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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 Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Das Drama ( Minna von Barnhelm) von Lessing Eine analytische Studie Vorgelegt von The play of Minna von Barnhelm
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Zusammenfassung: Das Drama " Minna von Barnhelm von Lessing ist ein weltbekannts Drama, das in verschiedene Sprachen übersetzt wurde. Es beschreibt die Schwierigkeiten eines Offiziers, der bestraft wurde. Er verlor seinen Job und auch seine Ehre. Minna ist seine Verlobte, die ihn suchte und auch neben ihm stehen wollte. Trotzdem sie ihm in einem Hotel zufällig begegnete, hatten die beide immer noch Probleme. Am Ende des Dramas könnten sie alle ihrer Probleme lösen und hatten schönes Ende.

 

Abstract:
Mina von Barnhelm is a German play written by the author ( Lessing ) , it's a well-known comedy play that was translated into many languages including Arabic language .
This play is about a

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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
The Influence of Biologically Synthesized Copper Nanoparticles on the Biofilm Produced by Staphylococcus haemolyticus 1solated from Seminal Fluid
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     Staphylococcus haemolyticus is one of the most frequently isolated coagulase-negative staphylococci. The ability to form biofilm is considered as one of the most important virulence factors of coagulase negative staphylococci. There is only limited knowledge of the nature of S. haemolyticus biofilms. This study was aimed at evaluating the ability of S. haemolyticus strains to produce biofilm in the presence of copper oxide nanoparticles (CuONPs). The biological synthesis of nanoparticles is an environmentally friendly approach for large-scale production of nanoparticles. Copper oxide nanoparticles were produced in the current study from the S. haemolyticus viable cell filtrate. UV-visible (UV-Vis) spectroscopy, X-ray diffra

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Study the Impact of the Distance Factor on the Optimal Workable Frequencies for the Long Distance Radio Communications
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In this research, the influence of the distance factor on the optimal working
frequency (FOT) parameter has been studied theoretically for the ionosphere layer
over the Middle East Zone. The datasets of the (FOT) parameter have been
generated using the (VOACAP) model which considers as one of the recommended
modern international communication models that used to calculate the ionosphere
parameters. The calculations have been made for the connection links between the
capital Baghdad and many other locations that distributed on different distances and
directions over the Middle East region. The years (2011-2013) of the solar cycle 24
have been adopted to study the influence of the distance factor on the FOT
param

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
A Critical Discourse Analysis of Martin Crimp’s Piece “Advice to Iraqi Women”: عفراء عبد الحسين ناصر , سراب خليل
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Language is a vehicle for social values and ideologies that a man intends or attempts to express. Dramatic texts are one of the discursive practices that embody values and ideologies. What is expressed in dramatic text is deliberate because it is meant to affect other’s values, trends and ideologies in one way or another. Such ideologies and values are not explicit. To bring them out requires putting language under scrutiny to unveil what is implied. The present study attempts to analyze a dramatic script entitled Advice to Iraqi Women by the British playwright Martin Crimp in an attempt to unveil the intended political ideologies underlying the text. The title reflects a political aspect embedded in the word “Iraqi” that

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Stopping power of Hetero nuclear di-cluster ions from partial-wave analysis based on semi classical phase shifts
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We apply a semi classical partial-wave scattering method based on the induced density approach (IDA) model. For ion electron scattering, the transport cross section is used to calculate the energy loss. This method yields a non-perturbative exemplification of energy loss, bridging the difference among classical and quantal representations. The focus of this work is the interaction of hetero nuclear di-cluster (He-H) ions with a free gas. The results show three kinds of stopping power in (a.u) (cluster stopping power, self-stopping power and correlated stopping power) of hetero nuclear di-cluster ions (He-H) with velocity at different atomic di-cluster distances at different densities and temperatures. We find that Bragg’

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The static aging effect on the seedless synthesis of different ranges FAU-type zeolite Y at various factors
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This work investigates generating of pure phase Faujasite-type zeolite Y at the ranges chosen for this study via a static aging step in the absence of seeds synthesis. Nano-sized crystals may result when LUDOX AS-40 is used as a silica source for gel composition of range 6 and the crystallization step may be conducted for a period of 4 to 19 hr at 100 ⁰C. Moreover, large-crystals with high crystallinity pure phase Y zeolite can be obtained at hereinabove conditions but when hydrous sodium metasilicate is used as a silica source. The other selected ranges also offer pure phase Y zeolite at the same controlled conditions.

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Publication Date
Tue Nov 13 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Approximation Solution of a Nonlinear Parabolic Boundary Value Problem Via Galerkin Finite Elements Method with Crank-Nicolson
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    This paper deals with finding the approximation solution of a nonlinear parabolic boundary value problem (NLPBVP) by using the Galekin finite element method (GFEM) in space and Crank Nicolson (CN) scheme in time, the problem then reduce to solve a Galerkin nonlinear algebraic system(GNLAS). The predictor and the corrector technique (PCT) is applied here to solve the GNLAS, by transforms it to a Galerkin linear algebraic system (GLAS). This GLAS is solved once using the Cholesky method (CHM) as it appear in the matlab package and once again using the Cholesky reduction order technique (CHROT) which we employ it here to save a massive time. The results, for CHROT are given by tables and figures and show

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Publication Date
Sun Feb 05 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE OPTIMUM CONDITIONS FOR THE REMOVAL OF HEAVY METAL ELEMENTS FROM AQUEOUS SOLUTIONS USING CONTAMINATED BACTERIA Bacillus subtilis LOCALLY ISOLATED: STUDY THE OPTIMUM CONDITIONS FOR THE REMOVAL OF HEAVY METAL ELEMENTS FROM AQUEOUS SOLUTIONS USING CONTAMINATED BACTERIA Bacillus subtilis LOCALLY ISOLATED
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We studied the effect of certain environmental conditions for removing heavy metal elements from contaminated aqueous solutions (Cd, Cu, Pb, Fe, Zn, Ni, Cr) using the bacterium Bacillus subtilis to appoint the optimal conditions for removal ,The best optimum temperature range for two isolate was 30-35○C while the hydrogen number for the maximum mineral removal range was 6-7. The best primary mineral removal was 100 mg/L, while the maximum removal for all minerals was obtained after 6 hrs of Cu element time and the maximum removal efficiency was obtained after 24 hrs of Cu element. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/minute. Inoculums of 5ml/100ml which contained 1

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Palm dates as a source for isolation of Aspergillus niger to produce citric acid by submerged fermentation; kinetics study
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Abstract<p>The study discussed here deals with the isolation of Aspergillus niger from palm dates, the formal and the most famous fruit in Iraq, to test and qualify this fungus isolate for its ability to produce citric acid. Submerged fermentation technique was used in the fermentation process. A.niger isolated from “Zahdi” Palme dates was used in the study of the fermentation kinetics to get the production efficiency of citric acid. Kinetics of CA production via fermentation by A. niger S11 was evaluated within 432 h fermentation time and under submerged conditions of 11% (w/v) sucrose, 5% (v/v) inoculum size, pH 4, 30 °C and 150 rpm. The maximum citric acid produced was (37.116 g/l). Kine</p> ... Show More
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Publication Date
Fri Mar 21 2014
Journal Name
International Journal Of Antennas And Propagation
Development of a Compact Wide-Slot Antenna for Early Stage Breast Cancer Detection Featuring Circular Array Full-View Geometry
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A novel planar type antenna printed on a high permittivity Rogers’ substrate is proposed for early stage microwave breast cancer detection. The design is based on a p-shaped wide-slot structure with microstrip feeding circuit to eliminate losses of transmission. The design parameters are optimized resulting in a good reflection coefficient at −10 dB from 4.5 to 10.9 GHz. Imaging result using inhomogeneous breast phantom indicates that the proposed antenna is capable of detecting a 5 mm size cancerous tumor embedded inside the fibroglandular region with dielectric contrast between the target and the surrounding materials ranging from 1.7 : 1 to 3.6 : 1.