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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
Sat Oct 14 2023
Journal Name
Environmental Monitoring And Assessment
The technique of arsenic elimination from contaminated soil with enhanced conditions by electro-kinetic remediation
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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of New B-adrenoceptor Blocking Agent Including 1,3,4 Thiadiazole with Expected Adrenoceptor Blocking Activity
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β-Adrenergic blocking agents, mostly comprising of β-amino alcohols, are of pharmaceutical significance and have received major attention due to their utility in the management of cardiovascular disorders including hypertension, angina pectoris, cardiac arrhythmias and other disorders related to the sympathetic nervous system. Most compounds available for clinical use belong to the aryloxypropanolamine series, which is considered the second generation of β-blocking agents. The present study includes the synthesis of compounds with an N-substituted oxypropanolamine moiety attached to the 1, 3, 4-thiadiazole derivatives. According to this information, eight compounds were synthesized and characterized by IR spectra and elemental m

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The Utilization of Arabic Calligraphy to Inspire Modern Arabic Type Designs: ربا حسن أبو حسنة
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Arabic calligraphy is one of the greatest achievements of Islamic art. The visual form of Arabic calligraphy is the primary means of presenting ideas and messages for expressive communication in Arabic typefaces. Emerging computer technology with calligraphy is essential for effective visual designs; however, traditional typefaces are insufficient in number and quality to fulfill the requirements of the current Saudi industry. Thus, this research investigates the processes followed by graphic designers to create modern Arabic type designs inspired by Arabic calligraphy, and presents the characteristics of Arabic calligraphy. The research implemented a mixed experimental and descriptive method, exploring 10 typefaces designed by professio

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Publication Date
Thu Nov 07 2024
Journal Name
Journal Of Ecological Engineering
Microwave assisted production of biodiesel using CaO nano-catalyst produced from mango fallen leaves extract
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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Health Risk Assessment of Polycyclic Aromatic Hydrocarbons in Surface Soils at North Baiji City, Iraq.
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Four major factories (Petroleum Refineries Company, Detergents Plant, Thermal Power Plant, and Gaseous Power Plant) are located to the north of Baiji City. They release pollutants in form of gases, liquids and solids; they find their way to the surrounding environment. To assess the environmental pollution of the area, 18 samples of surface soil distributed around the industrial establishments were collected and analyzed to determine the concentration of polycyclic aromatic hydrocarbons (PAH) components which are often targets in the environmental checking. Identification and quantification of the 16 PAHs components was accomplished using High Performance Liquid Chromatography (HPLC) had a model Shimadzu LC-10 AVP. The total concentratio

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Performance of IT Governance According to COBIT5 Framework by Using the Balanced Scorecard
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The research aims to clarify the COBIT5 framework for IT governance and to develop of a criterion based on Balanced Scorecard that contributes in measuring the performance of IT governance. To achieve these goals, the researchers adopted the deductive approach in the design of balanced scorecard to measure the IT governance at the Bank of Baghdad that was chosen because it relied heavily on IT.

The research has reached a number of conclusions, the most important of which is that the performance of IT department in the Bank of Baghdad falls within the good level that requires constant monitoring, the most committed items of Balanced Scorecard by the Bank were customer, internal operation, growth and finally the financial item; IT

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Publication Date
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Early impact of fixed orthodontic therapy on gingival health status in relation to weight status
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Background: fixed orthodontic appliances deleterious influence on gingival health is well documented. Association between weight status and gingival health is presented in many studies. This study aimed to evaluate how early the impact of fixed orthodontic therapy on patients` gingival health, and if there are differences of that impact among different weight status groups. Materials and Methods: Sample consisted of 54 patients (25 males, 29 females; age limits are 16 -18 years) going under the course of treatment with fixed orthodontic appliance. Patients were categorized according to their Body Mass Index (BMI) into 3 weight status groups considering WHO charts in 2007 (underweight, normal weight, overweight and obese), then determinat

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Publication Date
Mon Oct 05 2015
Journal Name
Journal Of Natural Sciences Research
Immunomodulatory of Cordia myxa (L.) aqueous extract fruit in immunized mice with hydatid cyst fluid
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Human cystic echinococcosis caused by Echinococcus granulosus is one of most important and widespreadparasitic zoonoses in the world. The present study was aimed to identify the immunomodulatory activity ofaqueous extract of Cordia myxa fruit since this plant considers one of medically important plants, which is widely used for treatment of numerous diseases, that correlate with the effectiveness of immunized by hydatid cyst fluid antigen HCFAg. Forty Balb/c mice were divided into equal groups, first group was immunized with HCFAg, the second group was treated with aqueous extract of C. muxa fruit, the third group was immunized and treated, the fourth group was as a control. Delayed type hypersensitivity (DTH), Mitotic index (MI) and histop

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Publication Date
Sat Dec 17 2011
Journal Name
Journal Of Engineering
Effect of Steering Wheel Vibration on drivers Hands in a Two-Wheel Drivers Hand tractor
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The paper presents research results of the vibration transmitted from the steering wheel of the tractor with a 2-wheel drive to the driver’s hands. The vibration measurements were carried out on the tractor randomly chosen from the collage of agriculture / university of Baghdad. Before testing the tractor was examined and adjusted following the producer’s recommendations. The vibration levels were measured during the operation tillage at idling and at full load .The field was 31.7 m above level sea. Soil was treated at soil constant moisture (17-20 %) with depth of plowing (17 cm). During operation the weather temperature was measured (15 C) and humidity was ( 27 % ) The vibration level on the steering wheel was measured and analyzed .T

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Publication Date
Mon Dec 03 2012
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Window Size Changing on Satellite Image Segmentation Using 2D Fast Otsu Method
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