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: Odontogenic cysts include a group of osseodestructive lesions that frequently affect the jaws. Those cysts could derive from odontogenic epithelium and occur in the tooth-bearing regions of the jaws. The aims of this study were to evaluate the immunohistochemical expression of Cyclin D1 in Keratocystic Odontogenic Tumor, Dentigerous cyst and Radicular cyst in epithelium and connective tissue capsule. Materials and Methods: In this study, thirty formalin fixed paraffin embedded tissue blocks of Odontogenic cysts and Tumor, consist of 14 Keratocystic Odontogenic Tumor, 8 dentigerous cysts and 8 radicular cysts were analyzed immunohistochemically for the presence of Cyclin D1 proteins. Results: Strong to moderate expression of Cy
... Show MoreABSTRACT Background: Polycystic ovarian syndrome (PCOS) is one of the most important reproductive and endocrine disorders in women at reproductive age. It's associated with metabolic disorder, obesity, insulin resistance and oxidative stress chronic periodontitis and PCOS both of them associated with low chronic grade of inflammation. The prevalence of periodontal disease seems to be higher in women with PCOS. Superoxide dismutase enzyme (SOD) is an important circulating marker and protecting enzyme helping the body tissues to get rid of reactive oxygen species (ROS) that damage the tissue. Aim of the study: The aim of this study was to measure and compare the levels of (SOD) among group of chronic periodontitis patients with PCOS, group
... Show MoreObjective: The goal of this research was to evaluate where selenium nanoparticles impact the activity of antibodies in immunized lambs with foot and mouth vaccines by modulating the immune system. Materials and Methods: Two groups of lambs of 3–4 months of age were injected with 1 ml of ARRIAH-VAC vaccine intramuscularly in the neck, five Lambs were given selenium nanoparticles (size 100 nm) oral administration of selenium nano dose of 0.1 mg/kg of body mass once every day for sixty days considered as group one (G1) while the other five used as control Group 2 (G2). Results: This resulted in the establishment of an immune response, as evidenced by a rise in antibody titer in the blood using the ELISA test for three serotypes A,
... Show MoreIn order to reduce the environmental pollution associated with the conventional energy sources and to achieve the increased global energy demand, alterative and renewable sustainable energy sources need to be developed. Microbial fuel cells (MFCs) represent a bio-electrochemical innovative technology for pollution control and a simultaneous sustainable energy production from biodegradable, reduced compounds. This study mainly considers the performance of continuous up flow dual-chambers MFC
fueled with actual domestic wastewater and bio-catalyzed with anaerobic aged sludge obtained from an aged septic tank. The performance of MFCs was mainly evaluated in terms of COD reductions and electrical power output. Results revealed that the C
IN this work, a titanium dental implant was modified by electro-polymerized of 4-allyl-2-methoxyphenol (Eugenol) using direct current lower than 3.5 volt. The modification of titanium dental implant was achieved to improve its corrosion resistant. Fourier transform infrared spectroscopy (FTIR) was employed to confirm the electro-polymerization of Eugenol to Poly Eugenol (PE) on pure titanium. Deposition of PE on titanium was confirmed by X-ray diffraction and was characterized by thermogravimetric analysis (TGA). The surface morphology of polymeric film were examined through scanning electron microscopy (SEM). Coated titanium by (PE) revealed a good corrosion protection efficiency even at temperature ranged (293-323)K in artificial saliva.
... Show MoreThe advancements in horizontal drilling combined with hydraulic fracturing have been historically proven as the most viable technologies in the exploitation of unconventional resources (e.g., shale and tight gas reservoirs). However, the number of fractures, well timing, and arrangement pattern can have a significant impact on the project economy. Therefore, such design and operating parameters need to be efficiently optimized for obtaining the best production performance from unconventional gas reservoirs. In this study, the process of selecting the optimal number of fractures was conducted on a section of a tight gas reservoir model (based on data from the Whicher Range (WR) tight gas field in Western Australia). Then, the optimal number
... Show MoreIn this paper, a random transistor-transistor logic signal generator and a synchronization circuit are designed and implemented in lab-scale measurement device independent–quantum key distribution systems. The random operation of the weak coherent sources and the system’s synchronization signals were tested by a time to digital convertor.
Aim: Rats are accused in disseminating many zoonotic diseases. This study aimed to isolate and identify bacteria from internal organs of rats captured in Baghdad City, Iraq. Materials and Methods: A total of 120 black rats (R. rattus) were trapped from different areas in Baghdad city. Rats were kept in individual plastic cages for 3 h before euthanizing. Deep pharyngeal swab, intestinal content, urine, and pieces of the liver and spleen, lung, kidney, and brain were obtained aseptically. The specimens were inoculated into peptone water and incubated at 37°C for 24 h for enrichment. A loopful of each specimen was then subcultured onto MacConkey Agar, Blood Agar, and Mannitol Salt Agar. CHROMagar O157 H7 and CHROMagar Listeria were u
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