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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 Sep 01 2021
Journal Name
Civil Engineering Journal
Measuring of Subjective and Objective Aesthetics in Planning and Urban Design
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The article includes the concept of aesthetics through what has been dealt with in the literature by philosophers and researchers who have addressed this concept in an attempt to derive indicators of aesthetics. The article adopted a descriptive and analytical methodology by reviewing recent literature on the concept of aesthetics and its relation to urban planning and design issues. Many subjective and objective aesthetics indicators have been identified, some of which are classified under real aesthetics, and some under fake aesthetics. The indicators were applied to the Kufa Mosque complex and Sahla Mosque complex as a comparative case study. It was found that the indicators of real aesthetics have a higher weight in determining

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
The Impact of Mind and Informational Strategy on the ‎Achievement of the Second Intermediate Students in the Grammar ‎of Arabic Language
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The aim of the current research is to recognizing the impact of mind and informational strategy on the achievement with the second intermediate students in the grammar of arabic language, the researcher used a partial-set experimental design and intentionally selected a sample out of the second intermediate class from (AL- Markazya Intermediate school) in the district of Hilla, affiliated which belongs to General Directorate of Babylon Education in the year (2020-2021) for applying the experiment. The sample was composed of (50) students, (25) ones for each group, the experimental group and normal one. The researcher balanced between the two groups in various changes including: (the chronological age counted by months, the academic achie

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
the marketing strategies and their role in increased productivity of the insurance companies: دراسة تطبيقية في شركة التامين العراقية
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Search procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency. 

The objectives of the study , the study came with  the number of goals and the most important one the  knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .

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Publication Date
Sat Sep 30 2023
Journal Name
College Of Islamic Sciences
Poetics and its functions In the book of "The Magic and Poetry" by Lisan Al-Din Ibn Al-Khatib (776 AH
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This study deals with a prominent critical term - poetics - in critical studies as an area related to uncovering the laws of creative and aesthetic discourses (Preaching)، and the various functions that accompany it in literary texts. So، the study employs the pioneers' works of this theory specially the eastern theorists in making a parallel comparing study of the text book of " the Magic and Poetry” by Al-Lisan Al-Din bin Al-Khatib (776 AH). It displays the utility of the concept of poetics in the referred book pointing to the illumination of various functions that، in turn، reflected the

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Publication Date
Fri Jul 19 2024
Journal Name
Известия Юго-Западного государственного университета. Серия: Лингвистика и педагогика
ACOMPARATIVE ANALYSIS OF THE CONCEPT AND TYPES OF pun IN RUSSIAN AND ARABIC
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Abstract Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts. Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered, and cultural f

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Publication Date
Fri Dec 01 2023
Journal Name
Lxxvi Международная научно-практическая конференция «Научный форум: филология, искусствоведение и культурология»
Comparative analysis of the concept and types of homonyms in Russian and Arabic
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Abstract: This article is a comparative analysis of the concept and types of homonyms in Russian and Arabic. Homonyms are lexical units that have the same sound but different meanings. The study of homonymy in different languages can help reveal the features of the semantic structure and syntactic rules of each language. The article discusses the main aspects of homonymy in Russian and Arabic, as well as a comparative analysis of the types of homonyms that exist in both languages. The study includes an analysis of the semantic meanings of homonyms, their use in context, and possible differences in syntactic features that may affect their interpretation and perception by native speakers of these languages. The purpose of the article is to id

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Publication Date
Tue Jul 23 2024
Journal Name
Proceedings Of The Southwest State University. Series: Linguistics And Pedagogy
Acomparative Analysis of the Concept and Types of Homonyms in Russian and Arabic
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Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts.

Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered,

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF ELECTRONIC TRADING AND CENTRAL DEPOSITERY IN THE IRAQ STOCK EXCHANGE FOR THE PERIOS (2008- 2018): EVALUATION OF ELECTRONIC TRADING AND CENTRAL DEPOSITERY IN THE IRAQ STOCK EXCHANGE FOR THE PERIOS (2008- 2018)
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The rapid developmemt of information technology and its use in all fields has a bositive influence on all fields , and financial markets have a share of this development through the use of an electronic trading system to settle transactions and enhance transparency and disclosure in all activities of these markets and stimulate their performance .

It is worth nothing that these revolutions remove the necessity for nonstop connection with persons through the internet or phone networks , novel knowledge decreases the charges of structure original transaction system and reducing the fences of new participants entry .

The development in transportations expertise allows for quicker or

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of Contractual Budget In Support Of Sustainable Development Applied Research In The Ministry Of Housing And Construction And Public Municipalities
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The research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional respo

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The Organiational challenges and thier effect of organiational rituals
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Administrative leaders conserned to understand the challenges which are faced their organizations and try to assimilate and adapt with the extent that achieves to it efficiency and effective- ess, and standing face to face to faceing any challenge.that threaten it’s existence thro- ugh using modern inputs reached to that level of these  challenges and applied the study on a sample deliberate random from teaching hospitals of the Directorate General for Health Baghdad Karkh, and the Directorate General for Health Baghdad Rusafa and the City of Medicine , The importance of t

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