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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
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between the Methods Estimate Nonparametric and Semiparametric Transfer Function Model in Time Series Using Simulation
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Publication Date
Fri Jan 07 2022
Journal Name
International Journal Of Early Childhood Special Education
Hierarchical learning and its effect on learning some basic skills in fencing for third stage students.
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MH Hamzah, AF Abbas, International Journal of Early Childhood Special Education, 2022

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Publication Date
Mon Apr 01 2024
Journal Name
Journal Of The College Of Basic Education
Symbols and slogans used by electoral lists participating in the 2009 provincial council elections, Baghdad Governorate
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Publication Date
Fri Aug 15 2025
Journal Name
Iraqi Journal Of Science
MONITORING HEAVY METALS, CATIONS AND ANIONS LEVELS ANDITS POSSIBLE HEALTH RISKS IN TIGRIS RIVER AT BAGHDADREGION
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Various heavy metals, cations and anions of the Tigris River water in Baghdad regionwere studied during the winter, spring, summer and autumn of 2009, for 4 samplingsites. In the present investigation the levels of studied heavy metals, cations and anionswere found in the range of (0.011-0.333 mg/L) for As, in the water samples(undetectable-0.0043 mg/L) for Sb,( 0.011-0.080 mg/L) for Ti, (0.150-0.730 mg/L) forV, (0.01-1.06 mg/L) for Fe, (0.1-0.4 mg/L) for Zn, (0.011-0.15 mg/L) for Pb, (0.01-0.05mg/L) for Cd, (0.01-0.04 mg/L) for Ni, (50-290 mg/L) for Ca, (97-270 mg/L) for Mg,(0.65-1.74 mg/L) for K, (11-38.33) for Na, (35-113 mg/L) for Cl, (150-256 mg/L) forHCO3, (96-479 mg/L) for SO4, (0.93-3.9 mg/L) for NO3 and (undetectable - 0.360 mg/L)f

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Association Between Carbamazepine Toxicity, Liver Bile Duct Injury, Granuloma and Inflammatory Cells Infiltration in Female Mice
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The liver is an important organ in the body that can be affected by many drugs and toxins. The hepatotoxins can cause oxidant stress that lead to activation of inflammatory cells and cause liver damage. Drug induced bile duct injuries are related to drug toxicity, multiple drugs have been known to cause the development of liver granulomas. Carbamazepine (CBZ) among other antiepileptic drugs is believed to cause hepatic injury. In this study we investigated the effect of (CBZ) 20mg/kg/day on female mice liver after 14 and 30 days of treatment. The histological findings showed that (CBZ) can cause histological alterations in the liver components such as bile duct proliferation, biliary hypertrophy, ductopenia, inflammatory cells infiltration

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Publication Date
Sat Apr 01 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
In Vitro Release Study on Capsules and Tablets Containing Enteric - Coated Granules Prepared by Wet Granulation
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Wet granulation method was used instead of conventional pan coating  or fluidized –bed coating technique to prepare enteric-coated diclofenac sodium granules, using ethanolic solution of EudragitTM L100 as coating, binding and granulating agent .Addition of PEG400 or di-n-butyl phthalate as a plasticizer was found to improve the enteric property of the coat.

Part of the resulted granules was filled in hard gelatin capsules (size 0), while the other part was compressed into tablets with and without disintegrant.

The release profile of these two dosage forms in 0.1N HCl (pH 1.2)for 2 hours, and in phosphate buffer (pH 6.8) for 45 minutes as well as the release kinetic were compared with that of the en

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Publication Date
Sun May 01 2022
Journal Name
Archives Of Razi Institute
Vitamin D Level and its Relation with the Newly Diagnosed Diabetic Neuropathy in Women with Hypothyroidism
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Publication Date
Sun Jan 01 2017
Journal Name
Medical Journal Of Babylon
Dual and Multiple AV Nodal Pathways, What is The Deference in Typical Atrioventricular Nodal Reentrant Tachycardia
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Abstractin adult typical atrioventricular nodal reentrant tachycardia (AVNRT) consider most common paroxysmalsupraventricular tachycardia. Dual pathway idea still accepted and used widely and commonly. According tothe guide line, ablations of slow pathway still the first treatment with good success rate.Identify the electrophysiological difference of atrioventricular nodal pathways pre and post ablation.Electrophysiological study was done to 54 patients with only typical type AVNRTs; they were 40 (74%)females and 14 (26%) males. Divided into two groups G1 with 38 patients (70.4%) having one pathway andG2 with 16 patients (29.6%) with multiple pathway. After induction we study the clinical andelectrophysiological feature of tachycardia and s

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Publication Date
Fri Mar 14 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Polycystic Ovary Syndrome and Urinary Tract Stones: A Body Mass Index-Adjusted Analysis in Iraqi Women
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Background: Polycystic ovary syndrome (PCOS) has an unknown and complex etiology. It affects 5–10% of women in the reproductive age. Patients are known to have increased ovarian androgen production that is associated with decreased menses, hirsutism, and acne. Urinary tract stones (UTS) are a multifactorial disorder, with age and sex being known risk factors. Many PCOS patients are obese, and links between nephrolithiasis and obesity have been shown previously. Objectives: To identify the relation between PCOS and UTS considering the patients' body mass index (BMI). Methods: This is a cross-sectional study that enrolled 407 women aged 18-40 who attended the gynecology and obstetrics clinic at Al-Elwiya Maternity Teaching Hospital.

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Active Carbon from Date Stones for Phenol Oxidation in Trickle Bed Reactor, Experimental and Kinetic Study
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The catalytic wet air oxidation (CWAO) of phenol has been studied in a trickle bed reactor

using  active  carbon  prepared  from  date  stones  as  catalyst  by  ferric  and  zinc  chloride activation (FAC and ZAC). The activated carbons were characterized by measuring their surface area and adsorption capacity besides conventional properties, and then checked for CWAO using a trickle bed reactor operating at different conditions (i.e. pH, gas flow rate, LHSV, temperature and oxygen partial pressure). The results showed that the active carbon (FAC and ZAC), without any active metal supported, gives the highest phenol conversion. The reaction network proposed account

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