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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
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Neuro-Self Tuning Adaptive Controller for Non-Linear Dynamical Systems
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In this paper, a self-tuning adaptive neural controller strategy for unknown nonlinear system is presented. The system considered is described by an unknown NARMA-L2 model and a feedforward neural network is used to learn the model with two stages. The first stage is learned off-line with two configuration serial-parallel model & parallel model to ensure that model output is equal to actual output of the system & to find the jacobain of the system. Which appears to be of critical importance parameter as it is used for the feedback controller and the second stage is learned on-line to modify the weights of the model in order to control the variable parameters that will occur to the system. A back propagation neural network is appl

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Publication Date
Tue May 08 2018
Journal Name
Journal Of Dental Research
Self-Limiting versus Conventional Caries Removal: A Randomized Clinical Trial
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A single-blind randomized controlled clinical trial in patients with deep caries and symptoms of reversible pulpitis compared outcomes from a self-limiting excavation protocol using chemomechanical Carisolv gel/operating microscope (self-limiting) versus selective removal to leathery dentin using rotary burs (control). This was followed by pulp protection with mineral trioxide aggregate (MTA) and restoration with glass ionomer cement and resin composite, all in a single visit. The pulp sensibility and periapical health of teeth were assessed after 12 mo, in addition to the differences in bacterial tissue concentration postexcavation. Apical radiolucencies were assessed using cone beam computed tomography/periapical radiographs (CBC

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program in Enhancing Nurses’ Knowledge about Occupational Health Hazards
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Objective: To determine the effectiveness of an Educational Program in Enhancing Nurse’s Knowledge about Occupational Health Hazards at Medical City Hospitals in Baghdad City.

Methodology: The present study employed a quasi-experimental design held at Medical City Hospitals in Baghdad City. A non-probability sample (convenience sample) consisted of (60) nurse. Data were collected by using a self-report questionnaire which consisted of six parts (a) socio-demographic characteristics (b) physical hazards knowledge (c) chemical hazards knowledge (d) biological hazards knowledge (e) psychological hazards knowledge and (f) mechanical hazards knowledge. Data were analyzed using the statistical packag

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Publication Date
Fri Feb 15 2019
Journal Name
Route Educational & Social Science Journal
The effect of the 4-H model on self-regulated learning and life skills for female chemistry students in the second intermediate year
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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
Classification of Iraqi Children According to Their Nutritional Status Using Fuzzy Logic
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In this paper, we build a fuzzy classification system for classifying the nutritional status of children under 5 years old in Iraq using the Mamdani method based on input variables such as weight and height to determine the nutritional status of the child. Also, Classifying the nutritional status faces a difficult challenge in the medical field due to uncertainty and ambiguity in the variables and attributes that determine the categories of nutritional status for children, which are relied upon in medical diagnosis to determine the types of malnutrition problems and identify the categories or groups suffering from malnutrition to determine the risks faced by each group or category of children. Malnutrition in children is one of the most

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Entrepreneurial Performance of an organization in Accordance with Green Human Resources Management C A field Research in Iraq Drilling Company
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              The research aims to determine the role of green human resource management dimensions of (employment Green, training and development, green, performance evaluation Green, compensation and green bonuses) in the performance leadership of the organization dimensions of (advance planning, efficiency, effectiveness, index pioneering, renovation and modernization), Search of paramount importance because it addresses an important and modern issue in performance leadership, namely green management of human resources, aware of the importance of the subject and expected results of the company under study, an analysis of the data obtained through field visits in

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
Training Program based on Some Strategies of Self-Regulated Learning for the Teachers of Mathematics and its Effect on their Relational Mathematics
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This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SIMULATION AND MODELING OF HYDRO CRACKING REACTR TO REDUCE POLLUTION CAUSED BY REFINERIES: SIMULATION AND MODELING OF HYDRO CRACKING REACTR TO REDUCE POLLUTION CAUSED BY REFINERIES
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Hydro cracking of heavy oil is used in refinery to produce invaluable products. In this research, a model of hydro cracking reactor has been used to study the behavior of heavy oil in hydro cracking under the conditions recommended by literature in terms lumping of feed and products. The lumping scheme is based on five lumps include: heavy oil, vacuum oil, distillates, naphtha and gases. The first order kinetics was assumed for the conversion in the model and the system is modeled as an isothermal tubular reactor. MATLAB 6.1 was used to solve the model for a five lump scheme for different values of feed velocity, and temperature.

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Publication Date
Wed Feb 18 2026
Journal Name
Wasit Journal Of Sports Sciences
The effect of regulated competition style exercises in improving recovery and special endurance according to the pulse index of the youth national team boxers.
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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of projects during the trial operation period in accordance with the cost, quality and time - applied research in the Directorate-General for the distribution
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Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.

The importance of research Focus on the evaluation of received projects from contractors executing the projec

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