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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 Mar 15 2020
Journal Name
Al-academy
Shapes as an Alternative to the Word in Designing Textbooks: سحر علي سرحان-منى محمد غلام
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Shapes have differed in terms of their temporality, tools, technical variations, aesthetic functions and dimensions. The beginnings started with manual primitive techniques that have played an a significant artistic role in the ancient civilizations, then developed with the technological development and the digital technologies that encompassed various programs and specialist means in the graphic design, so that its visual outputs in the textbook that is considered a communication means that has an effect and attracts the recipient. That is what made the researcher search and investigate this topic describing the research problem as follows: What are the shapes as alternatives to the words in the design of the textbook? The research obje

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and Analyzing The Causal Relationship between Investing Government Expenditure non-oil GDP in Iraq For The Period (1990-2011)
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The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic  sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum  revenues as an essential  resource of financing government expenditure , as  the contribution of petroleum  sector in GDP is large in proportions to other economic sectors  contribution.

 The relationship between investing government expenditure, and non-oil GDP  is about to be not existent during the

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Publication Date
Thu Jun 11 2026
Journal Name
Journal Of Physical Education
The Effect of Special Exercises Using with Assisting Aids According to Differentiated Learning (Visual Learners) in Learning Crescent Kick in Fighters of Specialized Taekwondo schools
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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Calculate the Average Run Length (ARL) to Detect the Deviation in the Process A case Study in an Industrial Organization
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Statistical control charts are widely used in industry for process and measurement control . in this paper we study the use of markov chain approach in calculating the average run length (ARL) of cumulative sum (Cusum) control chart for defect the shifts in the mean of process , and exponentially weighted moving average (EWMA) control charts for defect the shifts for process mean and , the standard deviation . Also ,we used the EWMA charts based on the logarithm of the sample variance for monitoring a process standard deviation when the observations (products are selected from al_mamun factory ) are identically and independently distributed (iid) from normal distribution in continuous manufacturing .

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Some Thoughts on Greetings in English and Arabic
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The present study examines the main points of differences in the subject of greetings between the English language and the Arabic language. From the review of the related literature on greetings in both languages, it is found that Arabic greeting formulas are more elaborate than the English greetings, because of the differences in the social customs and the Arabic traditions and the Arabic culture. It is also found that Arabic greetings carry a religious meaning basing on the Islamic principle of “the same or more so”, which might lead to untranslatable loopholes when rendered in English.

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Manual proposal to audit the automated accounting system in accordance with the framework (COBIT): Applied Research in the General Company for Petrochemical Industries
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The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf

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Publication Date
Mon Jun 01 2015
Journal Name
International Photonics And Optoelectronics
Canonical Logic Units using Bidirectional Four-Wave Mixing in Highly Nonlinear Fiber
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All-optical canonical logic units at 40 Gb/s using bidirectional four-wave mixing (FWM) in highly nonlinear fiber are proposed and experimentally demonstrated. Clear temporal waveforms and correct pattern streams are successfully observed in the experiment. This scheme can reduce the amount of nonlinear devices and enlarge the computing capacity compared with general ones. The numerical simulations are made to analyze the relationship between the FWM efficiency and the position of two interactional signals. © 2015 Chinese Laser Press

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Publication Date
Sun Dec 14 2014
Journal Name
Molecular Crystals And Liquid Crysta
Synthesis and Mesomorphic Behavior of Two New Homologous Series Containing Azobenzene and 1,3,4-Oxadiazole Units
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Two new nonsymmetrical mesogenic homologous series of terminal substituent ether (series [Vn]) and carboxy (series [VIn]) incorporating azobenzene and 1,3,4-oxadiazole group were synthesized. Both series have been All compounds thus isolated were purified and characterized by elemental analysis, Fourier Transform Infrared Spectroscopy, 1H NMR, along with thermal analysis and texture observation using Differential Scanning Calorimetry (DSC) and Polarizing Optical Microscopy (POM), respectively. All compounds of the first series exhibited liquid crystalline properties. The homologues [V1]-[V3] display a nematic mesophase, the compounds [V4]-[V7] exhibit a dimorphism behavior, nematic (N) and smectic A (SmA) mesophases, the compounds [V8] and

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Publication Date
Thu Dec 28 2023
Journal Name
Journal Of Physical Education
The reality of the administrative values of sports activities in the Faculties of the University of Baghdad from the point of view of leaders and those related to the divisions and units of student's activities
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The research aimed to identify the level of reality of administrative values of sports activities in the Faculties of the university of Baghdad from the point of view of the leaders and those related to the divisions and units of student's activities and the case study method was adopted from the descriptive approach.

Publication Date
Fri May 19 2023
Journal Name
Revista Iberoamericana De PsicologÍa Del Ejercicio Y El Deporte
THE EFFECT OF SPECIAL EXERCISES ACCORDING TO A DESIGNED DEVICE IN DEVELOPING THE PERFORMANCE OF A KINETIC CHAIN ON THE BALANCE BEAM DEVICE
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