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
Tue Jun 22 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Analysis of the content of the applied fifth grade chemistry book according to life skills
...Show More Authors

The current research aims to analyze the chemistry books for the preparatory stage according to life skills for the academic year (2019-2020) and to know the life skills contained in the chemistry books for the preparatory stage through the following two questions:1-What life skills should be available in the content of chemistry books prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year(2019-2020). 2-What is the percentage of life skills included in the content of chemistry textbooks prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year (2019-2020). To achieve the objectives of the resea

... Show More
Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Analysis of computer textbooks content for intermediate stage according to the theory of multiple intelligence
...Show More Authors

The purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 15 2024
Journal Name
Arab World English Journal For Translation And Literary Studies
The Relationship between Modern Theatre and Society According to Henrik Ibsen’s Plays: Rosmersholm, The Wild Duck, and A Doll’s House
...Show More Authors

Henrik Ibsen is considered one of the greatest writers on society and its problems in the modern era, as his works deal with society in all its forms in a realistic way, in which he presents the motives and consequences of social problems and their impact on society to study these problems through them to and propose solutions through theatre. Most of his writings were very serious about addressing these social issues. The method of collecting information in the study came through reviewing a group of sources related to realistic theater and social theory, then reading the plays covered in a critical and analytical reading. Based on that, the method of writing this study came and used a group of sources that directly relate to the s

... Show More
View Publication
Crossref
Publication Date
Wed Nov 02 2022
Journal Name
Clinical Oral Investigations
Development of a remineralizing calcium phosphate nanoparticle-containing self-etching system for orthodontic bonding
...Show More Authors
Abstract<sec> <title>Objectives

This study aimed to incorporate hydroxyapatite nanoparticles (nHA) or amorphous calcium phosphate nanoparticles (nACP) into a self-etch primer (SEP) to develop a simplified orthodontic bonding system with remineralizing and enamel preserving properties.

Materials and Methods

nHA and nACP were incorporated into a commercial SEP (Transbond™ plus) in 7% weight ratio and compared with the plain SEP as a control. Shear bond strengths (SBS), enamel damage, and adhesive remnant index (ARI) scores were evaluated at 24 h

... Show More
View Publication
Scopus (11)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
Nuclear structure study of some tin isotopes using the self-consistent mean field method
...Show More Authors

Hartree-Fock calculations for even-even Tin isotopes using
Skyrme density dependent effective nucleon-nucleon interaction are
discussed systematically. Skyrme interaction and the general formula
for the mean energy of a spherical nucleus are described. The charge
and matter densities with their corresponding rms radii and the
nuclear skin for Sn isotopes are studied and compared with the
experimental data. The potential energy curves obtained with
inclusion of the pairing force between the like nucleons in Hartree-
Fock-Bogoliubov approach are also discussed.

View Publication Preview PDF
Crossref
Publication Date
Sat Mar 29 2014
Journal Name
International Journal Of Academic Research In Progressive Education And Development
The Effects of Problem-Based Learning on Self-Directed Learning Skills among Physics Undergraduates
...Show More Authors

The aim of this study is to compare the effects of three methods: problem-based learning (PBL), PBL with lecture method, and conventional teaching on self-directed learning skills among physics undergraduates. The actual sample size comprises of 122 students, who were selected randomly from the Physics Department, College of Education in Iraq. In this study, the pre- and post-test were done and the instruments were administered to the students for data collection. The data was analyzed and statistical results rejected null hypothesis of this study. This study revealed that there are no signifigant differences between PBL and PBL with lecture method, thus the PBL without or with lecture method enhances the self-directed learning skills bette

... Show More
Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
Contemporary Islamic Ideology Crisis According to Al- Sayid Muhammad Baqir Al- Sadr
...Show More Authors

 

The most prominant goal aimed at by contemporary islamic ideology is to present Islam to the whole world as a message of God that establishes for man a supreme civilization to accomplish justice, peace, development and prosperity

This mission is hindered by many obstacles that create Islamic ideology crisis such as loss of Comprehensive unifying vision which led to the loss of correct vision. This resulted in a Weakness of Priority arrangement and national interests a accomplishment.

There is also a problem of the curriculum that teaches Islamic ideology .

Another problem is that of the concept taken from Islamic culture.

Also another Problem Is the lack of understanding of

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
البحوث التربوية والنفسية
The effectiveness of educational design according to Herman's whole brain theory In the learning styles of fifth-grade science female students
...Show More Authors

Preview PDF
Publication Date
Thu Aug 14 2025
Journal Name
Journal Of The College Of Basic Education
The effect of rehabilitation exercises with different resistances in the water medium according to some variables and biomechanics in restoring the flexibility and strength of the thigh muscles for those with knee roughness
...Show More Authors

It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

... Show More
View Publication
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Effects of Macroeconomic Variables on Gross Domestic Product in Saudi Arabia using ARDL model for the period 1993-2019
...Show More Authors

 

This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

... Show More
View Publication Preview PDF
Crossref