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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 May 03 2018
Journal Name
Online Journal Of Veterinary Research
Effect of Cutibacterium acnes cell free antigen (CFAg) immunization, levofloxacin and cinnamon oil on Cutibacterium acnes infection in rabbits
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Tuaimah GS, AQ Al-Awadi, Ahmed ME., Effect of Cutibacterium acnes cell free antigen (CFAg) immunization, levofloxacin and cinnamon oil on Cutibacterium acnes infection in rabbits, Onl J Vet Res., 22 (9):811-822, 2018. C. acnes causes acne vulgaris most commonly in 12-24 year olds. Five albino rabbits were immunized at day 1 and 14 with Cutibacterium acnes cell free antigen (CFAg) and then infected intradermally with 0.1 ml C. acnes suspension (2×108 cfu/ml) at day 30. Two groups of five infected rabbits were then treated at Day 30 with 0.5% levofloxacin or 0.2% cinnamon oil twice daily for 12 days. Five control rabbits were infected intradermally with 0.1 ml 2×108 cfu/ml Cutibacterium acnes n (2×108 cfu/ml). At day 42, skin test (mm), se

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
The Effects of Conductance on Metastable Switches in Memristive Devices Based on Anti-Hebbian and Hebbian (AHaH) Learning Rules
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     In the last few years, the literature conferred a great interest in studying the feasibility of using memristive devices for computing. Memristive devices are important in structure, dynamics, as well as functionalities of artificial neural networks (ANNs) because of their resemblance to biological learning in synapses and neurons regarding switching characteristics of their resistance. Memristive architecture consists of a number of metastable switches (MSSs). Although the literature covered a variety of memristive applications for general purpose computations, the effect of low or high conductance of each MSS was unclear. This paper focuses on finding a potential criterion to calculate the conductance of each MMS rather t

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Publication Date
Mon Oct 17 2016
Journal Name
Proceedings Of The Institution Of Mechanical Engineers, Part B: Journal Of Engineering Manufacture
Development and control of shaped metal deposition process using tungsten inert gas arc heat source in additive layered manufacturing
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Tungsten inert gas arc welding–based shaped metal deposition is a novel additive manufacturing technology which can be used for fabricating solid dense parts by melting a cold wire on a substrate in a layer-by-layer manner via continuous DC arc heat. The shaped metal deposition method would be an alternative way to traditional manufacturing methods, especially for complex featured and large-scale solid parts manufacturing, and it is particularly used for aerospace structural components, manufacturing, and repairing of die/molds and middle-sized dense parts. This article presents the designing, constructing, and controlling of an additive manufacturing system using tungsten inert gas plus wire–based shaped metal deposition metho

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effects of Melatonin On The Oxidative Stress , Protein Glycation , Microalbuminuria and Lipid Profile In Type II Diabetes Mellitus
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Previous studies indicated that supplementation with antioxidants has a protective effects against oxidative stress–induced damage in type 2 diabetes. In this study we evaluated the antioxidant effects of melatonin on the oxidative stress parameters and microalbuminuria in type 2 DM patients. 30 patients with type 2 DM were treated with 3mg/day melatonin for 90 days. Erythrocytes and plasma MDA and glutathione, fasting plasma glucose, %HbAIC, microalbuminuria, total plasma protein and lipid profile were measured each 30 days and compared with those obtained from 20 healthy controls.

A decrease in MDA levels associated with the elevation in GSH levels were observed, compared with the pre–treatment levels.

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Publication Date
Mon Mar 14 2022
Journal Name
International Journal Of Health Sciences
Comparing the histological effect of Thymol from multiple sources with blood lipids profile and liver enzymes in Albino Mice
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The therapeutic value of the phenolic component and pure thymol was well known; this study comprised the extraction of crude phenol from two plants (Thymus vulgaris and Artemisia annua) which contain thymol with pure thymol and evaluate their effect on hematological and histological by using three different concentrations of each plant extract and pure thymol to tested them on lab mice. All the mice were allowed free access to water and feed for 21 days in laboratory conditions; orally, pure water was administered to the control mice (group I), while groups II, III, and IV were given orally with T. vulgaris, A. annua, combination of last two crude phenol plant extract 50:50 and pure thymol respectively. The levels of CHO, TRI, and HDL were

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Publication Date
Fri Jan 01 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Women’s Knowledge about Health Promotion after Cesarean Delivery at Maternity and Pediatric Hospital in Al-Samawa City
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Objective(s): To assess women’s knowledge about health promotion after a cesarean delivery and to determine the association between women’s knowledge and their demographic data of age, level of education, and monthly income. Methodology: A descriptive design is carried out to assess women’s knowledge about health promotion after cesarean delivery at Maternity and Pediatric Hospital in Al-Samawa City. This study starts from 26th of September 2020 up to 16th March 2021. Sample of (100) woman who are at reproductive age, pregnant (prime or multipara) who have planned to have birth by elective cesarean section or had previous elective caesarian section without medical indication or women who had cesarean section with medical indication or

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Publication Date
Mon Jan 01 2018
Journal Name
Research Journal Of Pharmacy And Technology
Molecular Genetic variability in the D-loop region for females with Breast Cancer and the effect of the Chemotherapy
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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluation of Adiponectin, Irisin, Vitamin D Levels and Their Relation in Iraqi Patients with Non alcoholic Fatty Liver Disease
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Non-alcoholic fatty liver disease (NAFLD) is one of chronic liver and defines by fat accumulation ≥5% in liver which can progresses to non-alcoholic steatohepatitis (NASH). NAFLD related to obesity as well as non obese individuals. Adiponectin is a cytokine secreted from adipose tissue involved NAFLD pathogenesis and liked with obesity. Irisin is a myokine, has a convenient effect against metabolic diseases such as obesity, disylipemia diabetes type 2 and reversed liver steatosis and may be related with NAFLD.  Vitamin D is one of the fat soluble vitamins and more precisely as a pro-hormone through its metabolite (1,25(OH)2 cholecalciferol) the major steroid hormone. After the skin exposure to the light, vitamin D undergoes to

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Development of an Eco-Friendly Method for Iron Extraction and Determination in Pharmaceuticals Using Ciprofloxacin Drug as Chelating agent
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A method is developed for the determination of iron (III) in pharmaceutical preparations by coupling cloud point extraction (CPE) and UV-Vis spectrophotometry. The method is based on the reaction of Fe(III) with excess drug ciprofloxacin (CIPRO) in dilute H2SO4, forming a hydrophobic Fe(III)- CIPRO complex which can be extracted into a non-ionic surfactant Triton X-114, and iron ions are determined spectrophotometrically at absorption maximum of 437 nm. Several variables which impact on the extraction and determination of Fe (III) are optimized in order to maximize the extraction efficiency and improve the sensitivity of the method. The interferences study is also considered to check the accuracy of the procedure. The results hav

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Publication Date
Fri Jul 02 1999
Journal Name
Iraqi Journal Of Science
A new proposal method for sampling and explosion of the phosphatic rocks in the Akkashat Mine, Western desert, Iraq
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