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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
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Temperature effect on optical properties of nickel (ii) phthalocyanine tetrasulfonic acid tetrasodium salt (NiPcTs) organic thin films
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This study describe the effect of temperature on the optical
properties of nickel(ii) phthalocyanine tetrasulfonic acid tetrasodium
salt (NiPcTs) organic thin films which are prepared by spin coating
on indium tin oxide (ITO-glass). The optical absorption spectra of
these thin films are measured. Present studies reveal that the optical
band gap energies of NiPcTs thin films are dependent on the
annealing temperatures. The optical band gap decreases with increase
in annealing temperature, then increased when the temperature rising
to 473K. To enhance the results of Uv-Vis measurements and get
more accurate values of optical energy gaps; the Photoluminescence
spectra of as-deposited and annealed NiPcTs thin fi

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Publication Date
Sun Nov 26 2017
Journal Name
Journal Of Engineering
Numerical Study of Heat Transfer Enhancement for a Flat Plate Solar Collector by Adding Metal Foam Blocks
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Numerical study has been conducted to investigate the thermal performance enhancement of flat plate solar water collector by integrating the solar collector with metal foam blocks.The flow is assumed to be steady, incompressible and two dimensional in an inclined channel. The channel is provided with eight foam blocks manufactured form copper. The Brinkman-Forchheimer extended Darcy model is utilized to simulate the flow in the porous medium and the Navier-Stokes equation in the fluid region. The energy equation is used with local thermal equilibrium (LTE) assumption to simulate the thermofield inside the porous medium. The current investigation covers a range of solar radiation intensity at 09:00 AM, 12:00 PM, and 04:00

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Publication Date
Wed May 03 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Repeated Corrected Simpson's 3/8 Quadrature Method for Solving Fredholm Linear Integral Equations of the Second Kind
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  In this paper, we use the repeated corrected Simpson's 3/8 quadrature method for obtaining the numerical solutions of Fredholm linear integral equations of the second kind. This method is more accurately than the repeated corrected Trapezoidal method and the repeated Simpson's 3/8 method. To illustrate the accuracy of this method, we give a numerical example

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of BASE methods with other methods for estimating the measurement parameter for WEBB distribution using simulations
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  Weibull distribution is considered as one of the most widely  distribution applied in real life, Its similar to normal distribution in the way of applications, it's also considered as one of the distributions that can applied in many fields such as industrial engineering to represent replaced and manufacturing time ,weather forecasting, and other scientific uses in reliability studies and survival function in medical and communication engineering fields.

   In this paper, The scale parameter has been estimated for weibull distribution using Bayesian method based on Jeffery prior information as a first method , then enhanced by improving Jeffery prior information and then used as a se

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Publication Date
Wed Jun 24 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORD OF PLEUROBRACHIA PILEUS (O. F. MÜLLER, 1776) (CTENOPHORA, CYDIPPIDA) FROM CORAL REEF, IRAQI MARINE WATERS
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   The aim of this paper is to present the first record of ctenophore species Pleurobrachia pileus (O. F. Müller, 1776) in the coral reef as was recently found in Iraqi marine waters. The specimens were collected from two sites, the first was in Khor Abdullah during May 2015, and the second site was located in the pelagic water of the coral reef area, near the Al-Basrah deep sea crude oil marine loading terminal. Three samples were collected at this site during May 2015, February and March 2018 which showed that P. pileus were present at a densities of 3.0, 2.2 and 0.55 ind./ m3 respectively. The species can affect on the abundance of other zooplankton community through predation.

 

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Effect of Soil Textural Classes on the Biological Nitrogen Fixation by Bradyrhizobium Measured by 15N Dilution Analysis
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The current study was conductedas a pot experiment to determine the effect of soil texture on biological nitrogen fixation (BNF) of six most efficient local isolates, specified, of Bradyrhizobium. Cowpea (Vignaunguiculata L.), as a legume host crop, was used as a host crop and 15N dilution analysis was used for accurate determination of the amount of N biologically fixed under experimental parameters specified. Soils used are clay loam, sandy clay loam and sandy loam. Biological Nitrogen Fixation (BNF), in different soil textural classes, was as in the following order: medium texture soil > heavy texture soil > light textured soil. Statistical analysis showed that there is a significant variation in BNF % among six Iraqi isolates in the th

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
First Record of Phoretic Mite from Red Palm Weevil Rhynchophorus ferrugiuneus (Olivier,1790) from Basrah, Southern Iraq
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The red palm weevil Rhynchophorus ferrugineus (Olivier, 1790), which belongs to the family Curculionidae, order Coleoptera, is one of the most important palm pests, which leads to heavy losses in date palms. In the last few years, it has been recorded in Iraq, from Safwan city south of Iraq, where it was detected on date palm trees (Phoenix dactylifera L, Arecales: Arecaceae). In the current study, specimens of adult weevils were collected from infested date palms (Phoenix dactylifera), that showed signs of infection in Safwan district, south of Basra province. The results of the investigation showed the presence of phoretic mites associated with the red palm weevil Rhynchophorus ferrugineus (Olivier,

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
MORPHOLOGICAL STUDIES ON THE EFFECT OFNIGELLA SATIVA SEEDS ON THE MAMMARY GLAND OF MATURE MALE NORWAY RAT
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Nigella sativa seeds (NSS) are reputed traditionally and scientifically as a potent agent that promote milk secretion (galactagogue), but their mechanism of action is studied trivially. One suggestion was that these seeds are bio-transformed to sex hormones within the ovaries. Therefore, this investigation was designated to throw light on the action of these seeds in the absence of ovaries i.e. in male rats. Thirty Norway male albino rats were used in this investigation. They were divided into experimental (n=20,fed NSS 2g/ Kg body weight /day for 14 days) and control (n=10, fed placebo for 14 days). After sacrifice mammary gland and blood samples were obtained. Experimental rats revealed a significant increase (p (0.01>in

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Estimating the Parameters of Exponential-Rayleigh Distribution for Progressively Censoring Data with S- Function about COVID-19
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The two parameters of Exponential-Rayleigh distribution were estimated using the maximum likelihood estimation method (MLE) for progressively censoring data. To find estimated values for these two scale parameters using real data for COVID-19 which was taken from the Iraqi Ministry of Health and Environment, AL-Karkh General Hospital. Then the Chi-square test was utilized to determine if the sample (data) corresponded with the Exponential-Rayleigh distribution (ER). Employing the nonlinear membership function (s-function) to find fuzzy numbers for these parameters estimators. Then utilizing the ranking function transforms the fuzzy numbers into crisp numbers. Finally, using mean square error (MSE) to compare the outcomes of the survival

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
The measurements of neutron Fermi Age for selected Nuclear Reactor shielding materials using the Indium foil technique
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The Neutron Fermi Age, t, and the neutron slowing down density,   q (r, t) , have been measured for some materials such as Graphite and Iron by using gamma spectrometry system UCS-30 with NaI (Tl) detector. This technique was applied for Graphite and Iron materials by using Indium foils covered by Cadmium and the measurements done at the Indium resonance of 1.46 eV. These materials are exposed to a plane 241Am/Be neutron source with recent activity 38 mCi. The measurements of the Fermi Age were found to be t = 297 ± 21 cm2 for Graphite, t = 400 ± 28 cm2 for Iron. Neutron slowing down density was also calculated depending on the recent experimental t value and distance.

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