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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
Thu Dec 24 2020
Journal Name
Advances In Civil Engineering
Analytical study on torsional behavior of concrete beams strengthened with fiber reinforced polymer laminates using softened truss model
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This study aimed at evaluating the torsional capacity of reinforced concrete (RC) beams externally wrapped with fiber reinforced polymer (FRP) materials. An analytical model was described and used as a new computational procedure based on the softened truss model (STM) to predict the torsional behavior of RC beams strengthened with FRP. The proposed analytical model was validated with the existing experimental data for rectangular sections strengthened with FRP materials and considering torque-twist relationship and crack pattern at failure. The confined concrete behavior, in the case of FRP wrapping, was considered in the constitutive laws of concrete in the model. Then, an efficient algorithm was developed in MATLAB environment t

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Biotech Research
Bacteriocin Production by Staphylococcus Epidermidis the Normal Flora of Outer Ear: A Potential Probiotic Against Outer Ear Infections
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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Building Engineering
Discharge performance assessment of a vertical double-pipe latent heat storage unit equipped with circular Y-shaped fins
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This paper aims to study the effect of circular Y-shaped fin arrangement to improve the low thermal response rates of a double-tube heat exchanger containing Paraffin phase change material (PCM). ANSYS software is employed to perform the computational fluid dynamic (CFD) simulations of the heat exchanger, including fluid flow, heat transfer, and the phase change process. The optimum state of the fin configuration is derived through sensitivity analysis by evaluating the geometrical parameters of the Y-shaped fin. For the same height of the fins (10 mm), the solidification time is reduced by almost 22%, and the discharging rate is enhanced by almost 26% using Y-shaped fins compared with the straight fins. The results demonstrate that the sol

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Lithology Evaluation of Nahr Umr Formation Using AI with Vp/Vs relationship at Amara Oil Field, Southern Iraq
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The litholog     of Nahr Umr Formation was evaluated using the Acoustic Impedance (AI), Vp/Vs ratio cross plot colored by petrophysical properties (Vsh, PHIT, PHIE, and Sw) in Am-6-Am-10 wells. Bulk density is an important physical property that reflects matrix density and fluid density that exist in rocks pores. It is used as the main parameters to estimate physical characteristics (porosity, water saturation, shale volume, and others). AI was calculated using RHOB and VP logs. Shear velocity was calculated using Greenberg Castagna equations used for estimating the Vp/Vs ratio and the result Showed that the Nahr Umr Formation is composed of two main lithological units. The upper unit (depth 3540m -3672m) is composed of limestone (li

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Hydrochemical of Groundwater for Al Dammam unconfined Aquifer within Al-Salman Basin, Al-Muthana Governorate, South West Iraq
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The quality of groundwater is just as important as its quantity. The kinds and concentration of salts in groundwater depend on the environment, movement, and the source of the groundwater. During the field work, 20 samples have been collected from water wells from Al-Salman basin for two seasons represent wet and dry seasons in November 2017 and April 2018. After water well samples have been analyzed the Electrical conductivity values range from (2260 to 5500) μS/cm for dry season and range from (2540 to 5630) μS/cm for wet season, the Total dissolved solids values range from (1289 to 3582) ppm for dry season and range from (1710 to 3960) ppm for wet season, and pH values range from (7.11 to 7.3) for dry and wet seasons. The Hydroc

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Assessment of Genetic Distance Among Some Iraqi Date Palm Cultivares )Phoenix Dactylifera L.) Using Randomly Amplified Polymorphic DNA
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The aim of this study to determine the genetic distance and relationship among some Iraqi date palm cultivars by using the Random Amplified Polymorphic DNA (RAPD) technique. Molecular analysis was performed by using 10 random primers. These primers produced 176 fragment lines across 14 cultivars, Of these, 166 or 94.3% were polymorphic. The size of the amplified bands ranged between 200-2250 bp. The genetic polymorphism value of each primer was determined and ranged between 7.5-16.9%. In terms of unique banding patterns, the most characteristic banding pattern was for the Barhee cultivar with primer OP-M06 and for the Khadhrawy Mandily cultivar with primer OP-C02. Genetic distance values ranged from 0.868 to 0.125 among studied date palm

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The static aging effect on the seedless synthesis of different ranges FAU-type zeolite Y at various factors
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This work investigates generating of pure phase Faujasite-type zeolite Y at the ranges chosen for this study via a static aging step in the absence of seeds synthesis. Nano-sized crystals may result when LUDOX AS-40 is used as a silica source for gel composition of range 6 and the crystallization step may be conducted for a period of 4 to 19 hr at 100 ⁰C. Moreover, large-crystals with high crystallinity pure phase Y zeolite can be obtained at hereinabove conditions but when hydrous sodium metasilicate is used as a silica source. The other selected ranges also offer pure phase Y zeolite at the same controlled conditions.

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Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
On A Class of W-Valent Functions With Two Fixed Points Involving Hypergeomatric Function with Generalization Integral Operator
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In this paper we have studied a generalization of  a class of ( w-valent ) functions with two fixed points involving hypergeometric function with generalization  integral operator . We obtain some results like, coefficient estimates and some theorems of this class.

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Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering
Calculating the Transport Density Index from Some of the Productivity Indicators for Railway Lines by Using Neural Networks
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The efficiency evaluation of the railway lines performance is done through a set of indicators and criteria, the most important are transport density, the productivity of enrollee, passenger vehicle production, the productivity of freight wagon, and the productivity of locomotives. This study includes an attempt to calculate the most important of these indicators which transport density index from productivity during the four indicators, using artificial neural network technology. Two neural networks software are used in this study, (Simulnet) and (Neuframe), the results of second program has been adopted. Training results and test to the neural network data used in the study, which are obtained from the international in

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Nonlinear Behavior of Self -Compacting Reinforced Concrete Two-Way Slabs with Central Square Opening under Uniformly Distributed Loads
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This research is carried out to investigate the behavior of self-compacting concrete (SCC) two-way slabs with central square opening under uniformly distributed loads. The experimental part of this research is based on casting and testing six SCC simply supported square slabs having the same dimentions and reinforcement. One of these slabs was cast without opening as a control slab. While, the other five slabs having opening ratios (OR) of 2.78%, 6.25%, 11.11%, 17.36% and 25.00%. From the experimental results it is found that the maximum percentage decrease in cracking and ultimate uniform loads were 31.82% and 12.17% compared to control slab for opening ratios (OR

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