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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
Sun Jul 12 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE USE OF PRODUCT LIFE CYCLE ASSESSMENT TECHNOLOGY TO ACHIEVE PRODUCT SUSTAINABILITY
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This research aims to demonstrate the knowledge pillars of the product life cycle assessment technique and how to measure the cost according to this technique, and to clarify its role in reducing costs, improving product quality and optimizing the use of available resources, and a set of results has been reached, the most important of which are: The separation of environmental costs through the use of product life cycle assessment technique helps the Management in handling the increase of these costs, reducing the rates of environmental pollution and preserving resources, which contributes to achieving the sustainability of the product, and based on the results obtained, a set of recommendations were presented, the most important of which w

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Publication Date
Tue Oct 30 2018
Journal Name
Https://www.researchgate.net/journal/civil-engineering-journal-2476-3055
Developing Water Quality Index to Assess the Quality of the Drinking Water
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In the present study, an attempt has been to develop a new water quality index (WQI) method that depends on the Iraqi specifications for drinking water (IQS 417, 2009)  to assess the validity of the Euphrates River for drinking by classifying the quality of the river water at different stations along its entire reach inside the Iraqi lands. The proposed classifications by this method are: Excellent, Good, Acceptable, Poor, and Very poor. Eight water quality parameters have been selected to represent the quality of the river water these are: Ion Hydrogen Concentration (pH), Calcium (Ca), Magnesium (Mg), Sodium (Na), Chloride (Cl), Sulphate (SO_4), Nitrate (NO_3), and Total Dissolved Solids (TDS). The variation of the water quality p

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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
The Simulation Technique to Estimate the Parameters of Generalized Exponential Rayleigh Model
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     The paper shows how to estimate the three parameters of the generalized exponential Rayleigh distribution by utilizing the three estimation methods, namely, the moment employing estimation method (MEM), ordinary least squares estimation method (OLSEM),  and maximum entropy estimation method (MEEM). The simulation technique is used for all these estimation methods to find the parameters for the generalized exponential Rayleigh distribution. In order to find the best method, we use the mean squares error criterion. Finally, in order to extract the experimental results, one of object oriented programming languages visual basic. net was used

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Publication Date
Fri Jan 01 2016
Journal Name
Aip Conference Proceedings
Application of simulated annealing to solve multi-objectives for aggregate production planning
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Aggregate production planning (APP) is one of the most significant and complicated problems in production planning and aim to set overall production levels for each product category to meet fluctuating or uncertain demand in future. and to set decision concerning hiring, firing, overtime, subcontract, carrying inventory level. In this paper, we present a simulated annealing (SA) for multi-objective linear programming to solve APP. SA is considered to be a good tool for imprecise optimization problems. The proposed model minimizes total production and workforce costs. In this study, the proposed SA is compared with particle swarm optimization (PSO). The results show that the proposed SA is effective in reducing total production costs and req

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Publication Date
Mon Mar 03 2014
Journal Name
Journal Of Baghdad College Of Dentistry
Stem Cells a Novel Approach to Periodontal Regeneration: A Review of Literature
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Publication Date
Mon Dec 30 2024
Journal Name
Scientific Reports
Exploring dihydropyrimidone derivatives as modulators of carbohydrate catabolic enzyme to mitigate diabetes
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Publication Date
Wed Jan 15 2020
Journal Name
Biochem. Cell. Arch.
EFFECT OF LYCOPENE ANTIOXIDANT GEL AS ADJUNCTIVE THERAPY TO CONVENTIONAL PERIODONTAL TREATMENT
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Publication Date
Mon Jul 01 2013
Journal Name
Optics & Laser Technology
Evaluation of PMMA joining to stainless steel 304 using pulsed Nd:YAG laser
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This paper reports an experimental study of welding of dissimilar materials between transparent Polymethylmethacrylate (PMMA) and stainless steel 304 sheets using a pulsed mode Nd:YAG laser. The process was carried out for two cases; laser transmission joining (LTJ) and conduction joining (CJ). The former is achieved when the joint is irradiated from the polymer side and the latter when the joint is irradiated from the opposite side (metal side). The light and process parameters represented by the peak power (Pp), pulse duration (τ), pulse repetition rate (PRR), scanning speed (ν) and pulse shape have a significant effect on the joint strength (Fb), joint bead width (b), joint quality and appearance. The optimum parameters were determined

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Rhetorical connections to the head-covers of Mesopotamian gods: جهينة حامد حساني
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The Rafidian artist discussed the headdresses of his idols with a varied scholarly momentum, so each idol had its own cover as this door of diversity contributed to the enrichment of Rafidian thought and full knowledge of their ideas and beliefs consistent with their multiple symbolic connections such as architecture, for example. The previous one, if not its entirety.
A research such as this (the discursive connections to the head-covers of the deities of the Mesopotamian civilization) aims to clarify the confusion that occurs through four chapters: The first chapter included: the research problem, the importance of research and the need for it, the objectives of the research, the temporal, spatial and objective limits of research, a

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering
Evaluation of Job-Mix Formula Tolerances as Related to Asphalt Mixtures Properties
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The current Iraqi standard specifications for roads and bridges allowed the prepared Job-Mix Formula for asphalt mixtures to witness some tolerances with regard to the following: coarse aggregate gradation by ± 6.0 %, fine aggregate gradation by ± 4.0 %, filler gradation by ± 2.0 %, asphalt cement content by ± 0.3 % and mixing temperature by ± 15 oC. The objective of this work is to evaluate the behavior of asphalt mixtures prepared by different aggregates gradations (12.5 mm nominal maximum size) that fabricated by several asphalt contents (40-50 grade) and various mixing temperature. All the tolerances specified in the specifications are taken into account, furthermore, the zones beyond these tolerances

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