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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
Mon Jun 27 2022
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Self-Reported Sleep Disorder, Anxiety and Depression in Iraqi Patients Post-Myocardial Infraction
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Background: Myocardial infarction (MI) is distinguished by the necrosis of myocardial cells as a result of substantial and prolonged ischemia. Anxiety, problems sleeping, and feelings of depression are some of the most common psychosocial consequences of having a myocardial infarction. Aim: The purpose of this study is to evaluate the effects of post-myocardial infarction on patients' levels of anxiety, depression, and quality of sleep. Method: The collection of data from 94 individuals with MI was carried out according to a descriptive cross-sectional design. Sleep quality, depression, and anxiety were evaluated using standard questionnaires. Results: 69.1% of the participants reported having trouble getting quality sleep. The perc

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Concrete strength development by using magnetized water in normal and self-compacted concrete
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Abstract<p>The main objective of this work was to adopt an environmentally friendly technology with enhanced results. The technology of magnetic water (MW) treatment system can be used in concrete mixture production instead of potable water (PW) to improve both workability and strength. Two types of concrete were adopted: normal concreter production with two grades 25 and 35 MPa and the self-compacted concrete (SCC) with 35 MPa grade. The concrete mixes containing MW instead of PW results showed that, for 25 MPa grade, an improvement in a compressive strength of 15.1, 14.8, and 10.2% was achieved for 7, 28, and 90 days, respectively. For 35 MPa grade, an improvement of 13.6, 11.5, and </p> ... Show More
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Concrete strength development by using magnetized water in normal and self-compacted concrete
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Abstract<p>The main objective of this work was to adopt an environmentally friendly technology with enhanced results. The technology of magnetic water (MW) treatment system can be used in concrete mixture production instead of potable water (PW) to improve both workability and strength. Two types of concrete were adopted: normal concreter production with two grades 25 and 35 MPa and the self-compacted concrete (SCC) with 35 MPa grade. The concrete mixes containing MW instead of PW results showed that, for 25 MPa grade, an improvement in a compressive strength of 15.1, 14.8, and 10.2% was achieved for 7, 28, and 90 days, respectively. For 35 MPa grade, an improvement of 13.6, 11.5, and </p> ... Show More
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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Females' Journey into Finding the Self in Beth Henley’s Crimes of the Heart
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Writing as a female playwright in theatre gives a deeper depiction of woman’s real- self. Beth Henley has succeeded in providing a new realist vision of women’s abilities to face their inevitable tragic fates and how to conquer their despair. In Crimes of the Heart, the playwright uses certain method to present the development of the heroines’ characters through blending the tragic events with a comic frame. In fact, Henley focuses on the simple humorous activities more that the importance of the tragic event to present her vision of how to survive and face the crisis of life.

Crimes of the Heart is a play that is concerned about three sisters whose lives are headed in distinctly different directions; howe

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Possible Self of University Students
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The current research aims to identify the possible self of university students and the differences in the level of possible self of students in terms of gender, specialization (scientific-humanitarian), and the interaction between them. In order to achieve the objectives of the current research, the two researchers have prepared a scale of the possible self, based on the theory (Markus and Nurius, 1986). The research tool was applied to a sample of (400) male and female students who were selected through a random stratified method from Al-Mustansiriya University students/morning studies for the academic year (2019-2020). The researcher reached the following results: the research sample has a high level of possible self; there is a differ

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Vocational Self of Educational Counselors
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The current research aims to identify the Vocational Self of the educational counselors as well as to identify the significant difference in the professional self according to the gender variable (male-female). The researcher adopted the scale of al-hasani (2015), which consisted of (34) items. It was applied to a sample of (300) school counselors (male-female) who were randomly selected from the six directorates in the Baghdad governorate for the academic year 2020/2021. The results showed that the research sample of educational counselors has a vocational self-concept. There are no statistically significant differences in the vocational self-concept between males and females among the educational counselors.

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Publication Date
Thu Mar 13 2025
Journal Name
Journal Of Lifestyle And Sdgs Review
Enhancing Sustainability Reporting in Green Universities Through Social Media: A Case Study of Baghdad University on Advancing SDG
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Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for enhancing digital platforms for sustainability communication.   Theoretical Framework: The study is grounded in the Green University Model, Social Media Engagement Theory, and the Sustainability Reporting Framework, which emphasize integrating sustainable practices in education, using digital platforms for community engagement, and leveraging sustainability reports for transparency and

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Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Recycling waste toys to accessories suggested uniform for educational units in kindergarten stages
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This research considers the preservation of environment through recycling old toys. This is achieved by transforming the old toys into educational clothing accessories for kindergarten stages. The research methodology adapts both descriptive and applied approaches. The research questionnaire targeted a sample of 35 teachers to collect information about the waste toys in kindergarten. Also, another sample of 30 teachers and mothers were targeted to measure the suitability of the clothing designs for the early childhood stages. The results shows that both teachers and mothers were well satisfied with clothing accessories designed with the toys waste. This concept contributes to limiting the pollution caused by toys and could save time, eff

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Publication Date
Sun Oct 03 2021
Journal Name
Al-manhaj
Fundamentals of Financial Statistics- (Third Edition)
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This Book is intended to be a textbook studied for undergraduate course in financial statistics/ department of Financial Sciences and Banking. This book is designed to be used in semester system. To achieve the goals of the book, it is divided into the following chapters. Chapter one introduces basic concepts. Chapter two devotes to frequency distribution and data representation. Chapter three discusses central tendency measures (all types of means, mode, and median). Chapter four deals with dispersion Measures (standard deviation, variance, and coefficient of variation). Chapter five concerned with correlation and regression analysis. While chapter six concerned with testing Hypotheses (One population mean test, Two "independent" populati

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Publication Date
Wed Feb 22 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF ENTEROTOXINS OF Staphylococcus aureus IN MILK AND LOCOLLY SOFT CHEESES IN BAGHDAD CITY: DETECTION OF ENTEROTOXINS OF Staphylococcus aureus IN MILK AND LOCOLLY SOFT CHEESES IN BAGHDAD CITY
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This study aimed to detect of contamination of milk and local soft cheese with Staphylococcus aureus and their enterotoxins with attempt to detect the enterotoxin genes in some isolates of this bacteria. A total of 120 samples, 76 of raw milk and 44 of soft cheese were collected from different markets of Baghdad city. Enterotoxins in these samples were detected by VIDAS Set 2 system and it was found that enterotoxin A is present in a rate of 44.74% in milk samples and in a rate 54.50% in cheese samples. While other enterotoxins B, C, D, E were not found in any rate in any samples.
Through the study 60 isolates obtained from milk and cheeses were identified as Staphylococcus aureus by cultural, morphological and biochemical test by u

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