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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
Fri Nov 11 2011
Journal Name
Journal Of The European Optical Society: Rapid Publications
Transition from amplified spontaneous emission to laser action in disordered media of R6G dye and TiO2 nanoparticles doped with PMMA polymer
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Publication Date
Thu Dec 30 2021
Journal Name
Gsc Biological And Pharmaceutical Sciences
Survey and revision of leaf miners to some plants from different localities of Iraq
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This investigation showed (31) species belonging to (15) genera under (five) families and two orders. The leafminers Dipter families (Agromozidae, Anthomyiidae, Drosophilidae), Agromyzid flies is the highest level of investigated many host plants, but other families have lowest host plants. The synonyms of species were provided from GBIF scarlet's. The date and localities of sampling collection were recorded.

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Dogmatism and Its Relation to the Formation of Ideological Identity of the University Students
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The formation of the identity of the ego associates with adolescence and the beginnings of youth, where represents the basic requirement for growth. This stage reflects a turning point towards the necessary autonomy for the growth of normal in adulthood that needs the ego growth from his point of view to pass eight consecutive stages of the individual faces in each particular crisis. It is determined by its growth path depending on the nature of solved positively or negatively, influenced by several factors: biological, social, cultural, personal, and a dogmatic obstacle to personal thinking which refers to the kind of sclerotic thought a bigot to the inside of obsolete beliefs refuse to discuss and consider. The final idea is debatable

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Publication Date
Fri Apr 22 2011
Journal Name
Raqi Journal Of Agricultural Sciences 42 (6), 43-53‏
RELATION OF IRRIGATION WATR SALINITY TO OLIVE LEAVES CONTENT OF PROLINE AND MINERAL NUTRIENTS‏
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Publication Date
Mon Jan 01 1990
Journal Name
Solar & Wind Technology
Use of passive heat transfer and fluorescence to improve performance of photovoltaic solar panels
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Publication Date
Fri Apr 01 2011
Journal Name
The Iraqi J. Agric. Sci.
THE RELATIVE CONSTANT TO ESTIMATE ̅ 2 OF 3–WAY AND DOUBLE CROSSES OF MAIZE
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A field experiment was conducted at the field of the Dept. of Field Crop Sci. / College of Agriculture / University of Baghdad . The objective was to determine the values of relative constant of three – way and double crosses of maize . Ten inbreds were used and crossed during spring and fall seasons of 2009 to produce three - way and double crosses , and ten hybrids were taken from each group . The ten hybrids were grown and selfed during spring 2010 to produce 2 seed . Three way and double crosses were sown with their parents and 2 seed during fall 2010 in RCBD with four replicates . Leaf area , total dry matter , row/ear , grain/ear , grain weight and grain weight/plant of hybrids , parents and 2 plants were taken . Results showed that

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Estimation of the names and verbs of some letters to consider the grammatical industry
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Estimation of the names and verbs of some letters to consider the grammatical industry

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The role of the plasmid content in multiple resistance to antibiotics Life in isolated Rthomh of cases of diarrhea in children
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Was conducted neutralize content Albulamedi for local isolates using Alacardan dye orange selection experience showed loss of local isolates resistant life antibiotic ampicillin, chloramphenicol

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Reliability Estimation Of Fuzzy Failure Times Of Free Distribution And It Use To Estimate The Fuzzy Reliability Of Mosul Dam
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The way used to estimate the fuzzy reliability differs according to the nature of the information of failure time which has been dealt in this research.The information of failure times has no probable distribution to explain it , in addition it has fuzzy quality.The research includes fuzzy reliability estimation of three periods ,the first one from 1986 to 2013,the second one from 2013 to 2033 while the third one from 2033 to 2066 .Four failure time have been chosen to identify the membership function of fuzzy trapezoid represented in the pervious years after taking in consideration the estimation of most researchers, proffional    geologists and the technician who is incharge of maintaining of Mosul Dam project. B

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Syntactic Efforts to The Sheikh Mohammad Muhi Ad-Deen Abdulhameed in Ibin Akeel's Explanation
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The Arabic language is one of the honoring languages that has a supreme status. Being the language of the Holly Qura'an has increased its refinedness and spread in the Islamic and non-Islamic world. It has become the means of communication and conversation, and the language of knowledge and thought. The multiplicity of its dialects and accents is a sign of its capacity. Many Roman, Persian, and Greek sciences and arts have been translated and Arabicized into it. It has further become the formal language of communication in the world. Many great Arab scholars have played a role in examining it to maintain and elevate it. One of these scholars is the great scientist Mohammad Muhi Ad-Deen Abdulhameed who has done great syntactic efforts in

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