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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 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
QUALITY EVALUATION OF THE INTERNAL METALLIC COATING FOR SOME FOODS THAT AVAILABLE IN THE LOCAL MARKETS: QUALITY EVALUATION OF THE INTERNAL METALLIC COATING FOR SOME FOODS THAT AVAILABLE IN THE LOCAL MARKETS
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The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C12 sample which was otherwise, and the batch number was mentioned in all samples except for the C3 and C17 which was not clear and not mentioned in the C21, and the validity period was observed (produce and fini

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Aesthetics of Employing Digital Sound Effects in Animated Films: سامر طه سالم
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  When the digital technologies entered the world of cinema production, they boosted the ability of the cinematographic medium to implement various subjects with great accuracy, as the development included all the joints and stages of the cinematic film production whether it is a feature film or an animation. Therefore, the process of film manufacturing by the digital technologies reflects the spirit of the age and the development that humanity has attained. What motivated the researcher to determine the topic of the research, which combines between the sound effects and the animated films under the title (aesthetics of employing digital sound effects in animated films), is the work of the digital technologies. The researcher divide

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Psychological Work Environment's Effect on Workers' Productivity in Baghdad City
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Objective: To evaluate the psychological work environment's effect on the workers’ productivity in Baghdad
City industries at Al-Rusafa and Al-Karkh Sectors.
Methodology: A descriptive evaluation design is employed throughout the present study from May 25th 2012
through January 7
th
, 2014. A purposive (non probability) sample is selected for the study which includes (500)
workers from industries at AL-Russafa and AL-Kerch sectors in Baghdad City. A questionnaire is constructed to
gather data which may assist to achieve the objective of the study. Content validity of the instrument is
determined through eliciting the opinions of a panel of (10) experts and the reliability through a pilot study by
using intern

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Publication Date
Sun Mar 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Mass Transfer Coefficient During Cathodic Protection of Low Carbon Steel in Seawater
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The aim of this research is to calculate mass transfer coefficient, kd, during cathodic protection of low carbon steel in neutral seawater (3.5% W/V NaCl in distilled water with pH = 7). Two types of cathodic protection were used:

First: Sacrificial anode cathodic protection (SACP) were a pipeline of steel carrying seawater  using zinc as a sacrificial anode and with variable temperatures ranged (0 – 45oC) and volumetric flow rate ranged (5 – 900 lit/hr). It was found that the kd increases with increasing temperature and volumetric flow rate of seawater, where kd ranged (0.24×10-6 – 41.6×10-6 m/s).

Second: Impressed current cathodic pr

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Estimation levels of CTHRC1and some cytokines in Iraqi patients with Rheumatoid Arthritis
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Collagen triple helix repeat containing-1 (CTHRC1) is an essential marker for Rheumatoid Arthritis (RA), but its relationship with pro-inflammatory, anti-inflammatory, and inflammatory markers has been scantily covered in extant literature. To evaluate the level of CTHRC1 protein in the sera of 100 RA patients and 25 control and compare levels of tumour necrosis factor alpha (TNF-α), interleukin 10 (IL-10), RA disease activity (DAS28), and inflammatory factors. Higher significant serum levels of CTHRC1 (29.367 ng/ml), TNF-α (63.488 pg/ml), and IL-10 (67.1 pg/ml) were found in patient sera as compared to that in control sera (CTHRC1 = 15.732 ng/ml, TNF-α = 33.788 pg/ml, and IL-10 = 25.122 pg/ml). There was no significant correlation be

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Polite Dialogue in Selected Samples of Quranic Stories: تارا فرهاد شاكر القاضي
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 It is no doubt that dialogue is a behavior for human communication. It varies according to the place and occasion that requires it. Dialogues are of two types: positive purposeful and negative non-purposeful. The study aims to shed light on those patterns of dialogues contained in the Quranic stories represented by the characters and events participating in that dialogue activity. To expand the circle of social relations, and in order to make these relationships a success, there are several rules that must be adhered to.For instance, the dialogue should  not be tolerant to a personal opinion, or prolonged, or should not deviate from its text. The expression of polite dialogue has been raised in recognition of these dialogue et

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Philosophy of Precognitive Dream in the American Film (Minority Report - a Model)
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When we talk about the foresight in films, it is necessary to talk about dreams because foresight represents one of its distinct types. The Precognitive vision has become a possible material in dealing with as subjects in the film industry that adopt these ideas with their philosophical and scientific orientations, because they represent the imagination that predictors are specialized with. It can be invested through the introduction of a vision of another kind to achieve its goals and ambitions in the film industry and in particular the huge institutions of production as in Hollywood. The cinema works in the light of those concepts of production which found the prognostic dream (the foresight) as a distinctive genre in its films,
Th

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Virtual Art Exhibitions In Times Of The Corona Pandemic: منى سعد القرني
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This study aims to identfy virtual plastic art exhibitions in light of the challenges of the Corona pandemic. It used a descriptive analytical method through several questions and examining future challenges via the Internet in publishing virtual plastic art exhibitions in many parts of the world in light of the challenges of the Corona pandemic. For that, it used Arab and foreign references.
The study reached many results, the most important of which are: The detection of virtual reality applications and their impact on the plastic arts exhibitions sector. Besides, the insights gained from future art gallery research with VR technology could provide direct and practical value for this sector. By using a technology, similar to the “

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Evaluation of user interface designs in official websites "Fine Art Colleges Model"
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I found that it does not meet some of the requirements, including browsing and organizing structural elements, which is something in which the researcher found a scope for research, and from here she can formulate the problem of her research with the following question: Is there an actual need to develop user interface designs in the websites of Iraqi colleges of fine arts? The research included four chapters (the first chapter - the research problem - the second chapter (theoretical framework), which included three sections, the first is to identify the user interface, the second topic is the structural elements, and the third topic includes the rules of interface design and the dimensions of interaction), as well as the third chapter i

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF INJECTED DIFFERENT CONCENTRATIONS OF ALCOHOLIC EXTRACT OF Moringa oleifera LEAVES POWDER IN HATCHING EGGS OF ADVANCED AGE OF BROILER BREEDERS ON PRODUCTIVE PERFORMANCE AND CARCASSES OF BROILER CHICKENS: EFFECT OF INJECTED DIFFERENT CONCENTRATIONS OF ALCOHOLIC EXTRACT OF Moringa oleifera LEAVES POWDER IN HATCHING EGGS OF ADVANCED AGE OF BROILER BREEDERS ON PRODUCTIVE PERFORMANCE AND CARCASSES OF BROILER CHICKENS
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This experiment was conducted to study the effect of injecting hatching eggs into a flock of broiler aged mothers with different concentrations of the alcoholic extract of Moringa oleifera powder on productive performance of broilers during the period of rearing of 35 days. The study included two experiments for a period at 2/10/2021 to 28/11/2021, where eggs were injected into the Mustafa Poultry Hatchery/ Wasit Governorate- Aziziyah District. A 400 hatching eggs of 308 Ross  mothers of modern broilers used at age  of 48  week, eggs of average weight  66 ± 1 g/egg were collected in same day then stored for two days. A quarter of treatments were randomly distributed with 100 eggs for each treatment.

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