The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

Beta thalassemia major (BTM) is a genetic disorder that has been linked to an increased risk of contracting blood-borne viral infections, primarily due to the frequent blood transfusions required to manage the condition. One such virus that can be transmitted through blood is the Human Parvovirus B19 (B19V). The aim of this study was to investigate the frequency and molecular detection of B19V. This study included 60 blood donors as controls and 120 BTM patients. B19V was identified by serology, which measured B19-IgG and B19-IgM antibodies. Nested Polymerase Chain Reaction (nPCR) was employed to target the VP1/VP2 structural proteins. The results showed that B19V seropositivity represents 27.5% (33 out of 120) in BTM patients, and

This study was aimed to use plant tissue culture technique to induce callus formation of Aloe vera on MS. Medium supplied with 10 mg/l NAA and 5 mg/l BA that exhibit the best results even with subculturing. As the method of [1] 1g. dru weight of callus induced from A. vera crown and in vivo crown were extracted then injected in HPLC using the standards of Ascorbic acid (vit. C), Salysilic acid and Nicotenic acid (vit. B5) to compare with the plant extracts. Results showed high potential of increasing some secondary products using the crown callus culture of A. vera as compared with in vivo crown, Ascorbic acid was 1.829 ?g/l in in vivo crown and increased to 3.905 ?g/l crown callus culture . Salysilic acid raised from 3.54 ?g/l in in vivo c

Background: Malignant lymphoma is a term that describes primary tumors of the lymphoreticular system, almost all of which arise from lymphocytes.MMP-1 is the most ubiquitously expressed interstitial collagenase, a subfamily of MMPs that cleaves stromal collagens. It is also called collagenase-1.TIMPs which inhibits MMP activity and thereby restrict extracellular matrix breakdown, TIMP-1 is a stromal factor that has a wide spectrum of functions in different tissues. Material and Methods: This study was performed on (68) formalin-fixed, paraffin-embedded blocks, histopathologically diagnosed as lymphoma (head and neck lesions). Immunohistochemical staining of MMP1and TIMP1 was performed on each case of the study sample. Results: The expressio

Background: There are various secreted proteins affecting the prognosis of oral squamous cell carcinoma (OSCC) and one of them is Angiopoietin-2(Ang-2) which is thought to have an essential role in the development and progression of the tumor. Aim of the study: This study was conducted to determine the expression of (Ang-2) in (OSCC) to assess its correlations with clinicopathological parameters of the tumor. Material and Methods: 36 formalin- fixed, paraffin- embedded tissue blocks histologically diagnosed as OSCC were examined for Ang-2 immunohistochemical expression semi quantitively. Results: The expression of Ang-2 was significantly associated with histopathological grade (P value=0.023), while there is no significant association wi