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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
Thu Dec 31 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Impact of Years’ Experience upon Nurses’ Knowledge and Practice concerning Infection Control at Critical Care Units in Baghdad City
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Introduction: Infection control or hospital-acquired infections are the major concern of the health care system and agencies. Critical care nurses are on the first-line contact with the patients, so on, they are most vulnerable to acquired infections. It is really important to regularly check their knowledge and practices concerning infection control. Objectives: The study aims to identify the impact of years’ experience on nurses’ knowledge and practices concerning infection control in three hospitals and center (Baghdad teaching hospital, Ibn Al-Nafees hospital, and Ibn al-Bitar center) Methodology: Cross-sectional study was conducted, the study starting from 4th of July 2020 to 13th of November 2020. Non-probability (purposive) sampl

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Publication Date
Sun Jun 26 2022
Journal Name
Modern Sport
تأثير برنامج بدني في بعض المتغيرات الفسيولوجية لتقليل اصابة تكيس المبايض لدى النساء بأعمار (25-20) سنة
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  هدفت الدراسة الى اعداد برنامج بدني لبعض النساء المصابات بتكيس المبايض بإعمار  (20 -25)  سنة، فضلاً عن التعرف على تأثير هذا البرنامج البدني في بعض المتغيرات الفسيولوجية قيد الدراسة ومقدار الإصابة بتكيس المبايض لدى عينة البحث، واتبعت الباحثتان المنهج التجريبي بتصميم المجموعة الواحدة ذات الاختبارين القبلي والبعدي لملائمتها طبيعة المشكلة واهداف الدراسة، فيما تمثلت عينة البحث باختيار 10 من النساء بأعمار 20 -2

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Publication Date
Fri Oct 01 2021
Journal Name
Baghdad College Of Economic Sciences University Journal (bcesuj)
The effect of international auditing standards in limiting financial violations in government service
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The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The professional self and its relationship with the school climate among educational counselors in secondary schools.
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The research aims to reveal the professional self and the school climate among the educational counselors. The research problem is crystallized in the following:

1-Identifying the professional level of the educational counselors.

2- Knowing the level of the school climate with the educational counselors.

3- Are there statistically significant differences in the professional self and the school climate between the educational counselors of different gender (male / female)?

4- Is there a relationship between the professional self and the school climate of the research sample?

To answer these questions, the research was conducted on educational counselors in secondary schools in the district of Falluj

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Publication Date
Mon Dec 01 2025
Journal Name
مجلة القادسية للقانون والعلوم السياسية
The Tax Regulation of Digital Currencies: A Financial and Criminal Perspective
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Publication Date
Mon Jan 01 2024
Journal Name
Malaysian Journal Of Nursing
Effectiveness of an Educational Program on Nurses' Knowledge about Parenteral Nutrition in Critical Care Units
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Publication Date
Sun Oct 29 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses' Knowledge toward Infection Control Measures for Hepatitis 8 Virus in Hemodialysis Units
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Objectives: to assess nurses' knowledge toward infection control measures for hepatitis a virus in hemodialysis
units and to detemine the relationship between nurses' knowledge and their demographical characteristics.
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A non-probability `tturposive" sample of (51) nurses, who were working in hemodialysis units were selected
from Baghdad teaching hosphals. The data were collected through the use of constructed questionnaire, which
consists of two parts (I) Demographic data fom that consists of 10 items and (2) Nurses' knowledge form that
consists of 6 sections contain 79 items, by means of direct interview techniq

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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Construction of an Initial Assessment Documentation Tool for Nursing Recording System in Coronary Care Units
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Objective : The study was carried out to construct an initial assessment documentation tool for nursing
recording system in Coronary Care Unit.
Methodology : A descriptive, purposive sample of (65) nurses was selected from CCU of main
teaching hospitals (Al Karama, Al Kindy, Al Kadimia, Al Yarmmok, Baghdad teaching hospital, Ibn
Al Naffis hospital) and Ibn-Al betar hospital in Baghdad city from the 15th of April 2004 to the 15th of
April 2006.
The instrument was constructed and comprised of two sections: section one included the
nurses' demographic characteristic; section two was the initial assessment documentation tool that
contained (2) parts including: General information form and the initial assessment form.

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Publication Date
Tue Feb 04 2014
Journal Name
American Journal Of Pharmacological Sciences
Self Medication Practice among Iraqi Patients in Baghdad City
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The practice of self medication is continuously increasing worldwide due to its important roles in curing minor conditions or symptoms. This study was conducted to evaluate the factors associated with self medication practice of Iraqi respondents residing in Baghdad City. This study was designed as cross sectional study in which data was collected via direct interviews with respondents using a previously prepared questionnaire. This study investigated 348 respondents from different age groups. The majority of respondents were male aged between 30-60 years, married with secondary or academic level of education and employed with accepted monthly income. The main reason for practicing self medication was previous experience with the same condi

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Understanding the Experience of Hospital Pharmacists with the Effectiveness, Safety, Adverse Drug Reaction Reporting and Interchangeability of Biopharmaceutical Medicines
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The study objectives were to 1) explore the real-world experience of hospital pharmacists with the differences in effectiveness safety, and interchangeability between biosimilar medicines and their reference biological counterparts, 2) reveal pharmacist recommendations to enhance the safety of biopharmaceutical medicines in public hospitals.

The study has a mixed-method design where the core component was qualitative (interviews) and the supplemental component was quantitative (adverse drug reaction, ADR, reports). This qualitative component included semi-structured (mostly face-to-face) interviews involving hospital pharmacists from different hospitals with experience with biological or biosimilar medicines. The interviews were c

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