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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
Wed Jan 01 2020
Journal Name
Iraqi Journal Of Applied Physics
Preparation and Characterization of Anatase Titanium Dioxide Nanostructures as Smart and Self-Cleaned Surfaces
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Publication Date
Wed Jan 01 2020
Journal Name
Materials Science And Engineering
Fresh and Hardened Properties of Nano Self-Compacting Concrete with Micro and Nano Silica
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Abstract<p>Self-compacting concrete (SCC) has undergone a remarkable evolution recently based on the results from several studies that have indicated the chain of benefits SCC provides. Micro and nano materials used as mineral additives in SCC offer several high-performance properties, and this research studies the effects of micro silica (MS) (10%, used as a reference) and colloidal nano-silica (CNS) (2.5%, 5%, 7.5%, and 10%) on the fresh and hardened properties of SCC. All mixtures were estimated using flow, L-box, and V-funnel tests to examine workability and compressive strength, modulus of elasticity and tensile strength as hardened properties. The use of CNS increased the overall compressi</p> ... Show More
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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Engineering
Punching Shear Strength of Self Compacted Ferrocement Slabs
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This study aims to investigate the behavior and strength of self-compacted ferrocement slabs under punching shear load. Experimental results of thirteen square ferrocement slabs of 500×500 mm simply supported on all edges are presented.  The main parameters investigated include the volume fraction of reinforcement, slab thickness and size of load-bearing plate. The load deflection and cracking characteristics of the tested slabs are studied and compared.  The test results showed that the volume fraction of wire mesh has significant effect on both ultimate load and displacement. The increase of slab thickness leads to decrease in deflection values and increase in stiffness of slabs. Both ductility and stiffness increase as the

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Ideas In Health
Evaluation of self-medication among Iraqi pharmacy students
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Background: Practicing self-medication is common and a worrisome issue because of irrational drug use. This study aimed to evaluate self-medication knowledge and views among the final year pharmacy students in Iraq.  Methods: A cross-sectional descriptive study was conducted from December 2018 to January 2019. A pre-validated and self-administered questionnaire was recruited to survey pharmacy students at the University of Baghdad and Al-Rafedain University College. The Statistical Package for the Social Sciences version 20 (SPSS v. 20) software used to save and analyze the data. Results expressed as numbers and percentages. Results:  A total of 344 students (response rate: 94.24%) with a mean age of 22.10 years includ

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Publication Date
Mon May 20 2024
Journal Name
Iraqi Journal Of Applied Physics
Effect of Thermal Neutron Radiation Dose on Density of Local and Extended Energy States in Se<inf>55</inf>S<inf>20</inf>Sb<inf>15</inf>Sn<inf>10</inf> Alloy
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Four samples of the Se55S20Sb15Sn10 alloy were prepared using the melting point method. Samples B, C and D were irradiated with (6.04×1010, 12.08×1010 and 18.12×1010 (n.cm-2s -1 ) of thermal neutron beam from a neutron source (241Am-9Be) respectively, while sample A was left not irradiated. The electrical properties were assessed both before and after the radiation. All irradiated and non-irradiated samples show three conduction mechanisms, at low temperatures, electrical conductivity is achieved by electron hopping between local states near the Fermi level. At intermediate temperatures, conduction occurs by the jumping of electrons between local states at band tails. At high temperatures, electrons transfer between extended stat

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Scopus
Publication Date
Mon Jan 01 2018
Journal Name
الأستاذ
Conceptual and procedural scientific culture according to NSES standards among chemistry students in the intermediate stage
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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Predictability of Burnout in perceived self-competence among Mothers of Students with Disabilities at Sultanate of Oman
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Abstract

The current study aims to identify the predictability of burnout in perceived self-competence among mothers of students with disabilities in the Sultanate of Oman. The study sample consists of (484) respondents who were mothers of students with disabilities. The researcher developed a burnout Scale which consists of (19) items and a perceived self-competence Scale which consists of (20) items. A correlation descriptive design was used. The results showed that the level of burnout was low (Mean= 2.30), while the level of burnout was high (Mean= 3.87). Regarding the correlation coefficient, the results showed that there was a significant negative correlation between burnout and perceived self-competence. A

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of the effectiveness of self-managed teams in improving the quality of services / an applied study in Ramadi municipality
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This research aims to identify the effective role of self-managed teams in the quality of service performance in the directorate of Ramadi municipality. The problematic nature of our research involves this main question of the effective role of self-managed teams in the Municipality of Ramadi in improving the services of performance quality to the beneficiaries from the Directorate service. The importance of this study lies in the role played by the work teams in the organizations that excel in their field, the attendant of the changes in the leadership, administrative roles of the institutions, and teams leaders, will be achieved by the self-managed teams in improving the quality of the service provided by the institution to whi

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Publication Date
Thu Nov 01 2012
Journal Name
Iraqi Journal Of Science
THE EVOLUTION OF PLANETARY NEBULAE(PN) AND FADING TIME ACCORDING TO SYNTHETIC MODEL
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Abstract Planetary nebulae (PN) represents the short phase in the life of stars with masses (0.89-7) M☉. Several physical processes taking place during the red giant phase of low and intermediates-mass stars. These processes include :1) The regular (early ) wind and the envelope ejection, 2) The thermal pulses during Asymptotic Giant Branch (AGB ) phase. In this paper it is briefly discussed how such processes affect the mass range of Planetary Nebulae(PN) nuclei(core) and their evolution, and the PN life time, and fading time for the masses which adopted. The Synthetic model is adopted. The envelope mass of star (MeN ) and transition time (ttr) calculated respectively for the parameter (MeR =1.5,2, 3×10-3 M☉). Another time scale is o

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE FEDERAL BOARD OF SUPREME AUDIT IN THE ENVIRONMENTAL MONITORING IN ACCORDANCE WITH INTOSAI STANDARDS: THE ROLE FEDERAL BOARD OF SUPREME AUDIT IN THE ENVIRONMENTAL MONITORING IN ACCORDANCE WITH INTOSAI STANDARDS
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The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand

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