As a result of the entry of multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying and rectifying the current accounting processing in the State Company for Foodstuffs Trading according to the international accounting criterion No.(31) concerning the investment in the joint projects as well as setting up a proposed accounting framework about the investments in the Joint projects.
Background Osteoarthritis is a chronic degenerative disorder with rising prevalence. Early detection of structural damage is difficult. Consequently, there is a pressing demand for reliable biomarkers that enable an earlier diagnosis of osteoarthritis. The aim is to investigate the level of serum fibulin-3 in patients with primary knee osteoarthritis and its correlation with disease severity. Subjects and methods A case–control study was conducted at the Baqubah Teaching Hospital from November 2023 to January 2024. One hundred twenty persons participated in this study (eighty females with the diagnosis of knee osteoarthritis in its early and late stages, and forty age-matched, apparently healthy control. Serum fibulin-3, ESR, CRP, and cal
... Show Morein this paper, we study and investigate a simple donor-acceptor model for charge transfer formation using a quantum transition theory. The transfer parameters which enhanced the charge transfer and the rate of the charge transfer have been calculated. Then, we study the net charge transfer through interface of Cu/F8 contact devices and evaluate all transfer coefficients. The charge transfer rate of transfer processes is found to be dominated in the low orientation free energy and increased a little in decreased potential at interface comparison to the high potential at interface. The increased transition energy results in increasing the orientation of Cu to F8. The transfer in the system was more active when the system has large driving for
... Show MoreThe harvest of hydrocarbon from the depleted reservoir is crucial during field development. Therefore, drilling operations in the depleted reservoir faced several problems like partial and total lost circulation. Continuing production without an active water drive or water injection to support reservoir pressure will decrease the pore and fracture pressure. Moreover, this depletion will affect the distribution of stress and change the mud weight window. This study focused on vertical stress, maximum and minimum horizontal stress redistributions in the depleted reservoirs due to decreases in pore pressure and, consequently, the effect on the mud weight window. 1D and 4D robust geomechanical models are
This study examines traveling wave solutions of the SIS epidemic model with nonlocal dispersion and delay. The research shows that a key factor in determining whether traveling waves exist is the basic reproduction number R0. In particular, the system permits nontrivial traveling wave solutions for σ≥σ∗ for R0>1, whereas there are no such solutions for σ<σ∗. This is because there is a minimal wave speed σ∗>0. On the other hand, there are no traveling wave solutions when R0≤1. In conclusion, we provide several numerical simulations that illustrate the existence of TWS.
This work is to examine the employment of curved fins to boost heat recovery in a double-pipe containment system filled with phase change material (PCM). The study utilizes CFD modeling, validated against experimental benchmarks, to evaluate how various geometric parameters of curved fins affect system performance. Findings demonstrate that adjusting the fin angular curvature from 60◦ to 180◦ yielded a 22.1 % decrease in the time required for solidification while simultaneously improving heat recovery efficiency by 32.0 %. When the fin base spacing was increased from 5 mm to 15 mm, the system showed a 14.5 % solidification time saving and a 20.9 % heat recovery improvement. Furthermore, modifying the joining angle between upper fins fro
... Show MoreAbstract Intrahepatic cholestasis is clinical syndrome which cause either by defect in synthesis or bile acid flow, the pathophysiology of cholestasis is complicated by a number of variables, including oxidative stress, inflammatory response, and dysregulation of bile acid transporter . Rats, mice, and guinea pigs were utilized as experimental animals, and ANIT was administered to them in order to create a model that closely resembled intrahepatic cholestasis in human. This study examined the protective effects of papaverine, a non-narcotic opium alkaloid derived from papaver somniferum and discovered as an FXR agonist, on cholestasis in rats induced by alpha-naphthylisothiocyanate (ANIT). Rats utilized in this study divid
... Show MoreThe rapid advancements in wireless technology and digital electronics have led to the widespread adoption of compact, intelligent devices in various aspects of daily life. These advanced systems possess the capability to sense environmental changes, process data, and communicate seamlessly within interconnected networks. Typically, such devices integrate low-power radio transmitters and multiple smart sensors, hence enabling efficient functionality across wide ranges of applications. Alongside these technological developments, the concept of the IoT has emerged as a transformative paradigm, facilitating the interconnection of uniquely identifiable devices through internet-based networks. This paper aims to provide a comprehensive ex
... Show MoreUtilizing phase change materials in thermal energy storage systems is commonly considered as an alternative solution for the effective use of energy. This study presents numerical simulations of the charging process for a multitube latent heat thermal energy storage system. A thermal energy storage model, consisting of five tubes of heat transfer fluids, was investigated using Rubitherm phase change material (RT35) as the. The locations of the tubes were optimized by applying the Taguchi method. The thermal behavior of the unit was evaluated by considering the liquid fraction graphs, streamlines, and isotherm contours. The numerical model was first verified compared with existed experimental data from the literature. The outcomes re
... Show MoreCurrently, there is an intensive development of bipedal walking robots. The most known solutions are based on the use of the principles of human gait created in nature during evolution. Modernbipedal robots are also based on the locomotion manners of birds. This review presents the current state of the art of bipedal walking robots based on natural bipedal movements (human and bird) as well as on innovative synthetic solutions. Firstly, an overview of the scientific analysis of human gait is provided as a basis for the design of bipedal robots. The full human gait cycle that consists of two main phases is analysed and the attention is paid to the problem of balance and stability, especially in the single support phase when the biped
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