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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
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Clinico – Hemato and Biochemical Study of Anemia in Cachectic Cattle in Baghdad
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The study was carried out in order to evaluate clinically and laboratory cachectic animals suffering from anemia. Animal examined were 50 cow and calf. The study include clinical, hemato and biochemical test for accurate diagnosis of cachexia in cows and calves . Blood smears were conducted for detection of blood parasites , fecal examination for gastrointestinal parasites and Different parameters were applied for classification of cachexia , depending on bony projection specially ribs and pelvic and generalized muscular atrophy. However , The study revealed an incidence of cachexia and anemia of blood parasites was including Theileria, Anaplasma, gastrointestinal parasites, ten cases were shown foreign body syndrome while other tens wer

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Publication Date
Wed Dec 20 2023
Journal Name
Al-esraa University College Journal For Medical Sciences
Nanoparticles Used in Treatment and Diagnosis of Leishmaniasis in Iraq: A Review
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The aim of this paper is to identify Nano-particles that have been used in diagnosis and treatment of leishmaniasis in Iraq. All experiments conducted in this field were based on the following nanoparticles: gold nanoparticles, silver nanoparticles, zinc nanoparticles, and sodium chloride nanoparticles. Most of these experiments were reviewed in terms of differences in the concentrations of nanoparticles and the method that was used in the experiments whether it was in vivo or in vitro. These particles used in most experiments succeeded in inhibiting the growth of Leishmania parasites.

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using median rule in determining the establishment of service station between Al hasaka and Al kamishly serian cities
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Research indicates that the second half of the twentieth century marked large interests in the service industry by government and private organizations in that one, and the service industry has become the bedrock of plans in achieving economic and social development. From this standpoint felt specialists and researchers the importance of transport modes, including rail, which should be available between Almnltq Civil populated as services organized by the competent authorities to achieve the active participation of citizens in economic and social development in the region and that the term services means economic activities, which are the results Pollack concrete such as accepting the situation and satisfaction them or satisfacti

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Publication Date
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
Distinctive Voice Features of Al Qalqala Sounds and their Expressive Values in the Holy Qur’an
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  Summary This research, entitled  (Distinguishing Voice Features of Qalqales Voices and their Expressive Values ​​in the Holy Quran), aims to shed light on five of the voices that are characterized by strength and intensity, whose pronunciation requires loud vocal tone, great effort and semantic dimensions.The research consists of two topics .in the first topic. We talked about the voices of Alqalqal , their definition, their degrees, their ranks, and the opinions of scholars about them.

In the second topic, titled Expressive Values ​​for Weak Voices in the Holy Qur’an, we talked about the relationship between sound and meaning, and we clarified in it the expressive values ​​of Qalqa

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Publication Date
Tue Jun 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Modeling and Simulation for Performance Evaluation of Optical Quantum Channels in Quantum key Distribution Systems
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In this research work, a simulator with time-domain visualizers and configurable parameters using a continuous time simulation approach with Matlab R2019a is presented for modeling and investigating the performance of optical fiber and free-space quantum channels as a part of a generic quantum key distribution system simulator. The modeled optical fiber quantum channel is characterized with a maximum allowable distance of 150 km with 0.2 dB/km at =1550nm. While, at =900nm and =830nm the attenuation values are 2 dB/km and 3 dB/km respectively. The modeled free space quantum channel is characterized at 0.1 dB/km at =860 nm with maximum allowable distance of 150 km also. The simulator was investigated in terms of the execution of the BB84 p

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
The importance of Kurdish songs and games in building the child's personality: كونا قادر محمد
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  The popular Kurdish songs and games for children are among the simplest types that can be close to the child’s interest, because we estimate that this segment is limited by its meanings and goals charged with competition and the fall of its innate biological energies, in the early years of the stages of development and growth of human mental, psychological, and muscular skills, Passionate about knowing and discovering the general decree of life, and getting acquainted with the logical rulings that surround his new law, but instinctively it approaches everything that is simple in terms of understanding and palatability, as these games and songs are simple and easy in their melodic elements and elegance Conscious and kinetic are a

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Difficulties of Rendering Both “Imra’a” امرأة and “Zawj” زوج in the Glorious Qur’an into English
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Women are considered important characters and subjects of discussion in the Glorious  Qur’an. Some are portrayed in a positive light while others are condemned . Most women in the Glorious Qur’an are represented as either the mothers or wives of certain leaders and prophets. But the lexical items “Imra’a” امراة and “zawj” زوج occur in the Glorious Qur’an with different meanings depending on the context where they occur.

     Translation of the Glorious Qur'an has always been a problematic and difficult issue. Since the Glorious Qur'an is regarded as miraculous and inimitable (i'jaz al-Qur'an), Muslims argue that the Qur'anic text should not be separated from its

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Dumping and Its Challenges in Extent of World Trade Organization "Models for selected Agricultural Goods"
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The subject of dumping is considering today one of the subjects in which form an obstruction arise in front of the cycle of growth for some countries , such as the study of dumping is capturing a large attention by the competent because either a big  role and effect in growing the economies of nations then the subject of dumping became a field turn around its sides many measures and laws … and may be done resorting to by many states of the world to anti-dumping as approach of determent weapon delimit  the impact of dumping and gives the national agriculture sector the opportunity for rising and growing so this section of international economics is capturing a special importance and represent in same time an important

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Publication Date
Wed Nov 30 2022
Journal Name
مجلة الجامعة العراقية
The competencies of lecturers and their roles in managing E-training workshops, a Pedagogical Pointview
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The aim of the research is to shed light on identifying the extent of the university professor's competencies and their roles in managing and training participants in e-training workshops as a pedagogical point view. The research sample consisted of a group of (30) university professors (lecturers) in the training workshops, in scientific,humanitarian and social disciplines, including (12) a university professor (holding a trainer certificate), , the research methodology is descriptive, and the community is a group of trained participants. (115) participated in (40) e-training workshops organized by the Center for Continuing Education at the University of Baghdad (and the selection of workshops within the researcher's specialization in the

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Concentrations and Radiation Hazard Indices of Naturally Radioactive Materials for Flour Samples in Baghdad Markets
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In the present work, Uranium (238U), Thorium (232Th) and Potassium (40K) specific activity concentration in (Bq/kg) was measured in five different types for wheat flours that are available in the Iraqi markets. The gamma spectrometry method with an NaI (Tl) detector has been used for radiometric measurements. Calculations of radium equivalent activity, annual effective dose equivalent, external hazard index (Hex), internal hazard index (Hin), representing gamma index and gamma dose rate in all  flour samples were 17.98132 Bq/kg, 0.0100334, 0.04502, 0.04857, 0.06872, 0.125883 and 8.181244 respectively. It is found that the average of specific activity concentration of wheat flour sam

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