Preferred Language
Articles
/
jeasiq-193
Financial reporting of grants and assistance in self-financing units according IAS 20
...Show More Authors

The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basis for accounting for grants and assistance upon receipt and after receipt, which makes it difficult to determine the basis of measurement and disclosure in the economic units as well as the existence of a difference between the accounting treatments provided by the accounting standards and what is stated in the consolidated accounting system The accounting standards address the types of grants and assistance as well as the preparation of financial statements explaining the course of use and the extent to which the requirements are met, while the unified accounting system lacks this, which adversely affects the accounting information provided.

The study reached several recommendations, the most important of which is to propose an accounting rule for the treatment of grants and assistance adopting a method of measurement and accounting disclosure that can be applied by all economic units.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jan 30 2016
Journal Name
مجلة جامعة الانبار للعلوم القانونية والسياسية
المسؤولية المدنية للمستثمر عن تلوث البيئة
...Show More Authors

يتناول البحث دراسة مسؤولية المستثمر المدنية عن تلوث البيئة من حيث اساسها واركانها واثرها

Preview PDF
Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
عزوف المرأة العراقية عن المشاركة السياسية
...Show More Authors

       خلاصة تحاول هدة الدراسة التعرف على أسباب عزوف المرأة عن المشاركة بالعمل السياسى وقد تم اختيار عينة عشوايية من التدريسيات  في جامعة بغداد والمستنصرية ودلك للوقوف على هدة الأسباب وبعد تحليل البيانات أشارت نتائح الدراسة الى ان أسباب العزوف عن المشاركة فى العمل السياسى هى أسباب سياسية بالدرجة الأولى تليها الأسباب النفسية والاجتماعية وقد اوصت الدراسة ببعض الم

... Show More
View Publication Preview PDF
Publication Date
Thu Aug 01 2024
Journal Name
Misan Journal For Physical Education Sciences
A comparative study of the reasons for the reluctance of female physical education teachers in “Baqubah” to participate in refereeing sports competitions according to the variable of years of service
...Show More Authors

When searching for an answer to the following question: What are the reasons for the reluctance of female physical education teachers in secondary schools to referee sports competitions according to the variable of years of service? It was found that the research aimed to reveal the differences between the opinions of the research sample of physical education teachers in secondary schools (girls) about refereeing sports competitions according to the variable of years of service. To achieve the research goal, it is assumed that there are significant differences between the average opinions of the research sample of female teachers and their reluctance and the reasons for the differences in the practice of refereeing sports competitions accor

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Using Markov chains to forecast the exports of Iraqi crude oil
...Show More Authors

       In this paper, the topic of forecasting the changes in the value of Iraqi crude oil exports for the period from 2019 to 2025, using the Markov transitional series based on the data of the time series for the period from January 2011 to November 2018, is real data obtained from the published data of the Central Agency Of the Iraqi statistics and the Iraqi Ministry of Oil that the results reached indicate stability in the value of crude oil exports according to the data analyzed and listed in the annex to the research.

Keywords: Using Markov chains

View Publication Preview PDF
Crossref
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Applied Study on Analysis of Fixed, Random and Mixed Panel Data Models Measured at specific time intervals
...Show More Authors

This research sought to present a concept of cross-sectional data models,  A crucial double data to take the impact of the change in time and obtained from the measured phenomenon of repeated observations in different time periods, Where the models of the panel  data were defined by different types of fixed , random and mixed, and Comparing them by studying and analyzing the mathematical relationship between the influence of time with a set of basic variables Which are the main axes on which the research is based and is represented by the monthly revenue of the working individual and the profits it generates, which represents the variable response And its relationship to a set of explanatory variables represented by the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Using Pomegranate Peel Extract to Change the Adverse Effect of Ethephon by Enhancing its Antioxidant, Anti-inflammatory, and Anti-apoptotic Effects in Rats
...Show More Authors

Organophosphorus insecticide and growth regulator namely Ethephon (2-chloroethylphosphonic acid) are widely used as a ripening process accelerator and a cultivation duration inhibitor. Pomegranate extract (PPE) has recently been taken into consideration due to its pharmacological effects especially those associated with renal diseases. Thus, this study aims to investigate the possible protective effect of PPE against ethephon-induced nephrotoxicity in rats. In this study four groups of adult male rats were divided into control group, PPE 400 mg/kg group, Ethephon 250 mg/kg group, and finally, PPE + Ethephon group (treated with the same dose of PPE group and Ethephon group). In the current study, kidney function parameters (KIM-1, creatin

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Aug 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An evaluation of canal transportation and centering ability at different levels of root canals prepared by self-adjusting file using computed tomography (A comparative study)
...Show More Authors

Background: The new concepts and technologies continue to change the dynamics of endodontic practices in the world. Rapid and significant changes in techniques, instrument design, and the type of metals used to manufacture endodontic instruments which have been made during the last few years in an attempt to overcome canal preparation errors. The purpose of this study is to measure and compare canal transportation and centering ability of Self Adjusting File with two rotary nickel-titanium (Ni-Ti) systems, ProTaper and BioRaCe at different levels. Material and Methods: Forty five distal roots of mandibular first molars with moderate curvature were selected using Schneider method. Roots were divided randomly into 3 groups of 15 each and were

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
The Degree of Knowledge and Use of Authentic Assessment Tools by Basic Elementary Teachers' According to some Variables: أمجد عزات جمعة، شريف عبد الرحمن السعودي، و سلمى علي العلوي
...Show More Authors

Evaluation is one of the most important elements of  teaching process. The recent trends in evaluation and educational reform movements have called for using alternative evaluation, which focuses on performance evaluation. Authentic assessment is usually described as formative, in which students participate in their acquisition, in addition to the fact that students are productive and active, which is reflected in the students' achievement and skill level. The study aims to reveal the degree of knowledge and use of alternative assessment tools by primary school teachers in Gaza -Palestine. To meet the objective of the study, the researchers used the descriptive-analytical method and the questioner as a study tool. The study sample c

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2017
Journal Name
البحوث التربوية والنفسية
the effect of an educational -learning programe according to the concepts of renewable energy and nanotechnology on technological enlightenment among students of the che chemistry department
...Show More Authors

Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Early Childhood Special Education
A study of the level of skill self-esteem and some aspects of attention (acute - focus - diversion) and their relationship to the performance of the spiking and serve among young tennis players
...Show More Authors

The purpose of this paper is to identifying the level of skill self-esteem of the young tennis players in the Governorate of Baghdad, identifying some aspects of attention (acuteness, concentration, and diversion of attention) among the young tennis players of the Baghdad governorate, and identify the skills of serve and serve spiking in tennis by young tennis players in Baghdad governorate. The researchers used the descriptive approach in the correlative relations style for its suitability and the research problem. the research sample was chosen in a deliberate way from the youth team players in tennis for the Governorate of Baghdad and the participants in the 2021-2022 sports season, whose number is (20) male players and (4) young playe

... Show More