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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 Jan 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Correlation between Cognition and Quantitative EEG Changes in Patients with Migraine
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Background: Migraine is a common debilitating disorder characterized by attacks of mostly unilateral, moderate to severe, throbbingheadaches. The diagnosis of migraine is made according to the third edition of the International Classification of Headache Disorders developed by the International Headache Society. There are several types of migraine, the most common of which are migraine without aura and migraine with aura.

Objectives: This study aims to find the correlations between quantitative EEG changes and cognition in migraine patients.

Patients and Methods: The study included 20 migraine patients,10 during pain attack (ictal phase) and 10 during pain-free period (inte

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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Bacterial Vaginosis and Premature Uterine Contraction among Women in Ramadi City
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Background :
To study the incidence of premature uterine contraction (PUC) with bacterial vaginosis (BV) in Ramadi city and to correlate the incidence of (PUC) with severity
(grades of BV).
Patients and Methods:
A prospective study was performed involving 250 women who consecutively attended Gynecological ward in Maternity and Child Hospital. 150 women were
control groups (without uterine contraction), and 100 women were regarded as patients group (with uterine contraction) at 28-34 weeks of gestation. BV was
diagnosed on the basis of four diagnostic criteria; vaginal pH>4.7, homogenous vaginal discharge, a positive Whiff test, and the presence of clue cells.
Results:
A total of 250 high vag

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Fatigue and Tensile Characteristics for Composite Materials Used in Prosthetic Socket
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In this research, the use of natural materials like wool and cannabis as intermediate reinforcement for prosthetic limbs due to their comfort, affordability, and local availability was discussed. As part of this study on below-the-knee (BK) prosthetic sockets, two sets of samples were made using a vacuum method. These sets were made of natural fiber-reinforced polymer composites with lamination 80:20: group (Y) had 4 perlon, 1 wool 4 perlon, and group (G) had 4 perlon, 1 cannabis 4 perlon. The two groups were compared with a socket made of polypropylene. Tensile testing was used to determine the mechanical characteristics of the socket materials. The Y group has a yield stress of 17 MPs, an ultimate strength of 18.75 MPa, and an elastic

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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Hematologic abnormalities and pregnancy outcomes in pregnant women with COVID-19
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Background: Since declaring coronavirus disease 19 as a pandemic by the World Health Organization, a great concern was directed toward pregnant women and their fetuses. Despite the substantial impact of COVID-19 disease on pregnancy, there is a scarcity of national researches discussing this important issue.          

Objectives: To study the relationship between peripheral blood abnormalities and COVID-19 in pregnant women.

Patients and methods: A case control study was conducted in the labour wards of Baghdad Teaching Hospital in the Medical complex / Baghdad /Iraq during the period from 1st of February till 31st of July, 2021. Fifty pregna

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Some Results in Grűnwald-Letnikov Fractional Derivative and its Best Approximation
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Abstract<p>In This paper, we have been approximated Grűnwald-Letnikov Derivative of a function having m continuous derivatives by Bernstein Chlodowsky polynomials with proving its best approximation. As well as we have been solved Bagley-Torvik equation and Fokker–Planck equation where the derivative is in Grűnwald-Letnikov sense.</p>
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Publication Date
Thu Jan 14 2021
Journal Name
Natural Volatiles And Essential Oils
Relationship between Toxoplasma gondii Antibodies and Blood Group in University Students
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Background: Toxoplasma gondiiis an obligate intracellular protozoan that may infect nearly all warm-blooded animals, including humans. T gondiiis thought to infect one-third of the human population.The symptoms depending on the adequacy of the immune antiparasitic response. In humans, the main source of infection is through contact with the feces of infected cats, the final host in which the T. gondii completes its life cycle. Other source of infection occurs when drinking raw milk, ingestion of contaminated meat. Aim: This descriptive study estimated the seroprevalence and risk variables for Toxoplasma gondii infection forundergraduate students of a college of Pharmacy who were studying at University of Baghdad. The frequency rate ofToxopl

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Publication Date
Thu Sep 01 2016
Journal Name
Current Pharmaceutical Design
Dry Eye Disease: Present Challenges in the Management and Future Trends
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Publication Date
Sat Sep 01 2018
Journal Name
Saudi Medical Journal
Relationship between human leukocyte antigen DRB1 and psoriasis in Iraqi patients
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Publication Date
Mon Mar 06 2023
Journal Name
Rheumatology (bulgaria)
Tenascin-C and Interleukin-17 Up-regulation in Axial Spondyloarthritis Patients
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Background: Axial spondyloarthritis (axSpA) is an inflammatory, systemic rheumatic condition that mostly affects the axial skeleton. Tenascin-C (TN-C) is a hexameric glycoprotein of considerable size, upregulated in many inflammatory conditions, while Interleukin-17 (IL-17) a cytokine that plays an important role in SpA symptoms. Objective: to investigate the upregulation between the serum levels of TN-C and IL-17 in Iraqi axSpA patients and the disease characteristics. Patients and Methods: Seventy-four axSpA patients and 28 matched controls were studied. Fifty-four patients received a tumor necrosis factor inhibitor (TNFi) and 20 did not. Serum TN-C and IL-17 concentrations were determined using the ELISA technique. The Bath Ankyl

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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Picaresque Elements in Selected English and Iraqi Novels: A Comparative Approach
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The paper attempts to find out the elements of picaresque novel in selected English and Iraqi novels. It studies these elements in Henry Fielding’s Joseph Andrews and Adil Abduljabbar’s Arzal Hamad Al-Salim. The paper is divided into four sections. The first is an introduction to the picaresque novel. It gives a definition, a historical background, and the elements of the genre. The second section studies Fielding’s novel focusing on the elements of this type of novel and how it affects the story itself. The paper follows the novel from the beginning to the end showing these elements. The third is dedicated to Abduljabbar’s novel and how the elements of picaresque genre appear in the novel and play an important role in its developm

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