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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
Fri Dec 01 2017
Journal Name
Rawaa Emad Jaloud And Fadia Falahfadia Falah
Isolation and Identification of Fungal Propagation in Iraqi Meat and Detection of Aflatoxin B1 Using ELISA Technique
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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental and Modeling Study of Abrasive Wear of Tungsten Carbide Drilling Bit in Wet and Dry Conditions
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The results of theoretical and experimental investigations carried out to study the effect of load and relative sliding speed on the abrasive wear behavior in drilling bit teeth surfaces of an insert tungsten carbide bit have been presented. Experimentally, an apparatus for abrasive wear tests conducted on the modified ASTM-G65 was modified and fabricated to facilitate loading and measurement of wear rate for the sand/ steel wheel abrasion test, which involves two cases of contact; first is at dry sand and second is under wet condition. These tests have been carried under varied operating parameters of normal load and sliding speed. A theoretical model based upon the Archard equation has been developed for predicting wear simulation by u

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Publication Date
Wed Jan 03 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Proficiency and Knowledge of Community Pharmacists in the Use of Liraglutide and Semaglutide as Weight Reduction Agents
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Background: In recent years, the prevalence of obesity has climbed sharply. Still, only a few safe and effective medications are approved as weight-loss drugs. Objective: This study aims to assess the knowledge and practice of community pharmacists in Iraq regarding the use of Liraglutide and Semaglutide as weight-loss medications. Method: A cross-sectional survey was implemented using a validated questionnaire and a convenient sample of Iraqi community pharmacists from different governorates. The questionnaire was created after conducting a literature review of the most important articles about liraglutide and semaglutide. The questionnaire consists of three sections. The first part was used to collect demographic information. The

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of storage duration on the Type and concentration of aflatoxin in local paddy and polished rice.
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?Natural Occurrence of aflatoxin Bi and B2 was investigated monthly in paddy rice stored for duration of six months. Aflatoxin B| was detected at the beginning of storage. The concentration of aflatoxin Bi in paddy and polished rice was found to be (0.3 and ()) ppb respectively while aflatoxin B2 W'as not detected in both paddy and polished rice afler six months of storage, concentration of aflatoxin Bi ‘ ’ ' reached 3 ppb in paddy rice and 0.9 ppb in polished rice, while the study proved that the concentration of aflatoxin in paddy rice was higher than polished rice as a result of processing which reduce the toxin

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Publication Date
Sat Feb 01 2014
Journal Name
World Journal Of Pharmaceutical Sciences
Detection of JAK2V617F Mutation and Serum Levels of Alkaline Phosphatase and Lactate Dehydrogenase in Chronic Myelogenous Leukemia.
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Chronic myelogenous leukemia (CML) is a myeloproliferative neoplasm arises from Bcr-Abl gene translocation (called Ph chromosome) in hematopoietic stem cells (HSCs). This genetic abnormality results in constitutive activation of tyrosine kinase and subsequent uncontrol growth and multiplication of granulocytes. The cornerstone in treatment of CML are tyrosine kinase inhibitors, of which imatinib is the most effectively used. JAK2V617F mutation is an acquired single nucleotide polymorphism (SNP) occurs in JAK2 gene and is associated with many hematological malignancy other than CML. It was thought that the two genetic abnormalities (Bcr-Abl and JAK2V617F) occur mutually; however, growing body of evidences suggested the reverse. This study a

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Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion of Carbon Steel in Oxygen and NaCl Concentration Cells: the Influence of Solution Temperature and Aeration
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Corrosion rate tests were carried out on carbon steel under concentration cells conditions of oxygen and sodium chloride. The effect of aeration in one compartment on the corrosion rate of both coupled metals was determined. In addition, the effects of time and temperatures on the corrosion rate of both coupled metals and galvanic currents between them were investigated. Corrosion potentials for the whole range of operating conditions under concentration cell conditions were also studied.   The results showed that under aeration condition, the formation of concentration cell caused a considerable corrosion rate of the Carbon steel specimens coupled in different concentrations of O2 and NaCl due to the galvanic effect

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Estimation of Immunoglobulins and complements and Using Enzyme linked Immuno sorbant Assay in Identification of Vulvovaginal candidiasis
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This study was conducted to determine the Immuno – globulins and complements quantitatively. The result revealed that the concentration of Immunoglobulin M(IgM) was increased significantly in patient group comparing with control group . The concentration of complement protein C4 was increased significantly in patient group comparing with control group.IgG of Candida albicans was detected by using ELISA Technique, the result indicated also that this antibody was found in 628% of the women who infected with Vulvovaginal Candidiasis. The sensitivity and specificity of the test were 63% and 89% respectively.

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Light Source and Adenine Sulfate on the Multiplication and Rooting of Kalanchoe blossfeldiana in Vitro
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Abstract<p>This study was conducted in the Tissue Culture laboratory of the Horticultural Department of the Faculty of Agriculture at Karbala University to investigate the effects of a light source (Florescent, LED) and adenine sulfate (Ads) a 0, 40, 80, and 120 mg l-1 on the multiplication and rooting of <italic>Kalanchoe blossfeldiana</italic>. Results showed there are which achieved a 100% response percentage for multiplication and rooting when the addition of adenine sulfate (Ads) under LED light especially a concentration of 120 mg l-1 significantly increased the Shoot height, Shoot number, Number of leaves, Chlorophyll content and fresh, Dry weight. The results showed that they h</p> ... Show More
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Publication Date
Wed Jan 03 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Proficiency and Knowledge of Community Pharmacists in the Use of Liraglutide and Semaglutide as Weight Reduction Agents
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Background: In recent years, the prevalence of obesity has climbed sharply. Still, only a few safe and effective medications are approved as weight-loss drugs. Objective: This study aims to assess the knowledge and practice of community pharmacists in Iraq regarding the use of Liraglutide and Semaglutide as weight-loss medications. Method: A cross-sectional survey was implemented using a validated questionnaire and a convenient sample of Iraqi community pharmacists from different governorates. The questionnaire was created after conducting a literature review of the most important articles about liraglutide and semaglutide. The questionnaire consists of three sections. The first part was used to collect demographic information. The second a

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Publication Date
Mon Apr 01 2019
Journal Name
Biochemical And Cellular Archives
Influence of chemical fertilizers and foliar spraying with humic acid in growth and yield of red cabbage
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Scopus (6)
Scopus