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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
Sat Aug 30 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary microRNAs (hsa-miR-200a, hsa-miR-125a and hsa- miR-93) in relation to age, gender and histopathological parameters.
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Background: MicroRNAs (miRNAs) are small noncoding RNAs that post‐transcriptionally regulate gene expression by targeting specific mRNAs. The main objective of this study was measure the level of salivary (hsa-miR-200a, hsa-miR-125a and hsa- miR-93) in both oral squamous cell carcinoma and healthy controls to asses the association of them with age, gender and tumor grade materials and methods The level of three salivary microRNAs namely hsa-miR-200a, hsa-miR-125a and hsa- miR-93 were measured in saliva of patients with oral squamous cell carcinoma and healthy controls by using reveres transcription, preamplification and quantitative PCR also the general information from each patient including the age, sex and tumor grade were record

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Science
Using of Remote Sensing Technique to Monitor The Status of The Plant and Change Detection for Three Different Periods in Western Region in Baghdad/ Iraq
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Data of multispectral satellite image (Landsat- 5 and Landsat-7) was used to monitoring the case of study area in the agricultural (extension and plant density), using ArcGIS program by the method of analysis (Soil adjusted vegetative Index). The data covers the selected area at west of Baghdad Government with a part of the Anbar and Karbala Government. Satellite image taken during the years 1990, 2001 and 2007. The scene of Satellite Image is consists of seven of spectral band for each satellite, Landsat-5(TM) thematic mapper for the year 1990, as well as satellite Landsat-7 (ETM+) Enhancement thematic mapper for the year 2001 and 2007. The results showed that in the period from 1990 to 2001 decreased land area exposed (bare) and increased

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
DFT Calculations and Experimental Study to Inhibit Carbon Steel Corrosion in Saline Solution by Quinoline-2-One Derivative: Carbon Steel Corrosion
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A theoretical and protection study was conducted of the corrosion behavior of carbon steel surface with different concentrations of the derivative (Quinolin-2-one), namly (1-Amino-4,7-dimethyl-6-nitro-1H-quinolin-2-one (ADNQ2O)). Theoretically, Density Functional Theory (DFT) of B3LYP/ 6-311++G (2d, 2p) level was used to calculate the optimized geometry, physical properties and chemical inhibition parameters, with the local reactivity to predict both the reactive centers and to locate the possible sites of nucleophilic and electrophilic attacks, in vacuum, and in two solvents (DMSO and H2O), all at the equilibrium geometry. Experimentally, the inhibition efficiencies (%IE) in the saline solution (of 3.5%) NaCl were st

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Contribution of Some Positive Variables (Happiness, Optimism, Hope) to the Level of Psychological Health in the Practitioners of the Nursing Profession in Algeria
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This study identifies the contribution of some positive variables (happiness, optimism, and hope) to the level of psychological health in the practitioners of the nursing profession in Algeria, a total of (38) male and female nurses were employed as research sample. The researcher used a scale to measure happiness, optimism, hope, and psychological health. The results showed that the level of psychological health varies depending on the positive variables (happiness, optimism), as well as it depends on the variables of gender and professional Experience.

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Publication Date
Thu Dec 29 2016
Journal Name
International Journal Of English And Literature
THE FORMS AND FUNCTIONS OF APOLOGIES WITH INDICATIVE REFERENCES TO THE LETTERS OF KEATS AND BYRON
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11-22 Description An apology may be defined as “the act of declaring one’s regret, remorse or sorrow for having insulted, failed, injured, harmed or wronged another (Internet Encyclopedia of Philosophy IEP). A definition quite interested in the function suggests that “an apology is a speech act addressed to B’s face–needs and intended to remedy an offence for which A. takes responsibility.”(Holmes, 1990: 159). Apologies are also" speech acts" that are hard to identify, define or categorize, a difficulty that arises directly out of the functions they perform (Lakoff, 2001: 201) and the forms they take. In function, they range from selfabasement for wrongdoing to the formal display of appropriate feeling. In form, they range from

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Religious references to art of miniatures In the Iranian school (Behzad is a model): عبدالرزاق جبار رحيل
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The study examines the religious references of the art of miniatures in the Iranian school "Bahzad model" completed in Iran during the twelfth century AH, according to the controls and characteristics of the authoritative references. The researcher presented the problem of research, its importance, the need for it and its purpose, defined the terms in the research. The theoretical framework came with three investigations. The first topic of the concept of the reference in the field of knowledge, which concluded the most important features of the reference, is that each symbolic existence corresponds to a real existence and symbolic presence is an input to the realization of the reference. The reference then becomes a sign that acts as a

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Gingival Pigmentation Pattern in Correlation to Skin Color in a Group of Kurdish People in Sulaimani City
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Background: Melanin pigmentation of the gingiva appears in all ethnicities. Excessive pigmentation is an esthetic concern that has increased awareness about depigmentation procedures. This epidemiological study aims to find the correlation between skin color and gingival pigmentation in Sulaimani Governorate, Kurdistan/Iraq.

Subjects and Methods: A total of 820 apparently healthy and non-smokers, including 338 males and 482 females with healthy gingiva, aged between (18-40 years old) were enrolled in this study. Clinical examination on the participants’ gingivae was performed to assess color, and the distribution of pigmentations. Afterward the of participants skin color were

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of a proposed program to solve the problem of mixing Arabic letters similar to the voice of students in the second grade primary
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The purpose of this research is to demonstrate the effectiveness of a program to address the problem of mixing similar letters in the Arabic language for students in the second grade of primary and to achieve the goal of the research. The researcher followed the experimental method to suit the nature of this research and found that there are statistically significant differences between the tribal and remote tests, The effectiveness of the proposed educational program. At the end of the research, the researcher recommends several recommendations, the most important of which are: 1 - Training students to correct pronunciation of the outlets, especially in the first three stages of primary education (primary) and the use of direct training

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Publication Date
Wed Jan 01 2014
Journal Name
The Saudi Journal For Dental Research
Oral cancer trends in Iraq from 2000 to 2008
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Abstract Background The aim of this study was to identify differences in oral cancer incidence among sexes, age groups and oral sites over time in Iraqi population. Methods Data was obtained from Iraqi cancer registry, differences and trends were assessed with the Wilcoxon matched-pairs signed-ranks test and Regression test, respectively. Results In Iraq from 2000 to 2008, there were 1787 new cases of oral cancer registered, 1035 in men and 752 in women. Cancer at all oral sites affected men more than women. The Tongue other (ICD-02) is the most frequent site follow by lip (ICD-00). Conclusion The decrease in the percent of oral cancer incidence in Iraq not compatible with the high percent of exposure to the risk factors, Iraqi cancer regis

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Publication Date
Mon Apr 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Compared to wireless deployment in areas with different environmentse
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<p>In the mobile phone system, it is highly desirable to estimate the loss of the track not only to improve performance but also to achieve an accurate estimate of financial feasibility; the inaccurate estimate of track loss either leads to performance degradation or increased cost. Various models have been introduced to accurately estimate the path loss. One of these models is the Okomura / Hata model, which is recommended for estimating path loss in cellular systems that use micro cells. This system is suitable for use in a variety of environments. This study examines the comparison of path loss models for statistical analysis derived from experimental data collected in urban and suburban areas at frequencies of 150-1500 MHz

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