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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
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Evaluation the water quality of the potable water network in Al-Shuala/ Baghdad City
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In this research, the water quality of the potable water network in
Al-Shuala Baghdad city were evaluated and compare them with the
Iraqi standards (IQS) for drinking water and World Health
Organization standards (WHO), then water quality index (WQI) were
calculator: pH, heavy metals (lead, cadmium and iron), chlorides,
total hardness, turbidity, dissolved oxygen, total dissolved solid and
electrical conductivity. Water samples are collected weekly during
the period from February 2015 to April 2015 from ten sites. Results
show that the chlorides, total dissolved solid and electrical
conductivity less than acceptable limit of standards, but total
hardness and heavy metals in some samples higher than acceptabl

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Publication Date
Sun Oct 25 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
EFFECT OF EXERCISES USING DIFFERENT RESISTORS IN THE DEVELOPMENT OF THE SPECIAL STRENGTH OF THE ARMS AND THE COMPLETION OF JAVELIN FOR THE ATHLETES OF THE SCHOOL SPECIALIZED ATHLETICS
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Athletics are different from other games as a competition between individuals to show their competence and physical ability to achieve new record numbers in the various activities and various between the boards, jumping and throwing and each type of these activities in particular performance so found the researcher to find the method of training resistors in the development of special power and achievement In the effectiveness of javelin, where the researchers chose the sample of the athletes from the specialized school of athletics to effectively throw the spear at the ages of 15-17 years and carried out the tests of the research, which includes the strength of the speed of the arms and explosive power and The various resistance exercise

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Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Towards a decentralized planning policy in Iraq
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Iraq is changing from the centralized system of governance to the decentralized system, which assumes devolution of more authorities to the local governments of Iraqi provinces and cities. This puts a responsibility on the academics to produce more research work on the best framework for this change, to ensure the best results. The main objective of this research is to suggest a policy for the decentralized transformation in domain of Urban and Regional Planning in Iraq. A suggested program for the transformation is involved in the paper as well, with analysis for the new relationships between different levels of planning authorities depending on democracy. In addition, a description for planning process flows from bottom to top.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Speech Structure in Nahj Al-Balaghah
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The research is a contemporary stylistic study of the text that expresses the psychological
meanings in Nahj Al-Balaghah.
The research is divided to three chapters.
The first chapter : characteristics of psychological text.
It is about the power to influence the addressee ,that is to say ,the text influence power
connects with vulnerability and emotions inside the addressee spirit and his response to
violent effects shaking his feelings and that is represented in outbreaking of words vitality and
homogeneously. The Imam's wrath , grief , love to rightness , hatred of falsehood and
deviation from Islam arouses the words and emotions through :
1. Reduction in words and expansion in meaning by means of inspiration

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Grace in the Holy Quran: Objective study
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God is the source of every grace in which man lives and enjoys, and there is no one in the world told himself that created and destined and ridiculed and found out of nothing God Almighty alone.
The grace is an affliction from God Almighty, when God Almighty blesses his servant with money or children and others, the slave thinks the acceptance of God Almighty, but may be a source of affliction and scrutiny.

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The decorative structure in the calligraphic painting
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The decoration structure in calligraphy painting is one of the variables that characterized the structure of the calligraphic composition due to the artistic, aesthetic and expressive properties of the letters of the Arabic calligraphy, which are represented by flexibility, compliance and the ability to form. Therefore, the researcher defined his problem by asking the following question: What is the decorative structure in the calligraphic painting? The study aimed to reveal the structure of the ornamentation in the calligraphy painting, while the researcher dealt with in the second chapter three sections, the first (the ornamental concept and meaning) and the second topic (the structural characteristics of the Arabic letter in the calli

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Immanence in S. Abdu; Saboor Poetry
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The Immanence in S. Abdu; Saboor Poetry

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Publication Date
Fri Apr 01 2016
Journal Name
Al–bahith Al–a'alami
Making political image in the election campaigns
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The study discusses the marketing profile of electoral candidates and politicians especially the image that takes root in the minds of voters has become more important than the ideologies in the technological era or their party affiliations and voters are no longer paying attention to the concepts of a liberal, conservative, right-wing or secular, etc. while their interests have increased towards candidates. The consultants and image experts are able to make a dramatic shift in their electoral roles. They, as specialists in the electoral arena, dominate the roles of political parties.
The importance of the study comes from the fact that the image exceeds its normal framework in our contemporary world to become political and cultural

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The aesthetic images in Mohammed Thanoun graphic
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The tagged search (The aesthetic images in Mohammed Thanoun graphic) four chapters, Chapter I was concerned the statement of the research problem, the research importance and it’s needed, the goal of research in identifying the aesthetic images in the graphic of the artist's, the research limits, and identifying the most important terms, chapter II came with theoretical framework and included three chapters: chapter I was interested in the aesthetic concept. chapter II is the image aesthetic in the graphic, and chapter III is the artist experience, Chapter III specializes in research procedures: community, sample, curriculum, tool, and sample analysis. Chapter IV ended with results, including: dynamic research sample illustrated of the

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Publication Date
Sun Sep 01 2019
Journal Name
College Of Islamic Sciences
Hadiths Fasting volunteer in the six books
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Hadiths Fasting volunteer in the six books

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