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jeasiq-193
Financial reporting of grants and assistance in self-financing units according IAS 20
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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.

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
بناء مقياس لآنماط الشخصية على وفق نظريةالانيكرام لدى طلبة الجامعة
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أولاً: مشكلة البحث:

على الرغم من أن كل شخص هو كائن متفرد بحد ذاته ، إلا أن هناك تشابهات مشتركة بين كثير من الناس ، وتشكل هذه التشابهات أنماطآ شخصية يهدف علم النفس إلى دراستها وفهمها.

وقد حاول علماء النفس والمنظرون في مجال الشخصية بناء أنظمة نظرية لتغطية التباين الواسع بين الأفراد في السلوك ضمن المواقف المختلفة. وهدفت جهودهم إلى فهم الدافعية البشرية ، والسلوك عن طريق عملية النمو

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
اعداد دليل المعلم لكتب الحاسوب للمرحلة المتوسطةعلى وفق انماط التعلم
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The aim of the research is Analysis of Computer books for middle school according to learning styles .the research community was (all computer books for middle school represented first middle grade and second middle grade book) were selected (Questions and activities of two book Computer for middle school) as sample for research and research methodology descriptive and analytical approach were relayed, the instrument for  research  was prepare analysis  list of computer book  content for the first and second medium  grades according to analysis in a form to format(4-MAT) for McCarthy four  styles (imaginative, analytical, logical, dynamic) The total list pointers (53) indicator and then verify ,its v

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Publication Date
Mon Apr 01 2019
Journal Name
مجلة البحوث التربوية والنفسية
تحليل محتوى كتاب الحاسوب للصف الثاني المتوسط وفق القيم العلميةوالأخلاقية
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يهدف هذا البحث الى تصميم قائمة بمؤشرات القيم العلمية والاخلاقية التي ينبغي توافرها في محتوى كتاب الحاسوب للصف الثاني المتوسط، وتحليل محتوى الكتاب المذكور آنفاً وفقاً لها، وذلك عن طريق الإجابة عن السؤال الآتي: ما نسبة توافر القيم العلمية والأخلاقية في محتوى كتاب الحاسوب المُعد لطلبة الصف الثاني المتوسط الصادر من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي ( 2017-2018) م؟ ولتحقيق هدفا البحث أ

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Publication Date
Wed Jan 01 2020
Journal Name
Modern Sport
Special exercises according to the Dynafoot data and its effect on the force index and the performance of the front straight air flip skill on the ground movements mat device
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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of The College Of Languages (jcl)
Rebellious Self - A Reading in Madame Bovary's Character of Flubert and Hanna Konin by Amos Oz - Comparative study: האני המורדת - קריאה בדמותה של מאדאם בובארי של פלובר וחנה גונן של עמוס עוז – מחקר השוואתי
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The problem of rebellion is considered one of the features of rapid changes that a society undergoes in all spheres and directions of life, especially in the realm of social relations, customs, traditions, values, and principles. Rebellion may manifest itself in rebellion against oneself, against values or traditions, or against social or governmental authority. One may find that submission plays a vital role in all of these interactions. This study deals with the problem of rebellion in the works of two renowned authors: The French Gustave Flaubert and the Israeli Amos Oz, through two main characters who share similar qualities and traits. Emma Bovary and Henna Konin demonstrate this through their rebellion against themselves, their relati

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Variation of the Labor Force Distribution according to the Economic Activity of the Population of Anbar Province for the Period 1987 – 2011
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This study deals with the Spatial and Periodical Variation of the Economical Activities for the
Population of Al – Anbar Province on the level of districts , according to the Population
Computation for the period 1987 and 1997 and the results of determinations and numberings
for the year of 2011 .
This study depends on the Details Classifications of the 17th Activities for 1997 and 2011
beside the Triple Classification of the Economical Activities for the three study years .
The study proves that there is a spatial and periodical variation on the level of study area , and
that’s because of many factors , one of the most important of them was the distribution of
economical siege, as well as the weakness of the

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
The Spatial Analysis for Bassia eriophora (Schrad.) Asch. Plant Distributed in all IRAQ by Using RS & GIS Techniques
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        Most vegetation’s are Land cover (LC) for the globe, and there is an increased attention to plants since they represent an element of balance to natural ecology and maintain the natural balance of rapid changes due to systematic and random human uses, including the subject of the current study (Bassia eriophora ) Which represent an essential part of the United Nations system for land cover classification (LCCS), developed by the World Food Organization (FAO) and the world Organization for environmental program (UNEP), to observe basic environmental elements with modern techniques. Although this plant is distributed all over Iraq, we found that this plant exists primarily in the middle

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
استخدام ادوات التحليل المالي كمؤشرات لتحديد واحتساب ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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