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jeasiq-1104
Analysis of liquidity and profitability of general price level changes Applied Study State company for Glass and Ceramic industry
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     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ration do not reflect  the true financial situation of economic unity.                                         

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Publication Date
Sun Jan 01 2023
Journal Name
Computational Thermal Sciences: An International Journal
EXPERIMENTAL AND NUMERICAL ANALYSIS FOR THERMAL PROBLEM OF FRICTIONAL BRAKE SYSTEM
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The present work aims to validate the experimental results of a new test rig built from scratch to evaluate the thermal behavior of the brake system with the numerical results of the transient thermal problem. The work was divided into two parts; in the first part, a three-dimensional finite-element solution of the transient thermal problem using a new developed 3D model of the brake system for the selected vehicle is SAIPA 131, while in the second part, the experimental test rig was built to achieve the necessary tests to find the temperature distribution during the braking process of the brake system. We obtained high agreement between the results of the new test rig with the numerical results based on the developed model of the brake

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Publication Date
Fri Jan 29 2021
Journal Name
International Journal Of Applied Mechanics And Engineering
Unified Methodology for Strength and Stress Analysis of Structural Concrete Members
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Abstract<p>In this paper, a methodology is presented for determining the stress and strain in structural concrete sections, also, for estimating the ultimate combination of axial forces and bending moments that produce failure. The structural concrete member may have a cross-section with an arbitrary configuration, the concrete region may consist of a set of subregions having different characteristics (i.e., different grades of concretes, or initially identical, but working with different stress-strain diagrams due to the effect of indirect reinforcement or the effect of confinement, etc.). This methodology is considering the tensile strain softening and tension stiffening of concrete in additio</p> ... Show More
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Publication Date
Thu May 30 2024
Journal Name
Iraqi Journal Of Science
Hormonal Changes in a Sample of Iraqi Women and their Relationship to Liver Dysfunction
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There are numerous bidirectional interactions between the reproductive system and the liver. Sex steroids regulate metabolic health through signaling effects in both peripheral and central metabolic tissues, including adipose tissue, liver, skeletal muscle, and brain, and have a role in the etiology of structural and functional liver diseases. Blood samples were obtained from 90 healthy women (control group) and 90 women that have hormonal changes (patients’ group). The levels of reproductive hormones (follicle stimulation hormone/FSH, luteinizing hormone/LH, estradiol/E2, progesterone/P4) were measured by using fully automated Cobas E411, whereas those of liver enzymes (alanine transaminase /ALT, aspartate aminotransferase/AST, a

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Has exogenous melatonin induce histological changes in collecting tubules and ducts of rat's kidney?
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Back ground; Selective re-absorption and secretion are the functions of the collecting tubules and ducts, in addition to concentrate urine through ADH-regulated and ADH-independent water channels.Method; twenty four male rats were used, they were divided into two groups of animals: Group (A) included twelve rats of five weeks old age (before puberty) that were divided into three subgroups, four rats in each subgroup. Subgroup I was control one, subgroups II and III were treated orally with melatonin in a dose of 250 & 500 µg/kg body weights subsequently. Group (B) included twelve rats of seventeen weeks old age (after puberty) that were divided into the same subgroups and treated with the doses of melatonin as in the rats of group (

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Publication Date
Wed Feb 01 2023
Journal Name
Practice Periodical On Structural Design And Construction
Leading Indicators of the Health and Well-Being of the Construction Workforce: Perception of Industry Professionals
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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection the organizational Ambidexterity on organizational excellence An exploratory study at the Iraqi Cotton Industries Company
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Organizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully.  The research aims are to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which

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Publication Date
Mon Sep 20 2021
Journal Name
Research J. Pharm. And Tech.
The special techniques for Semen analysis and preparation
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Infertility can be detected when the couples have not completed pregnancy after a year or more of normal coitus. So, in order to treat infertility, there are many supported reproductive techniques are in practice. The success rate of these techniques depends upon the way by which preparation of the paternal semen sample. Over the past 30 years, the manual has been standard as providing global standards and has been used extensively by research and clinical laboratories throughout the world. The spermatozoa of all placental (eutherian) mammals, including humans, are in a protective, no labile formal at ejaculation and are incapable of fertilization even if they are placed in direct contact with an oocyte. Accordingly, they must undergo a sub

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Bit Record Analysis for Bits Evaluating and Selection
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The bit record is a part from the daily drilling report which is contain information about the type and the number of the bit that is used to drill the well, also contain data about  the used weight on bit  WOB ,revolution per minute RPM , rate of penetration ROP, pump pressure ,footage drilled and bit dull grade. Generally we can say that the bit record is a rich brief about the bit life in the hole. The main purpose of this research is to select the suitable bit to drill the next oil wells because the right bit selection avoid us more than one problems, on the other hand, the wrong bit selection cause more than one problem. Many methods are related to bit selection, this research is familiar with four of thos

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Publication Date
Fri Dec 01 2017
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEASONAL CHANGES ON EPIDIDYMAL HISTOLOGY AND TESTOSTERONE RECEPTORS IN IRAQI DOGS
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    The present study was carried out on forty eight epididymis of sexually mature dogs to elucidate light microscope features and the presence of testosterone receptors inside epididymis in different seasons. Twenty four dogs aged 3 years were used during the periods from 1/2/2015-1/2/2016. The epididymis were carefully dissected from the testis after orchidectomy operations and fixed, dehydrated, clarified and embedded in paraffin. Sections were stained with hematoxylin and eosin and periodic acid schiff. As well as, paraffin embedded cytoimmunochemistry technique was used for detection of testosterone receptors. Muscular coats showed no significant differences during different seasons or among segments. Epithelial heigh

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Ijarah and lease ending with ownership and its implications for the bank's profits: A case study in the Emirates Islamic Bank and Emirates NBD
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The formula of Ijarah and Ijarah ending with ownership is one of the investment formulas in Islamic banks, so this research has shed light on it in order to benefit from the experiences of the research sample banks, This research aims to find a reliable way for Iraqi Islamic banks, namely (leasing and leasing ending with ownership) in order to invest their money without usurious interests, The problem of the research emerges through the lack of awareness of the Iraqi Islamic banks to work with different Islamic financing formulas and their inability to invest their money through the adoption of their administrations for different formulas, including the leasing, and this is reflected in the decrease and fluctuation of its profits, Theref

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