Preferred Language
Articles
/
jeasiq-159
Financial reporting of grants and assistance in government units according to IPSAS23
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jan 25 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Bioactivity of Gutta flow II versus Modified Gutta Percha based Silicon Endodontic Sealers by Nanobioactive Fillers
...Show More Authors

The success of endodontic therapy is relied on radicular system cleaning, shaping, elimination of micro-organisms, and three dimensional filling of the radicular complex.This study was conducted to develop and assess new root canal sealer incorporating nano-sized bioactive glass into Gutta Flow II. The following concentration was used depend on a pilot study included adding (3%) of 45S5 bioactive glass into the Gutta Flow II. These materials were tested through assessment bioactivity. bioactivity test was undertaken after immersion of the tested samples into PBS for three days, seven days, fourteen days, and twenty eight days using FTIR too. study was found that it’s peaks was appear at level 800-1000 cm-1. The results showed that GFII gr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
I-V characteristics of n-Si /ZnO/Se/MWCNTs nanocomposite solar cell fabricated by solvothermal technique
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Apr 19 2021
Journal Name
Bridge Maintenance, Safety, Management, Life-cycle Sustainability And Innovations
Flexure strengthening of concrete bridge girders with concavely curved soffit using near-surface-mounted CFRP bars
...Show More Authors

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
Experimental Investigation of a Single Basin -Single Slope Solar Still Coupled with Evacuated Tube Solar Collector
...Show More Authors

This work is an experimental investigation for single basin-single slope solar still coupled with an evacuated tube solar collector. The work is carried out under the climatic conditions of Baghdad city (33.2456º North and East latitude, 44.3337º longitude) through certain days of the months of the year 2019 to study the impact of using evacuated tube solar collector on the daily productivity and efficiency under the outdoors climatic conditions. It was found that using the evacuated tube solar collector increase daily productivity from 2.175 kg/  to 2.95 kg/ for 9 hours (35.63 %) for clear days, also an enhancement about 10.97 % in daily efficiency.

View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Tue May 30 2017
Journal Name
Environmental Earth Sciences
Purification of aqueous solutions from Pb(II) by natural bentonite: an empirical study on chemical adsorption
...Show More Authors

View Publication
Scopus (15)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Wed Dec 09 2020
Journal Name
Civil Engineering Journal
Torsional Strengthening of Reinforced Concrete Beams with Externally-Bonded Fibre Reinforced Polymer: An Energy Absorption Evaluation
...Show More Authors

The impacts of numerous important factors on the Energy Absorption (EA) of torsional Reinforced Concrete (RC) beams strengthened with external FRP is the main purpose and innovation of the current research. A total of 81 datasets were collected from previous studies, focused on the investigation of EA behaviour. The impact of nine different parameters on the Torsional EA of RC-beams was examined and evaluated, namely the concrete compressive strength (f’c), steel yield strength (fy), FRP thickness (tFRP), width-to-depth of the beam section (b/h), horizontal (ρh) and vertical (ρv) steel ratio, angle of twist (θu), ultimate torque (Tu), and FRP ultimate strength (fy-FRP). For the evaluation of the energy absorption capacity at di

... Show More
View Publication
Scopus (16)
Crossref (17)
Scopus Clarivate Crossref
Publication Date
Thu Dec 15 2011
Journal Name
Iraqi Journal Of Laser
Generation of Truly Random QPSK Signal Waveforms for Quantum Key Distribution Systems Based on Phase Coding
...Show More Authors

In this work a model of a source generating truly random quadrature phase shift keying (QPSK) signal constellation required for quantum key distribution (QKD) system based on BB84 protocol using phase coding is implemented by using the software package OPTISYSTEM9. The randomness of the sequence generated is achieved by building an optical setup based on a weak laser source, beam splitters and single-photon avalanche photodiodes operating in Geiger mode. The random string obtained from the optical setup is used to generate the quadrature phase shift keying signal constellation required for phase coding in quantum key distribution system based on BB84 protocol with a bit rate of 2GHz/s.

View Publication Preview PDF
Publication Date
Wed Jun 11 2025
Journal Name
Iraqi Journal For Computer Science And Mathematics
Topological Indices for the Resize Graph of (G<sub>2</sub>(3))
...Show More Authors

Indexes of topological play a crucial role in mathematical chemistry and network theory, providing valuable insights into the structural properties of graphs. In this study, we investigate the Resize graph of G2(3), a significant algebraic structure arising from the exceptional Lie group (G2) over the finite field F3. We compute several well-known topological indices, including the Zagreb indices, Wiener index, and Randić index, to analyze the graph's connectivity and complexity. Our results reveal intricate relationships between the algebraic structure of G2(3) and its graphical properties, offering a deeper understanding of its combinatorial and spectral characteristics. These findings contribute to the broader study of algebraic graph t

... Show More
View Publication
Scopus Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Loss of the Epigenetically Inactivated-X-Chromosome (Barr Body) a Potential Biomarker for Breast Cancer Development
...Show More Authors

View Publication
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Sat Nov 30 2024
Journal Name
Research Journal Of Chemistry And Environment
Evaluation of blue textile dye decolorization by immobilized polyphenol oxidase using pumice stone under optimum conditions
...Show More Authors

Industrial dyes are major pollutants in wastewater and river water with an initial visible concentration of 1 mg/L. Recent studies have shown the possibility of using polyphenol oxidase in catalytic biological treatment due to its ability to oxidize a large number of dyes and pollutants in wastewater and the flexibility to work in wide ranges of temperature, pH and salinity. It is easy availability as well as the low economic cost resulting from its use in biological treatments, this enzyme polyphenol oxidase was used. The findings in this study showed that the extraction of polyphenol oxidase (PPO) from potato peel was homogenized with potassium phosphate buffer (0.1 M, pH 7) at a ratio of 1:10 (weight: volume) for two min. The res

... Show More
View Publication
Scopus Crossref