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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 Mar 27 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Effect of resistance training on the biomechanics and accuracy of serve receiving skills in volleyball
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This study aimed to identify the effect of resistance training on the biomechanics and accuracy of serve receiving skills in volleyball. The research community was composed of 26 young volleyball players of Baghdad volleyball clubs. A total of 4 players were selected for the preliminary experiment, while 14 participants were recruited as the main sample for the study. In the present study, a set of resistance exercises were designed by the researchers for the volleyball players of the sample. Exercises were performed by the sample participants during the course of study. The biomechanical variables considered in the present study were: Preparation moment (shoulder joint angle, hip angle, knee joint angle), moment of pr

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Publication Date
Thu May 15 2025
Journal Name
Journal Of Animal Health And Production
Functional and Histological Study of Liver in Adult Rats Treated with Different Doses of Melatonin
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his study aimed to evaluate the effects of different doses of melatonin on liver function in adult rats. Eighteen Wistar adult albino rats (Rattus norvegicus), approximately 13–16 weeks old and weighing 230 ± 10 g, were randomly divided into three groups (n=6 per group) and treated orally for 30 days as follows: Group A1 received 10 mg/kg body weight (B.W) of melatonin; Group A2 received 20 mg/kg B.W of melatonin; and the control group (Group A) received distilled water. At the end of the treatment period, blood samples were collected via cardiac puncture, and serum was separated for biochemical analysis. Parameters assessed included oxidative stress markers (malondialdehyde (MDA), reduced glutathione (GSH)) and liver enzymes (aspa

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Publication Date
Tue Jun 25 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of PM2. 5 and PM10 on the Hematopoietic System of Cafés Workers in Baghdad
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The aim of our current study was to identify the effect of particulate matter of both types (PM2.5 and PM10) resulting from hookah smoking on the hemopoietic system of workers (smokers) in closed cafes. This study included six stations (cafes) on the Rusafa side of Baghdad city and conducted a blood test that included a complete blood count (CBC). A multifunctional air quality detector measured both types of particulate matter in the morning and evening. The study included 30 men (workers and smokers) and 30 men (non-smokers), whose ages ranged from 20 to 40 years. The study found that smokers had an increase in white blood cells and red blood cells, as well as an increase in the percentage of hemoglobin (HGB), hematocrit (HCT), the mean co

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Influence of working pressure and lasing energy of Al plasma in laser-induced breakdown spectroscopy
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Aluminum plasma was generated by the irradiation of the target
with Nd: YAG laser operated at a wavelength of 1064 nm. The
effect of laser power density and the working pressure on spectral
lines generating by laser ablation, were detected by using optical
spectroscopy. The electron density was measured using the Stark
broadening of aluminum lines and the electron temperature by
Boltzmann plot method it is one of the methods that are used. The
electron temperature Te, electron density ne, plasma frequency
and Debye length increased with increasing the laser peak
power. The electron temperature decrease with increasing gas
pressure.

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Publication Date
Fri Sep 22 2006
Journal Name
Journal Of Physical Education
The Percentage Of Success And Failure Of Some Compound Offense Skills In Basketball For Joiners
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The aim of the research is to identify the percentage of success and failure of some compound offensive skills in joiner basketball. It was evident that development only occurred though the mastery of the basic single offence skills as well as the ability to perform compound skills accurately and consistently. Not paying enough attention to compound skills leads evidentially to weakness in the athlete's level that in turn leads to mistakes in performance. Six joiner games of the best four teams in Baghdad were filmed and analyzed. The results of analyzing the compound offence skills were as follows:  There was some weakness in the athletes' ability in using compound offence skills specially receiving, dribbling and following through that

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Publication Date
Fri Oct 02 2026
Journal Name
Advances In Environmental Biology
A study effect of thyme on biochemical and histological changes in liver of male rats
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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Temperature on Gas and Liquid Products Distribution in Thermal Cracking of Nigerian Bitumen
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The increasing population growth resulting in the tremendous increase in consumption of fuels, energy, and petrochemical products and coupled with the depletion in conventional crude oil reserves and production make it imperative for Nigeria to explore her bitumen reserves so as to meet her energy and petrochemicals needs. Samples of Agbabu bitumen were subjected to thermal cracking in a tubular steel reactor operated at 10 bar pressure to investigate the effect of temperature on the cracking reaction. The gas produced was analyzed in a Gas Chromatograph while the liquid products were subjected to Gas Chromatography-Mass Spectrometry (GC-MS) analysis. Heptane was the dominant gas produced in bitumen cracking at all temperatures and the r

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Publication Date
Thu Oct 17 2024
Journal Name
Veterinary World
Characterization of food color additives and evaluation of their acute toxicity in Wistar albino rats
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Background and Aim: The use of food dyes can cause certain diseases, such as anemia and indigestion, along with other disorders, tumors, and even cancer. Therefore, this study aimed to determine the chemical nature and toxicity of some commercial dyes locally used in processed foods compared with standard food dyes. Materials and Methods: Three types of standard and commercial food color additives (Sunset Yellow, Tartrazine, and Carmoisine) were extensively examined. The chemical structures and functional groups of the dyes were evaluated by Fourier-transform infrared (FTIR) spectroscopy. The melting temperatures of the dyes were also determined by chemical thermal analysis. The acute toxicity test to evaluate the standard and commercial

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Clinical And Diagnostic Research
Treatment of Fistula-In-Ano with Tight (Cutting) Seton: Analysis of Outcomes and Efficacy Assessment
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Publication Date
Wed Sep 10 2025
Journal Name
Journal Of Baghdad College Of Dentistry
In-Vitro evaluation of load-deflection characteristics and force levels of nickel titanium orthodontic archwires
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Background: Nickel-titanium (NiTi) archwires have become increasingly popular because of their ability to release constant light forces, which are especially useful during initial alignment and leveling phase. The aim of the present study was to investigate and compare the load–deflection characteristics of four commercially available NiTi archwires. Materials and methods: 200 NiTi 0.014, 0.016, 0.018, 0.016x0.022 and 0.019x0.025-inch nickel–titanium archwires from four different manufacturers (3M, Ortho Technology, Jiscop and Astar) were tested. The load-deflection properties of these archwires were evaluated by a full arch bending test in both palatal and gingival directionsat 37°C temperature using a universal material t

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