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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 Sep 27 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary gland tumors: A review of 171 cases, with particular reference to histological types, site, age and gender distribution
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Background: Salivary tumors are uncommon, being of low incidence worldwide. This study aimed to assess cases collected in this series of salivary gland tumors in regard to histopathological typing, in relation to age, site and gender. Materials and methods: This is a retrospective study; cases were collected from public and private laboratories. A total number of 171 cases were collected. The slides were reviewed and reclassified for histopathological typing according to WHO classification 2005. Results: Benign tumors were more common than malignant tumors. The most common histological type was benign mixed tumor, followed by Warthin’s tumor. The most common malignant tumor was adenoid cystic carcinoma. One hundred twenty three cases ou

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Self-Efficacy and its Relation to the Cognitive Assessment for the Daily Disturbances for the University of Baghdad Students
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The current research tackles the self-efficacy and its relation to the cognitive assessment for the daily disturbances for the University of Baghdad students. Two criteria have been adopted to achieve the objectives of the research. The sample of this study consists of 200 male and female students who were chosen randomly. The data were analyzed statistically, revealing that the university students owned their own self-efficacy as well as a cognitive assessment for the daily disturbances and they recognized them as self-threatening. The results also indicated the existence of a prediction activity in the field of the cognitive assessment to the daily disturbances selection. In light of the acquired results, the study recommends the neces

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Restructuring of the public industrial sector companies Wayshift to private shareholding companies and mixed (Iraqi experience as a model)
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That the main feature of  the economics many countries in general is a tendency towards defining the role of the public sector in economic activity and the tendency towards encourage the private sector to investment in public projects especially in countries those tendency towards market economy actually.

That increased economic development proven failure in achieving more economic growth both individually in many countries especially developing countries socialist, by researchers this led one way or another to direction of corrective reforms in their economic was one of them in Transformation of public companies into Shareholding companies contributes to the public sector in resources and expertise

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Use some of the quality tools to improve the health service: Comparative research between Baghdad's and Yarmouk hospital educational
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Abstract

This research aims to improve the provided health service level inside Baghdad hospitals and the Yarmouk educational, as well as to shed light on the reality of the health service and the quality within the major operations room in both hospitals, as the operations room represent the research community, as was the use of some quality tools Pareto and Ishikawa diagram to measure and assess the level of quality provided, and include research problem to find out what are the problems and obstacles facing the process of improving quality in both hospitals, and whether there are scientifically accurate method to assess the quality of health service in Baghdad's Yarmouk hospital and educational . Where the researcher h

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
An Experimental Study to Demonstrate the Effect of Alumina Nanoparticles and Synthetic Fibers on Oil Well Cement Class G
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    In the drilling and production operations, the effectiveness of cementing jobs is crucial for efficient progress. The compressive strength of oil well cement is a key characteristic that reflects its ability to withstand forceful conditions over time. This study evaluates and improves the compressive strength and thickening time of Iraqi oil well cement class G from Babylon cement factory using two types of additives (Nano Alumina and Synthetic Fiber) to comply with the American Petroleum Institute (API) specifications. The additives were used in different proportions, and a set of samples was prepared under different conditions. Compressive strength and thickening time measurements were taken under different conditions. The amoun

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Ordinary Method and Robust Method to estimate the Parameters of the Univariate Mixed Model with Low Order
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A condense study was done to compare between the ordinary estimators. In particular the maximum likelihood estimator and the robust estimator, to estimate the parameters of the mixed model of order one, namely ARMA(1,1) model.

Simulation study was done for a varieties the model.  using: small, moderate and large sample sizes, were some new results were obtained. MAPE was used as a statistical criterion for comparison.

 

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Work Innovation
Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management
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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages
Функциональная транспозиция причастий в прилагательное Functional Shift of Present and Past Participles from No-minal Meaning to Adjectival Meaning
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Publication Date
Wed Dec 30 2020
Journal Name
Modern Sport
The effect of special exercises using rubber ropes to develop special endurance and achieve a 200-meter freestyle swimming
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Swimming has now become the focus of attention of specialists, which has led to the search for the best methods and various methods of training, which rely heavily on scientific research and studies, through the use of proper planning and a comprehensive scientific and practical vision in the preparation and training process for this game. Some studies have proven that  The use of training methods has a positive role in the athletic training of the swimmer, provided that these methods are used in the correct way according to the scientific principles of training and with the loads and stresses that serve the specialized activity, i.e. the swimming distance. The study aimed at the follow 1- Preparing exercises using elastic ro

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Publication Date
Sun Jan 01 2023
Journal Name
E3s Web Of Conferences
Enhancing the Ability of The Square Footing to Resist Positive and Negative Eccentric Inclined Loading Using an Inclined Skirt
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Laboratory model tests were performed to investigate the behavior of shallow and inclined skirted foundations placed on sandy soil with R.D%=30 and the extent of the impact of the positive and negative eccentric-inclined loading effect on them. To achieve the experimental tests, it was used a box of (600×600) mm cross-sectional and 600mm in height and a square footing of (50*50) mm and 10 mm in thickness attached to the skirt with Ds=0.5B and various an angle of (10°, 20°, 30°). The results showed that using skirts leads to a significant improvement in load-carrying capacity and decreased settlement. In addition, when the skirt angle increased, the ultimate load improved. Load-carrying capacity decreased with increasing eccentri

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