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Financial reporting of grants and assistance in government units according to IPSAS23
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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 Mar 06 2016
Journal Name
Baghdad Science Journal
A study of Soil Invertebrates community in a Date - Palm plantation in Baghdad, Iraq
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Soil invertebrates community an important role as part of essential food chain and responsible for the decomposition in the soil, helps soil aeration , nutrients recycling and increase agricultural production by providing the essential elements necessary for photosynthesis and energy flow in ecosystems.The aim of the present study was to investigate the soil invertebrates community in one of the date palms plantation in Aljaderia district South of Baghdad, , and their relationships with some physical and chemical properties of the soil , as Five randomly distributed replicates of soil samples were collected monthly. Invertebrates samples were sorted from the soil with two methods, direct method to isolate large invertebrates and indirec

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Publication Date
Tue Aug 30 2022
Journal Name
Research Journal Of Pharmacy And Technology
Status of HBeAg in association with other baseline tests in Iraqi patients with CHB
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Chronic Hepatitis B(CHB) is a serious sequel after Hepatitis B Virus infection, although the rate of chronicity is inverse with age but it may be associated with a significant proportion of deaths related to cirrhosis and liver cancer. HBV serology and measurement of hepatocytic enzymes with viral load can predict disease prognosis and response to treatment. HBeAg refers to a high viral replication and associated with more infectivity to others. This study aimed to determine the impact of HBeAg status in chronically infected patients on various baseline tests. A total of 90 patients with CHB infection who were included in this study. Several standardized measures used for liver function tests, viral load and hepatitis B serological

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Craniofacial Surgery
Barbed Broach in the Maxillary Sinus: A Report of Unusual Complication in Craniofacial Area
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Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Determination of heavy metals in tattoo inks from the local market in Baghdad city
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Publication Date
Sat Dec 06 2008
Journal Name
Al-nahrain Journal Of Science
Study of Comets Composition and Structure
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The present paper focuses on the nature of the different interactions between cometary nucleus and tail with solar wind. The dynamics of the comet will impose many features that provide unique behavior of the comet when entering the solar system. These features are reviewed in this paper and few investigations are made. The calculations made in this work represent the analysis and interpretation of the different features of the comet, such as perihelion and eccentricity dependence on the gas production rate, and the dependence of the latter on the composition of the comet nucleus. The dependences of the heliocentric, bow shock, contact surface, and stand-off distances with gas production rate for many types of comets that cover linear and n

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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
Structuralism and the Problem of Text
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All modern critical approaches attempt to cover the meanings and overtones of the text, claiming that they are better than others in the analysis and attainment of the intended meanings of the text. The structural approach claims to be able to do so more than any other modern critical approach, as it claimed that it is possible to separate what is read from the reader, on the presumed belief that it is possible to read the text with a zero-memory. However, the studies in criticism of criticism state that each of these approaches is successful in dealing with the text in one or more aspects while failing in one or more aspects. Consequently, the criticism whether the approach possesses the text, or that the text rejects this possession, r

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Publication Date
Sun Jun 03 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Acyclovir Microspheres
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The present study is to formulate and evaluate Acyclovir (ACV) microspheres using natural polymers like chitosan and sodium alginate. ACV is a DNA polymerase inhibitor used in treating herpes simplex virus infection and zoster varicella infections. Acyclovir is a suitable candidate for sustained-release (SR) administration as a result of its dosage regimen twice or thrice a day and relatively short plasma half-life (approximately 2 to 4 hours). Microspheres of ACV were prepared by an ionic dilution method using chitosan and sodium alginate as polymers. The prepared ACV microspheres were then subjected to FTIR, SEM, particle size, % yield, entrapment efficiency, in vitro dissolution studies and release kinetics mechanism. The FTI

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Ezetimibe Nanoparticles
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The aim of this study is to formulate and evaluate ezetimibe nanoparticles using solvent antisolvent technology. Ezetimibe is a practically water-insoluble drug which acts as a lipid lowering drug that selectively inhibits the intestinal absorption of cholesterol and related phytosterols. Ezetimibe prepared as nano particles in order to improve its solubility and dissolution rate.

Thirty formulas were prepared and different stabilizing agents were used with different concentrations such as poly vinyl pyrrolidone (PVPK-30), poly vinyl alcohol (PVA), hydroxy propyl methyl cellulose E5 (HPMC), and poloxamer. The ratios of drug to stabilizers used to prepare the nanoparticles were 1: 2, 1:3 and 1:4.

The prepared nanoparticles

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Publication Date
Sun Mar 01 2015
Journal Name
Journal Of Engineering
Scheduling of Irrigation and Leaching Requirements
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Iraq depends mainly on Tigris and Euphrates Rivers to provide high percentage of agricultural water use for thousands years. At last years, Iraq is suffering from shortage in water resources due to global climate changes and unfair water politics of the neighboring countries, which affected the future of agriculture plans for irrigation, added to that the lack of developed systems of water management in the irrigation projects and improper allocation of irrigation water, which reduces water use efficiency and lead to losing irrigation water and decreasing in agricultural yield. This study aims at studying the usability of irrigation and leaching scheduling within the irrigating projects and putting a complete annual or seasonal irrigatio

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
synthesis and polymerization of several unsaturated
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I attended some amides non grassy substitutes such as acrylic compounds Amaid Electron Amaid and Alsinamamaid interaction unsaturated acids such as acrylic acid or Ketronk ????????? with primary amines Malkhtlfah of acrylic monomers Alamayd

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