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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
Sun Jun 22 2025
Journal Name
Al–bahith Al–a'alami
SOCIAL MEDIA AND ITS ROLE IN THE PRODUCTION AND NUTRITION OF CRISES: "ANALYTICAL STUDY OF A SAMPLE OF TWITTER DURING THE GULF CRISIS 2017"
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Social networking sites have become very popular since the beginning of the current decade and have become linked to our daily life. We follow the news, Analyses  and opinions on the one issue in a way that attracts millions of users and the number grows every secon On Twitter, one of the most important social networking sites, all social groups rushed from the president to the last citizen to open accounts when they found themselves forced to do so .

During the recent Gulf crisis, Twitter was buzzing with Twitter, which achieved the largest circulation globally. Instead of serving the issue and directing it to serve the Arab interest, most of the publications were on th

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Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
The effective of utilization Blending learning on academic achievement in Biology course of second class students in secondary special schools in Omdurman Locality and attitudes towards it.
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This research aimed to definite Blending learning (BL) technique, and to know the impact of its use onacademic achievement in Biology course of second class students in secondary special schools in Omdurman Locality and attitudes towards it, to achieve this; researcher adopted the experimental method. The sample was selected of (41) students, chosen from Atabiyah school, were divided into two equals groups: one experimental group reached (26) students studied by using the  BL technique, and the second control group (25) students have been taught in the traditional method.

   Data has collected by using two tools: achievement test and a questionnaire for measuring the attitudes towards Blend

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Al-Rawandi and His Book “Rahat Il-Sudoor and Ayat Il-Suroor” A historical Study in Content and Style
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The Rwandan author of comfort chests and verse pleasure of the most important historians of the Seljuks in the sixth century AH / twelfth century and belongs to the mostly ethnic scientists family has won favor with the Sultans of the Seljuks until he became the most famous Markhém is his main source of research sources with respect to the political and social history the Seljuks and the relationship of the Seljuk sultans of the Abbasid caliphs in Baghdad.
The book included the history of the Seljuks from the time of statehood in the fifth century AH / atheist century AD until the death of the Sultan Tgrl bin Arslan year 590 AH / 1193 AD and then shed Akhawarzmeyen, and touched the author at the end of the book in separate chapters t

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Educational -Learning Design in the Achievement and Motivation of Students in the High School towards Art Education: كنعان غضبان حبيب
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  The present study aimed at ((building an educational -learning design based on the theory of Merrill in (CDT) and measuring the effectiveness of this design in the motivation and achievement of the high school fifth grade students to art education in the subject of the history of modern art)). The research community is made of fifth grade preparatory students in the secondary school of Umm Ayman in the Directorate of Education of Baghdad / Ar-Rusafa in a simple random way. The study sample (58 students) was chosen from section (e) to study according to Merrill theory (CDT) and section (d) to study according to the traditional way.
The pilot design of the control and experimental equivalent groups that have partial control in t

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluate the effectiveness of internal control systems and their role in providing an effective governance framework in Sudanese banks
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   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

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Publication Date
Wed Dec 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of Cytotoxicity and Biocompatibility of Ti2AlC in Rabbits
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Background: The Titanium and its alloys are suitable for dental implant and medical applications. Biocompatibility of the materials is a major factor in determining the success of the implant and has a great impact on their rate of osseointegration. The aim of this study was to evaluate the biocompatibility and cytotoxicity of Ti2AlC in comparison to CPTi & Ti6Al7Nb in rabbits. Materials and Methods: 10 male New Zealand White rabbits, weighing (2-2.5 kg), aged (10-12 months) were used in this study. Cylindrical implants were prepared from the study materials (CPTi, Ti6Al7Nb and Ti2AlC) with (8mm) height and (3mm) diameter for the evaluation of tissue response and disc specimens were prepared with (6 mm) diameter and (2 mm) thickness for ev

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Advanced Pharmaceutical Technology & Research
Use of factorial design in formulation and evaluation of intrarectal in situ gel of sumatriptan
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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Association of potent inflammatory Cytokine and Oxidative DNA Damage Biomarkers in Stomach cancer patients
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The infection with H. Pylori stimulates a signaling cascade that causes the generation of Cytokines and provokes Oxidative stress that is involved in the chronic inflammatory response leads to Gastric cancers. Reactive oxygen species (ROS) produce 8-Hydroxydeoxyguanosine (8-OHdG), the persistent oxidative DNA damage product. The study objective was to assess if there was a link between inflammatory cytokine levels and the presence of Oxidative DNA damage in Gastric tumor patients. In addition, evaluation of the diagnostic and prognostic value of Oxidative DNA damage and inflammatory cytokine biomarkers for Stomach cancers is being conducted. The study was accomplished on medically diagnosed Stomach cancer patients before any form of trea

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Interaction between the Use of the Improve Strategy in Teaching Mathematics and Achievement Levels on the Acquisition of Algebraic Concepts and Habits of Mind among Tenth Grade Students in Oman
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The current study aims to investigate the effect of the interaction between the use of the improve strategy in teaching mathematics and the level of academic achievement on the acquisition of algebraic concepts and habits of mind among tenth-grade students in Oman. The study adopted the experimental method, based on a quasi-experimental design with two groups: experimental and control groups and pre-post-measurement. The study sample consisted of (28) 10th-grade students as an experimental group and 26 of 10th-grade students as a control group in Al-Tufail bin Amr School in South Al Batinah. The differences in the pretest and posttest gains were analyzed using mean, standard deviation, ANCOVA, t-test, effect size (eta-square), and two-wa

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Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Investigating the Histological Changes in Heart, Lung, Liver and Kidney of Male Albino Mice Treated with Ivabradine
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            The present study aimed to investigate the histological changes of heart, lung, liver and kidney which caused by different concentrations (10, 20 and 40 mg/kg) of Ivabradine. Results of the study revealed some histological changes represented by aggregation of the lymphocytes around respiratory bronchioles of the lung. In the liver, the drug caused hepatocyte necrosis and infiltration of the lymphocytes. In Kidney, there are no histopathological modifications in the tissue after the animals treated with 10 mg\kg of Ivabradine. When the animals treated with Ivabradine drug at 20mg/kg of bw, dose showed vascular congestion between myocardial fibers of heart. Emphysematous c

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