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
Sun Mar 12 2017
Journal Name
Al-academy
Alienation form for ornament’s clouds in Quran
...Show More Authors

This research attend about Alienation form for ornament’s clouds in Quran, which includes four parts, the first part talks about the research problem, the researcher identified by following question :( what’s the Alienation form for ornament’s clouds in Quran?). And then the research importance. The research goal talks about Alienation form for ornament’s clouds in Quran. And also research borders, likes means objectives borders, places borders, As well as Terms Definitions, in second part talks about Theoretical framework and previous studies, includes two parts, the first one study Alienation form, meaning and understandable, the second one talks about Alienation form in Islamic arts, As well as the researcher find only one stu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THOUGHT PRESENTATION IN KATHRINE MANSFIELD’S SHORT STORIES
...Show More Authors

To cite the short stories of Kathrine Mansfield, all contain characters who are
revealed through their own thoughts. In her stories, the world is always seen through
the eyes of her characters in the form of points of view presented to the readers
through the characters' minds. This way of revealing characters and figuring out the
world, through the presentation of the characters' thoughts, is linked to the 'stream of
consciousness.' Kathrine Mansfield has been compared with Virginia Woolf in
particular in that both writers used the thoughts and the points of view of their
characters as material for their work through the stream of consciousness.
According to Leech and Short (1981), there are five linguistic techn

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Editorial: Current advances in anti-infective strategies
...Show More Authors

Infectious diseases pose a global challenge, necessitating an exploration of novel methodologies for diagnostics and treatments. Since the onset of the most recent pandemic, COVID-19, which was initially identified as a worldwide health crisis, numerous countries experienced profound disruptions in their healthcare systems. To combat the spread of the COVID-19 pandemic, governments across the globe have mobilized significant efforts and resources to develop treatments and vaccines. Researchers have put forth a multitude of approaches for COVID-19 detection, treatment protocols, and vaccine development, including groundbreaking mRNA technology, among others.

This matter represents not only a scientific endeavor but also an essenti

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
semantic expressive makeup in the film Orwellian
...Show More Authors

    Enjoy cinema privileged position , they have the ability to influence and the impact of including environs of prior art , and what distinguishes them , possessing motion picture , especially since the film possesses through its means technical ( camera , lighting, sound, editing , costume, scenery and makeup ) that work together in harmony and harmony to create enchanting fantasy world does not exist only in the imagination of corrupt officials . Out of imagination found that the art of make-up one of the means that enable it to create characters imagined located between simulate realistic characters (such manifestations of blood , cut leg, wounds , burns , etc. ..) and the figures are unrealistic , particularly in the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Aesthetic Values in Contemporary Daqi-zhou Ceramucs
...Show More Authors

The current research deals with an analytical study of the ceramic works of one of the most important Japanese cities in the ceramics industry, which is the city (Dachi-Cho), which is characterized by a special and unique style from the rest of the other Japanese cities, as it uses special techniques for its potters and the families to which they belong, such as the technique of grafting and neriage. And printing graphics on ceramic pots. These and other techniques have spread in various countries of Asia and Europe, all the way to America, and transformations and revolutions have begun in these techniques until they have reached the point of absurdity. With all this scientific and technological development, the city (Dachi-Chu) remained

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Creative formations in honorable prophetic decoration lines
...Show More Authors

The Islamic art is filled with precious and holiness contents for what it carries of spiritual meanings represented by the Holy Quran, Hadith and texts which inspired the Calligrapher fertile imagination draw from it a wide space for holiness and spiritual expression with artistic explanation of aesthetic and decorative nature, its issuance pivots depended on decoration and calligraphy elements. The main elements which enriched the aesthetic and expressional side are the texts which used by the Calligraphers whom tried to be perfect and creative by presentation techniques and issuance treatments hold within the beauty of the shape and content. The most remarkable artistic achievements are honorable prophetic decoration for what it has of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Features tendency cosmic in contemporary Iraqi configuration
...Show More Authors

The research current ( features tendency cosmic in contemporary Iraqi configuration) attempt to study the dimensions of the conceptual and philosophical foundations upon which the tendency of cosmic within the period that extended its influence beyond the place where I grew up to be circulated concepts in all parts of the world, it is no doubt that the world is now heading to rapprochement after the tremendous developments in the field of communication technology and reflected heavily on identity concepts, privacy, the concept of nation-states ... etc. to become an individual and a large area of access to other cultures, and all that aroused the interest of contemporary Iraqi artist this interest arising from the desire to keep up with d

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Peace Indicating Words in Pre- Islamic Poetry
...Show More Authors

In pre- Islamic poetry, there are a lot of words that indicate
peacefulness of one sort of another, in addition to the inspirations of semantic
modeling in which the poet sets himself in various horizons.
Among these words: brother, comrade, friend, companion, lover,
people, prince, home, land, country, blessing, honesty, contract, company,
justice, thankfulness, forgiveness, pardoning, guest, goodness, faithfulness,
silence, death, peace,….
In addition, there are their derivatives from various aspects that indicate
peacefulness either directly or indirectly.

View Publication Preview PDF
Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Social solidarity in religions        Three / critical study
...Show More Authors

The researcher wanted to make an attempt to identify the foundations of social solidarity, to strengthen the bonds of brotherhood among society, and spread the causes of compassion in the hearts of its members.
       The researcher has taken a short course in the hearts of the beloved to hearts.

View Publication Preview PDF
Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Jinan perish in the Koran: Objective study
...Show More Authors

The paradise, the collection of a paradise through which it shows us the wonders of the divine-made, and reflect us the pleasure of looking and luster of beauty, and the splendor of creation, and all this is in the interest of this human being; To be a safety valve to collapse. But if this man deviates and forgot the blessed man, drowned in the vanity and vanity, and deviated from the divine method, this same heaven will disown him and reveal to him another face of destruction and devastation.
What we will see in the folds of the search, God willing

View Publication Preview PDF