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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
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
The Investigation of Monitoring Systems for SMAW Processes
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The monitoring weld quality is increasingly important because great financial savings are possible because of it, and this especially happens in manufacturing where defective welds lead to losses in production and necessitate time consuming and expensive repair. This research deals with the monitoring and controllability of the fusion arc welding process using Artificial Neural Network (ANN) model. The effect of weld parameters on the weld quality was studied by implementing the experimental results obtained from welding a non-Galvanized steel plate ASTM BN 1323 of 6 mm thickness in different weld parameters (current, voltage, and travel speed) monitored by electronic systems that are followed by destructive (Tensile and Bending) and non

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
THE PROBLEM RELATED TO WORKING IN KINDERGARTEN FROM THE POINT OF VIEW OF TEACHERS
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           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Dental Caries Experience and Salivary Elements Among A Group of Young Adults In Relation to Age and Gender
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ABSTRACT Background: Dental caries is a most common social and intractable infectious disease in human. Saliva is critical for preserving and maintaining oral health and salivary elements had many effects on caries experience. Aim of study: This study was conducted to assess dental caries severity by age and gender and their relation to salivary zinc and copper among a group of adults aged (19-22) years. Materials and methods: After examination eighty persons aged 19-22 years of both gender. Caries severity was documented according to DMFS index. Stimulated salivary samples were collected and chemically analyzed under standardized condition to detect salivary elements zinc and copper. Concentrations of Zinc and copper were measured by using

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Publication Date
Tue Dec 01 2020
Journal Name
Egyptian Journal Of Medical Human Genetics
Association between ABO blood groups and susceptibility to COVID-19: profile of age and gender in Iraqi patients
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Abstract<sec> <title>Background

A case-control study was performed to examine age, gender, and ABO blood groups in 1014 Iraqi hospitalized cases with Coronavirus disease 2019 (COVID-19) and 901 blood donors (control group). The infection was molecularly diagnosed by detecting coronavirus RNA in nasal swabs of patients.

Results

Mean age was significantly elevated in cases compared to controls (48.2 ± 13.8 vs. 29.9 ± 9.0 year; probability [p] < 0.001). Receiver operating characteristic anal

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Publication Date
Tue Feb 20 2024
Journal Name
Arab Gulf Journal Of Scientific Research
Investigation of Pseudomonas aeruginosa bacteria in a number of Baghdad schools and extent of their resistance to disinfectants and sterilizers
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Purpose This study was design to investigate of Purpose This study was design to investigate of P. aeruginosa, an example of Gram-negative bacteria, in seven primary and secondary schools of Baghdad city, and the effects of Ethanol and Dettol of P. aeruginosa biofilm. Design/methodology/approach Seventy swabs were collected from seven primary and secondary schools of Baghdad city, Iraq, during November -December 2022. Swabs were collected from classes desk, doors handles, students hands and water taps. Standard microbiological testing methods were used on the samples for isolation and identification. The ability of bacteria to form biofilm and the effects of Ethanol and Dettol on “preformed” biofilms was examined by microtiter plate wi

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Scopus
Publication Date
Tue Jan 23 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF SOME CHEMICAL AND PHYSICAL PROPERTIES USING A WATER TREATMENT UNIT VORTISAND COMPARED TO THEIR CONCENTRATION IN WATER PRODUCED BY TRIDINTINAL DRINKING WATER PROJECTS IN BAGHDAD.: ESTIMATION OF SOME CHEMICAL AND PHYSICAL PROPERTIES USING A WATER TREATMENT UNIT VORTISAND COMPARED TO THEIR CONCENTRATION IN WATER PRODUCED BY TRIDINTINAL DRINKING WATER PROJECTS IN BAGHDAD.
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This study was conducted to determine the ability of water treatment system (Vortisand) to reduce some chemical and physical properties for tigris river raw water, It consisted of turbidity, electrical conductivity, pH, total hardness, calcium Hardness as well as temperature in order to determine the unit`s efficiency for reducing their concentration as compared to those in the water produced by some classical potable water projects (Dora and Wathba) in Baghdad. Samples were collected during the cold months (December 2016 and January 2017) and during the hot months (May and June 2017). The results showed that this system has the ability to reduce some properties such as turbidity, the values were 215NTU in raw water and decreased to NTU

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Publication Date
Thu Dec 27 2018
Journal Name
Revue Académique De La Recherche Juridique
Extent and limits of the judge's power to the contract (Comparative study)
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The contractual imbalance is perceived today by the majority of the doctrine as being one of the pitfalls to the execution of the contracts. As a result, most legislations grant judges the power to intervene to restore it. Granting the judge the power to complete the contract raises the question of the extent to which the judge can obtain such power. Is it an absolute authority that is not limited? If so, is it a broad discretion in which the judge operates in his conscience, or is it a power of limited scope by specific legal texts and conventions? This is what we will try to answer in this research.

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Publication Date
Wed May 02 2012
Journal Name
Journal Of Planner And Development
the population in Iraq up to 2035 an analytical study
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The population studies are one of the difficult tasks facing the world in all periods. most of the researchers and who have relationship to population policies and development plans, may have succumbed to the idea that the population problem is based and confined mainly in the rate of increase in population, or the so – called population explosion, and not the content because of its pressure on resources and there is no problem of population if the resources are available and therefore no need for the development and implementation of population policies in any way . While the population policies here should take a range of general and comprehensive in every respect to population and demographic phenomena distribution, not only

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Adoption of multi – model Assignment Fuzzy to find Optimizing for the use of internet line in the Ministry of Science and Technlogy
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We have provided in this research model multi assignment  with  fuzzy function goal has been to build programming model is correct Integer Programming fogging  after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.

The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment  has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
The Environmental Education and her role to protect an Environment
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Environmental education is considered as process of getting Humans in communication with this environment and all its various resources. such process requires acquiring knowledge about the environment that com help humans understand their correlative relations with the environmental elements on one hand and among the environmental elements themselves on the other . Besides, such a process requires developing human skills that help them participate in developing environmental circumstances. Therefore environmental education is responsible for perspective and cultural development that governs human behavior. Regarding their environment and stimulating tendencies and interests towards the environment , let alone helping humans acquire the c

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