Preferred Language
Articles
/
jeasiq-193
Financial reporting of grants and assistance in self-financing units according IAS 20
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
An An Accurate Estimation of Shear Wave Velocity Using Well Logging Data for Khasib Carbonate Reservoir - Amara Oil Field
...Show More Authors

   

Shear and compressional wave velocities, coupled with other petrophysical data, are vital in determining the dynamic modules magnitude in geomechanical studies and hydrocarbon reservoir characterization. But, due to field practices and high running cost, shear wave velocity may not available in all wells. In this paper, a statistical multivariate regression method is presented to predict the shear wave velocity for Khasib formation - Amara oil fields located in South- East of Iraq using well log compressional wave velocity, neutron porosity and density. The accuracy of the proposed correlation have been compared to other correlations. The results show that, the presented model provides accurate

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 06 2020
Journal Name
Scientific Reports
Waste foundry sand/MgFe-layered double hydroxides composite material for efficient removal of Congo red dye from aqueous solution
...Show More Authors
Abstract<p>We aimed to obtain magnesium/iron (Mg/Fe)-layered double hydroxides (LDHs) nanoparticles-immobilized on waste foundry sand-a byproduct of the metal casting industry. XRD and FT-IR tests were applied to characterize the prepared sorbent. The results revealed that a new peak reflected LDHs nanoparticles. In addition, SEM-EDS mapping confirmed that the coating process was appropriate. Sorption tests for the interaction of this sorbent with an aqueous solution contaminated with Congo red dye revealed the efficacy of this material where the maximum adsorption capacity reached approximately 9127.08 mg/g. The pseudo-first-order and pseudo-second-order kinetic models helped to describe the sorption measure</p> ... Show More
Scopus (165)
Crossref (106)
Scopus Clarivate Crossref
Publication Date
Tue Mar 08 2022
Journal Name
Multimedia Tools And Applications
Comparison study on the performance of the multi classifiers with hybrid optimal features selection method for medical data diagnosis
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Nov 01 2022
Journal Name
Inorganic Chemistry Communications
Sustainable adsorptive removal of high concentration organic contaminants from water using biodegradable Gum-Acacia integrated magnetite nanoparticles hydrogel adsorbent
...Show More Authors

Release of industrial effluents comprising dyes in water bodies is one of the foremost causes of water pollution. Therefore, the proper and proficient treatment of these dyes contaminated left-over material before their release is crucial. Herein, an eco-friendly biological macromolecule Gum-Acacia (GA) integrated Fe3O4 nanoparticles composite hydrogel was manufactured via co-precipitation technique for effective adsorption of Congo red (CR) dye existing in water bodies. The as-prepared magnetic GA/Fe3O4 composite hydrogel was characterized by FTIR, XRD, EDX, VSM, SEM, and BET techniques. These studies discovered the fruitful fabrication of biodegradable magnetic GA/Fe3O4 composite hydrogel possessing porous structure with large surface are

... Show More
View Publication
Scopus (12)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Al-khwarizmi Engineering Journal
The Remediation of Congo Red-Contaminated Groundwater by using a Permeable Reactive Barrier Through Modified Waterworks Sludge MgAl-LDH
...Show More Authors

This investigation aims to explore the potential of waterworks sludge (WS), low-cost byproduct of water treatment processes, as a sorbent for removing Congo Red (CR) dyes. This will be achieved by precipitating nano-sized (MgAl-LDH)-layered double hydroxide onto the surface of the sludge. The efficiency of utilizing MgAl-LDH to modify waterworks sludge (MWS) for use in permeable reactive barrier technology was confirmed through analysis with Fourier transform infrared and X-ray diffraction. The isotherm model was employed to elucidate the adsorption mechanisms involved in the process. Furthermore, the COMSOL model was utilized to establish a continuous testing model for the analysis of contaminant transport under diverse conditions. A st

... Show More
View Publication
Crossref
Publication Date
Mon May 31 2021
Journal Name
Journal Of Research In Medical And Dental Science
A Stereomicroscopic Evaluation of Four Endodontic Sealers Penetration into Artificial Lateral Canals Using Gutta-Percha Single Cone Obturation Technique
...Show More Authors

A Stereomicroscopic Evaluation of Four Endodontic Sealers Penetration into Artificial Lateral Canals Using Gutta-Percha Single Cone Obturation Technique, Omar Jihad Banawi*, Raghad

View Publication Preview PDF
Publication Date
Wed May 01 2019
Journal Name
Journal Of Engineering
Non-Destructive Damage Assessment of Five Layers Fiber Glass / Polyester Composite Materials Laminated Plate by Using Lamb Waves Simulation
...Show More Authors

Composite materials are widely used in the engineered assets as aerospace structures, marine and air navigation owing to their high strength/weight ratios. Detection and identification of damage in the composite structures are considered as an important part of monitoring and repairing of structural systems during the service to avoid instantaneous failure. Effective cost and reliability are essential during the process of detecting. The Lamb wave method is an effective and sensitive technique to tiny damage and can be applied for structural health monitoring using low energy sensors; it can provide good information about the condition of the structure during its operation by analyzing the propagation of the wave in the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 05 2020
Journal Name
Open Access Macedonian Journal Of Medical Sciences
The use of Cinnamon (Cinnamomum Bark) for Patients with Chronic Prostatitis/Chronic Pelvic Pain Syndrome: A Randomized Controlled Trial
...Show More Authors

BACKGROUND: Chronic prostatitis/chronic pelvic pain syndrome (CP/CPPS) is common, yet no curative treatment identified. Cinnamon is a herbal substance, which has many applications in medicine. AIM: The aim of the study was to study the effect of cinnamon on patients with chronic pelvic pain syndrome. METHODS: Sixty patients with documented CP/CPPS randomized into two groups during 2018 and 2019 in Baghdad. The first group received 60 capsules each contained 1 g of cinnamon. The other group received 60 capsules each contained 1 g of sugar powder (placebo). All the patients instructed to take one capsule twice daily for 1 month. National Institutes of Health-Chronic Prostatitis Symptom Index (NIH-CPSI) was reported for bot

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Evaluation of Rosmarinus officinalis Leaves Essential Oils Activity Against Vancomycin Intermediate Staphylococcus aureus (VISA) Isolated from Baghdad Hospital Patients
...Show More Authors

      Rosemary is a well-known aromatic and medicinal plant used to treat various ailments. This study evaluated Rosmarinus officinalis essential oil for its phytochemical and antibacterial properties. The essential oil was analysed by using a gas chromatography-mass Spectrometry (GC-MS) that revealed the common chemicals containing verbenone 36.20% and 1,8-cineol (Eucalyptol) 12.14%. Extracted essential oils were tested for antibacterial activity against vancomycin intermediate Staphylococcus aureus (VISA), a strain of bacteria obtained locally from bacteremia patients. Three isolates were found to be VISA positive using the E-test (strips) and the population analysis profile method (PAP). VISA showed lower resist

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Wed Aug 17 2022
Journal Name
Al–bahith Al–a'alami
The National Public Radio station (NPR) Coverage of U.S. Presidential Election Campaigns 2020 (Research drawn from a Ph.D. thesis)
...Show More Authors

This study aimed at examining the role played by the media outlets during the coverage
of the presidential election campaigns 2020 of the United States of America.
The analytical study used through a partial inventory of the research community
for almost three months from the announcement of the candidates’ names by
the major parties on August 13 to November 6، which is the official election day in
the U.S. National Public Radio Station (NPR) to achieve the objectives of the study.
The study reached a number of conclusions related to the contents، methods and
sources of media coverage of the election campaigns of the 2020 U.S. at the mentioned
station، where the researcher proposed a number of recommendations

... Show More
View Publication Preview PDF
Crossref