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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
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Strategic agility Dimensions and adapted In business organizations/ Field research analytical in Asiacell Mobile Telecommunications
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ract

         This reaserch seeks To answer Wondering :(Is there a possibility employ strategic agility In companies sample Serving in Iraq ?)

       This reaserch aims: explore Strategic Agility rely upon Dimensions that interact with each other to form the intcllectual frame Strategic Agility, These dimensions are: (Clarity of vision, Selected

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Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Role of the Family in investment Effect of the Mates in Evaluating the Childs Acceptance (2-5 years) of rich foods and inhancemenl rein for cement of the social love concepts: The Role of the Family in investment Effect of the Mates in Evaluating the Childs Acceptance (2-5 years) of rich foods and inhancemenl rein for cement of the social love concepts
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Abstract:
The aim of the present research is to evaluate the child’s nutritional
method (2-5 years old) which is based on his resistance of the food highly rich
with nutritional elements and his acceptance of the food of a low nutritional
value in addition to his having forbidden food with other mates and making
use of all mates when having food, in establishing the sound social values and
affection since child hood. The required statistical equation have been used
by the researcher namely (Z test).
The sample of the present study consists of (26) children who were selected
intentionally and randomly from the kindergartens of Al-Bayaa region and the
college of Education for women. The questionnaires were d

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The impact of moving the educational activities in the conservation of literary texts and the development of literary taste in the fifth grade students moral: The impact of moving the educational activities in the conservation of literary texts and the development of literary taste in the fifth grade students moral
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Abstract
The study was conducted in Baghdad and aimed to:
The impact of moving the educational activities in the conservation of literary
texts and the development of literary taste in the fifth grade students moral "by
verifying the validity of hypotheses Elsafreeten following forms:
The first hypothesis:
- There are no differences in women with statistical significance between means
of scores of students three experimental groups, the experimental group first
used upstream activities in the teaching material of literature and texts, the
second experimental group used the activities of building in the teaching
material itself and the experimental group the third use activities concluding
taught the same

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Impact of modeling strategy in deductive thinking and the attitvde towards mathematics among students in the highschool stage
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    The current research aims to identify the Impact of  strategy of modeling in the of deductive thinking and the attitvde towards mathematics among students in the high school stage

 through check the following hypotheses:       

1.There is no difference statistically significant at the level (0.05) between the scores  mean of the experimental group students who have studied according to the modeling strategy and scores of control group students who have studied according to ordinary method in deductive thinking. 

2.

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program for Children with Autism and their Mothers Based on the Picture Exchange Commination System to Confront Some of Basic Disorders for these Children
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Abstract

The current research aims to examine the effectiveness of a training program for children with autism and their mothers based on the Picture Exchange Communication System to confront some basic disorders in a sample of children with autism. The study sample was (16) children with autism and their mothers in the different centers in Taif city and Tabuk city. The researcher used the quasi-experimental approach, in which two groups were employed: an experimental group and a control group. Children aged ranged from (6-9) years old. In addition, it was used the following tools: a list of estimation of basic disorders for a child with autism between (6-9) years, and a training program for children with autism

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Psychological Burnout among University Professors in Light of Armed Conflicts in Yemen: Center for Political and Strategic Studies - Sana'a University - Yemen
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The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Imam Muslim bin Qasim al-Qurtubi   And his efforts in wound and modification
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Imam Muslim bin Qasim al-Qurtubi   And his efforts in wound and modification

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Idealism and Realism in The Design: A Comparative Study
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At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a

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Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
The Color and its Semiotic Reflections in Iraqi Newspapers.
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The Colour is one of important aspect of human activity, especially in General arts and press, and also is one of the essential elements to achieve and build the idea of design technology in the appropriate places, according to the space of designs work.
In a view of the colour and its relationship with the Semiotics, we can find that the objectives goals at the point of visual formats that’s «oral or written”. In last years, the intellectual concerns of Semiotics through eye contact methods, that’s meaning contact methods for get messages of sense of sight.
The semiotics term Can be defined into: (the sequential feature or network system has relations according agreed language rules, in a particular environment, also is a g

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The paradise in surat al-rahman and its preparation
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Our life is a test and the eternal life in the afterlife. So we must work well in our life even win paradise, must always remember the death and there is a life after this death and we will be responsible for everything we've done in our life. God did not create us vain but for reward, punishment, for this we must have to well prepare for this great day and we have to think about what to do in order to win the paradise.
Keywords: paradise, surat al-rahman, preparation.

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