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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 Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Geopolitical dimensions to build a dam on the downstream Renaissance (Egypt and Sudan)
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Varied uses of international rivers in the past few decades dramatically, resulting in this multiplicity of uses and all associated with it for the occurrence of freshwater scarcity activities, and thus an increase in conflicts and disputes around on the rights of each of the riparian countries to benefit from the waters of the river at various purposes, particularly the establishment of dams on some of them as is the case (Renaissance Ethiopian) big impact on downstream countries Dam (Egypt and Sudan), due to the Oukuahma at the end of the Nile Valley made them vulnerable to environmental fluctuations, political crises facing the Nile basin countries, and any reduction in the proportion of water is not only the Nile River, but for all r

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Publication Date
Mon Jun 01 2015
Journal Name
Ijiset - International Journal Of Innovative Science, Engineering & Technology
Spray – casting CuInSe2 nanoink onto Au and Mo coated substrates to fabricate photovoltaics
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Photovoltaic devices (PVs) were fabricated by spray-coating an ink of copper indium diselenide CuInSeR 2 R(CIS) nanocrystals as the light-absorbing layer. Without high-temperature post-deposition annealing, PVs were made on glass substrates with power conversion efficiencies of up to 1.5% and 0.9%, for Au and Mo coated respectively, under AM 1.5 illumination. UV–Vis spectrophotometer in the wavelength range 350–1500 nm. X-ray diffraction (XRD) and energy dispersive spectroscopy (EDS) analysis it is evident that CuInSeR 2 R have the chalcopyrite structure as the major phase and no secondary phase with a preferred orientation along (112) direction and The atomic ratio of Cu : In : Se in the nanocrystals is nearly 1 : 1 : 2.

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Publication Date
Sun Jun 30 2024
Journal Name
International Journal Of Intelligent Engineering And Systems
Eco-friendly and Secure Data Center to Detection Compromised Devices Utilizing Swarm Approach
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Modern civilization increasingly relies on sustainable and eco-friendly data centers as the core hubs of intelligent computing. However, these data centers, while vital, also face heightened vulnerability to hacking due to their role as the convergence points of numerous network connection nodes. Recognizing and addressing this vulnerability, particularly within the confines of green data centers, is a pressing concern. This paper proposes a novel approach to mitigate this threat by leveraging swarm intelligence techniques to detect prospective and hidden compromised devices within the data center environment. The core objective is to ensure sustainable intelligent computing through a colony strategy. The research primarily focusses on the

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Authoritarian Character and Its Relation to Setting Location For High School Students
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The current search aims to identify First: To measure the level of authoritarian personality among the students of the sample as a whole. Second: Measurement of differences in the level of authoritarian personality among students in the middle school according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Third: the level of control site level among the students of the sample as a whole. Ra'aa: Measurement of differences in the level of the control site among junior students according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Fifth: Explain the relationship between the authoritarian personality and the locus of control among the students of the research sample.

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Self-image addiction (Salafi) and its relation to narcissistic personality disorder among students
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Abstract The goal of current study was to identify the relationship between addiction of self-images (Selfie) and personality disorder of narcissus, and the difference of significance the relationship between addiction self-images (selfie) and personality disorder narcissus at students of Mustansiriya university, addiction self- images (selfie) defined: a photograph that one has taken of oneself, typically one taken with a smartphone or webcam and shared via social media, edit and down lowed to social networking sites, and over time, the replacement of normal life virtual world, which is accompanied by a lack of a sense of time, and the formation of repeated patterns increase the risk of social and personal problems. To achieve the goals

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Publication Date
Mon Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Semi E<sup>h</sup>-b-preinvexity and its applications to optimization problems
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Abstract<p>In this paper, the class of semi <italic>E</italic> <sup> <italic>h</italic> </sup>-<italic>b</italic>-preinvex and pseudo <italic>E</italic> <sup> <italic>h</italic> </sup>-b-preinvex functions are defined as an extension of <italic>E-B</italic>-preinvex and <italic>h</italic>-preinvex functions. In this extension the functions <italic>E</italic>:ℝ<sup> <italic>n</italic> </sup> → ℝ<sup> </sup></p> ... Show More
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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Comparison Between Mechanical and Non Mechanical Bowel Preparation Prior To Elective Colorectal Surgery
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Background: Bowel preparation prior to
colonic surgery usually includes antibiotic
therapy together with mechanical bowel
preparation which may cause discomfort to the
patients, prolonged hospitalization and water
& electrolyte imbalance.
Objective: to assess whether elective colon
and rectal surgery may be safely performed
without preoperative mechanical bowel
preparation.
Method: the study includes all patients who
had elective large bowel resection at Medical
City – Baghdad Teaching Hospital between
Feb, 2007 to Jan, 2010. Emergency operations
were not included. The patients were randomly
assigned to the 2 study groups (with or without
mechanical bowel preparation.
Results: A to

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Publication Date
Tue Aug 01 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
End-to-End Speaker Profiling Using 1D CNN Architectures and Filter Bank Initialization
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The automatic estimation of speaker characteristics, such as height, age, and gender, has various applications in forensics, surveillance, customer service, and many human-robot interaction applications. These applications are often required to produce a response promptly. This work proposes a novel approach to speaker profiling by combining filter bank initializations, such as continuous wavelets and gammatone filter banks, with one-dimensional (1D) convolutional neural networks (CNN) and residual blocks. The proposed end-to-end model goes from the raw waveform to an estimated height, age, and gender of the speaker by learning speaker representation directly from the audio signal without relying on handcrafted and pre-computed acou

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
Future Visions and its Relationship with Illegal Immigration among Next to Graduation Students
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The current study was concerned to address these gaps in literature by identifying: first level and type of future visions among the next graduation student, second level and type of future visions among the sample according to gender (Male- Female), third level of the illegal immigration among the sample, fourth level of the illegal immigration according to gender (Male, Female), and finally the relationship between future visions and illegal immigration. To achieve the aims of the current study, the researchers created a questionnaire for the future visions. The psychometric properties (e.g. face validity, structure validity, and reliability) were tested. Base on the current sample, results showed that the questionnaire had sound psych

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Publication Date
Fri Jul 01 2022
Journal Name
Arab World English Journal
Impoliteness Formulas, Triggers, and Purposes to Refusal as Employed by Iraqi English Learners
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The present study aims at scrutinizing the impoliteness types, causes, and purposes utilized by Iraqi English language learners when refusing marriage proposals. Thus, it attempts to answer the questions: (1) what are the impoliteness formulas used by the Iraqi learners of English in refusing marriage proposals?, and (2) What are their impoliteness triggers/causes and the purposes? The study is significant in bridging the gap that few linguistic types of research concentrate on studying intentionality and emotions allied with impoliteness. Data were collected from 35 Iraqi learners of English responding to 6 situations of marriage. The data were analyzed using Culpeper’s (2011) formulas of impoliteness and Bousfield’s (2007) imp

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