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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
Wed Mar 27 2013
Journal Name
Engineering And Technology Journal
Total and Matric Suction in Unsaturated Soil with the Existence of Different Salts Content
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Publication Date
Thu Sep 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of E-cadherin and CD44 adhesion molecules in oral squamous cell carcinoma
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Background: Head and neck squamous cell carcinoma is the sixth most common cancer world wide. Despite greater emphasis on multi-modality therapy including surgery, radiation and chemotherapy, advanced stage head and neck squamous cell carcinoma continues to have poor 5-year survival rates (0-40%) that have not significantly improved in the last (30) years. To improve outcomes for this deadly disease , It is required a better understanding of the mechanisms underlying head and neck squamous cell carcinoma tumor growth, metastasis, and treatment resistance. This study evaluates the Immunohistochemical expression of E-cadherin and CD44 adhesion molecules in OSCC and to correlate the expression of either marker with each other, with lymph node

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Publication Date
Tue Nov 11 2014
Journal Name
Pakistan Journal Of Biological Sciences
Effects of Local Curcumin on Oxidative Stress and Total Antioxidant Capacity in vivo Study
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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The effect of obesity and Insulin Resistance on Liver Enzymes in Type2 Diabetes Mellitus
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Diabetes mellitus (DM) has been defined as a clinical syndrome that is characterized by abnormal carbohydrate metabolism. The chronic hyperglycemia of diabetes is associated with long term damage, dysfunction, and failure of different organs, especially the liver .This study was conducted to assess the effect obesity and insulin resistance on liver enzymes in diabetic Iraqi patients.A comparative study of (90) Iraqi adults divided to three subgroup(30) obese ,(30) nonobese diabetic patients and(30)person had used as control. The analysis included Liver enzyme ALP,ALT,AST,GGT ,Fasting Plasma Glucose (FBG) , Lipid Profile , Hemoglobin A1C , insulin and homeostasis model assessment of insulin resistance (HOMA IR) were measured. Subjects

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Publication Date
Fri Jul 08 2022
Journal Name
Innovation Of Businesses, And Digitalization During Covid-19 Pandemic
The Impact of Political Stability and Macroeconomic Variables on Foreign Direct Investment in Turkey
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Foreign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe

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Publication Date
Sat Mar 04 2017
Journal Name
Baghdad Science Journal
Measurement and purification of Alanine aminotransferase (ALT) enzyme activity in patients with celiac disease
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Celiac disease (CD) is the most common genetically - based disease in correlation with food intolerance. The aim of this study is to measure the activity of ALT enzyme and purify enzyme from sera women with celiac disease. Alanine aminotransferase (ALT) activity has been assayed in (30) women serum samples with celiac disease, age range between (20-40) year and (30) serum of healthy women as control group, age range between (22-38) year. In the present study, the mean value of ALT activity was significantly higher in patients with celiac disease than healthy group (p<0.01). The ALT enzyme was partial purified from sera women with celiac disease by dialysis, gel filtration using Sephadex G- 50 and ion exchange chromatography using DEAE- cell

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Publication Date
Wed May 01 2013
Journal Name
Iraqi Journal Of Embryos And Infertility Research
Assessment and correlation of Anti-sperm antibod-ies to sperm parameters in normozoospermic men
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The immune infertility caused by anti-sperm antibodies (ASAs) represented about 10–20% of infertility among the couples. The ASAs interfere with sperm parameters such as sperm motility and sperm ability to penetrate cervical mucus, sperm-oocyte binding, and fertilization and embryo development. Objectives: The present study designed to assess semen analysis, presence of ASAs and DNA fragmentation index as well as correlation within these parameters in normzoospermic Iraqi subjects Patients, Materials, and Methods: A total number of Iraqi subjects (116) with range of age (20-51) years and their mean duration of infertility (4.70 ± 2.77). Seminal fluid for macroscopic and microscopic assessments done according to WHO 2010 criteria. The

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Publication Date
Fri Jan 31 2020
Journal Name
Iraqi Geological Journal
Manufacturing Perforated and Ordinary Bricks Using Injana Claystone Exposed in The Middle of Iraq
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This study aims to use claystone beds exposed in the Injana Formation (Late Miocene) at Karbala-Najaf plateau, middle of Iraq for the manufacturing of perforated and ordinary bricks. The claystone samples were assessed as an alternative material of the recent sediments, which are preferred to remain as agricultural land. The claystones are sandy mud composing of 29.1 - 39.1% clay, 37.2 - 54.8% silt and 14.1-26.8% sand. They consist of kaolinite, illite, chlorite, palygorskite, and montmorillonite with a lot of quartz, calcite, dolomite, gypsum and feldspar. Claystone samples were characterized by linear shrinkage 0.01 - 0.1%, volume shrinkage 0.1 - 0.9%, bulk density 1.2 - 2.11gm/cm3 (1.68 g / cm3 average), and the efflorescence is

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Publication Date
Sun Dec 03 2017
Journal Name
Journal Of Babylon University
Spectrophotometric Determination of Sulfamethoxazole in Pure and Pharmaceutical Preparations Based on Condensation Reaction Method
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A new, Simple, sensitive and accurate spectrophotometric methods have been developed for the determination of sulfamethoxazole (SMZ) drug in pure and dosage forms. This method based on the reaction of sulfamethoxazole (SMZ) with 1,2-napthoquinone-4-sulphonic acid (NQS) to form Nalkylamono naphthoquinone by replacement of the sulphonate group of the naphthoquinone sulphonic acid by an amino group. The colored chromogen shows absorption maximum at 460 nm. The optimum conditions of condensation reaction forms were investigated by (1) univariable method, by optimizing the effect of experimental variables (different bases, reagent concentration, borax concentration and reaction time), (2) central composite design (CCD) including the effect of

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Publication Date
Tue Apr 19 2022
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Effect of pioglitazone treatment on serum chemerin and vaspin levels in polycystic ovary syndrome.
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Abdominal fat synthesizes a variety of adipokines, including vaspin and chemerin, that affect the resistance to insulin. This research was conducted to demonstrate the effect of pioglitazone, one insulin sensitizer used to decrease insulin resistance, on these adipokines in   obese patients with polycystic ovary (PCOS). Twenty-five obese women with PCOS were treated with pioglitazone 15mg/bid for 12 weeks. Modifications in fasting blood glucose (FBG), serum fasting insulin (FSI), chemerin and vaspin serum levels, follicle stimulation hormone (FSH), luteinizing hormone (LH), testosterone (T), and in baseline and post-therapy were assessed. Body mass index decreased without any substantial variance after 12 weeks of piogl

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