an anti-CD20 monoclonal antibody causing transient B-cell depletion, has been used to manage SLE. This study aims to assess Rituximab effects on lupus nephritis (LN) patients when added to conventional immunosuppressants. Twenty four patients, 15-32 years old, with class III/IV/V LN were involved in this study. All were on steroids before lupus nephritis occurrence. They were

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Mon Jul 04 2022
Journal Name
Indian Journal Of Forensic Medicine &amp; Toxicology
The Correlation between Insulin Resistance and Urotensin II in Patients with Gestational Diabetes Mellitus
...Show More Authors

Gestational diabetes mellitus is glucose intolerance of varying degree with onset or first detection duringpregnancy,it can causelong and short term morbidities in both the mother and the child, such as shoulder dystocia,preeclampsia, and high blood pressure. The most powerful endogenous vasoconstrictor peptide, urotensin II, andits receptor are involved in the etiology of gestational diabetes mellitus.Aim of the study: The study’s goal was to see if there is a link between Urotensin II levels and insulin resistancein pregnant women with gestational diabetes.Patients and method: A case-control study that was conducted in obstetrics and gynecology department atBaghdad Teaching hospital from the first of January 2019 to the end of D

... Show More
Preview PDF
Crossref
Publication Date
Sun Jun 30 2024
Journal Name
Tikrit Journal For Dental Sciences
Aligning Archwires in Orthodontics: Exploring the Past, Present, and Future - A Comprehensive Narrative Review
...Show More Authors

Orthodontic wires facilitate the required dental adjustments in the context of orthodontic therapy. The archwire has played a crucial role in orthodontic treatment, and the increasing emphasis on aesthetic preferences from patients, as well as the development of composite and ceramic brackets, have prompted investigations into aesthetic archwires that complement these brackets. Orthodontic wires are produced using a diverse range of materials. The utilisation of all available wire types can improve patient comfort, decrease chairside time, and shorten the overall duration of treatment. The individual clinician must possess comprehensive knowledge and comprehension of the various requirements and alternatives throughout the therapeut

... Show More
View Publication
Crossref