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The Accounting For Investments In Joint Projects Accounting to the International Accounting Standard: An applied Study at the General Company for food Stuff Trading
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   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.                              

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Estimation of Serum Osteocalcin Levels in Osteoporotic Postmenopausal Iraqi Women with Type 2 Diabetes Mellitus
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Background: Osteoporosis (OP) is a systemic disease characterized by low bone mass and micro architectural deterioration of bone tissue, resulting in an increased risk of fractures and has touched rampant proportions. Osteocalcin, one of the osteoblast-specific proteins, showed that its functions as a hormone improves glucose metabolism and reduces fat mass ratio. This study is aimed to estimate the osteocalcin and glucose level in blood serum of osteoporotic postmenopausal Women with and without Type 2 Diabetes.Materials and methods: 60 postmenopausal women with osteoporosis divided into two groups depending on with or without T2DM, 30 patients for each. Serum samples of 30 healthy postmenopausal women were collected as control group. Ost

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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Enhancing Heat Transfer in Tube Heat Exchanger by Inserting Discrete Twisting Tapes with Different Positions
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Enhancement of heat transfer in the tube heat exchanger is studied experimentally by using discrete twisted tapes. Three different positions were selected for inserting turbulators along tube section (horizontal position by α= 00, inclined position by α= 45 0 and vertical position by α= 900). The space between turbulators was fixed by distributing 5 pieces of these turbulators with pitch ratio    PR = (0.44). Also, the factor of constant heat flux was applied as a boundary condition around the tube test section for all experiments of this investigation, while the flow rates were selected as a variable factor (Reynolds number values vary from 5000 to 15000). The results s

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Publication Date
Wed Dec 06 2023
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization and Biological Activity of New Oleander Complexes against Bacteria Found in Polluted Water
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Natural polymers are often non-toxic, biodegradable, biocompatible, and safe. A novel ligand was synthesized as a natural polymer using chitosan and oleander plant extract [(2R,3S,4R,5S)-5-(acetoxyamino)-4-hydroxy-3,6-dimethoxytetrahydro-2H-pyran-2-yl) methyl (16R)-3-(((2S,4S,5R)-4-methoxy-2,5-dimethyltetrahydro-2H-pyran-2-yl)oxy-10,13,16-trimethyl-17-(5-oxo-2,5-dihydrofuran-3-yl) hexadecahydro-14H-cyclopenta [a] phenanthren-14-yl) phthalate] (Chitosan-Ph-Oleander). This ligand and its complexes with several metals (Cr+3, Mn+2, Fe+3, Ni+2, Cu+2, Zn+2) were characterized using FTIR, UV-visible and 1H-NMR spectroscopy, as well as by molar conductivity, magnetic moment, and TGA analysis. The biological activity for the prepared polymer

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Publication Date
Sat Jun 28 2014
Journal Name
Iraqi Postgraduate Medical Journal
Comparism Between Transvaginal Cervical Length Measurement and Digital Examination in Prediction of Imminent preterm Delivery
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BACKGROUND: Preterm labour is a major cause of perinatal morbidity and mortality, so it is important to predict preterm delivery using the clinical examination of the cervix and uterine contraction frequency. New markers for the prediction of preterm birth have been developed such as transvaginal ultrasound measurement of cervical length as this method is widely available. OBJECTIVE: To determine, whether transvaginal cervical length measurement predicts imminent preterm delivery better than digital cervical length measurement in women presented with preterm labour and intact membranes. PATIENTS AND METHODS: Two hundred women presented with preterm labour between 24 and 36+6 weeks of gestation were included in this study. All women subjecte

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Immunoglobulins assessment (IgE,G,A,M) in some Iraqi patients with acute and chronic urticaria
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60 patients diagnosed as having urticaria were included in the study ; 30 patients were effected with acute urticaria and 30 patients were affected with chronic urticaria. In addition, 30 healthy adult volunteers were selected as control group .The patients and control groups sera were examined with enzyme linked immunosorbent assay ( ELISA) to detect total level IgE and radial immunodiffusion (RID) to detect levels of IgG , IgA and IgM . The total level of IgE in acute urticaria ( 1.45±0.13) IU/mL and chronic urticaria (2.12 ± 0.10) IU/mL patients were significantly higher than the control groups ( 0.85 ± 0.10)IU/mL (p<0.05). The level of IgG in acute urticaria ( 12.5± 0.42) g/L and chronic (13.16±0.40) g/L patients , IgA in acute (2.

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Publication Date
Thu Dec 10 2009
Journal Name
Iraqi Journal Of Laser
Diagnosis and Treatment of Cervical Intraepithelial Neoplasia with Carbon Dioxide Laser Therapy in Selected Patients
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Female infection with HPV (human papilla virus) has been established as an essential cause of CIN (cervical intraepithelial neoplasia). The danger of transformation from CIN to frank malignancy should be considered. Objective: The goal of this study is to evaluate the effectiveness of CO2 laser vaporization of ectocervical lesion high grade squamous intraepithelial lesion (HGSIL). Patients and Methods: Four Female out of 150 affected with HGSIL lesions were submitted to CO2 laser vaporization and followed up in 4 months later, and 10 women with HGSIL lesion submitted to electrocautery diathermy for the comparison. Results: Among women treated by CO2 laser vaporization, 3 women had negative results (clear cervix), at 4 months follow up; o

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Publication Date
Thu Jul 21 2022
Journal Name
Journal Of Advanced Biotechnology And Experimental Therapeutics,
Effect of gentamicin and doxycycline on expression of relB and relE genes in Klebsiella pneumonia
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
A Computational Fluid Dynamics Investigation of using Large-Scale Geometric Roughness Elements in Open Channels
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The hydraulic behavior of the flow can be changed by using large-scale geometric roughness elements in open channels. This change can help in controlling erosions and sedimentations along the mainstream of the channel. Roughness elements can be large stone or concrete blocks placed at the channel's bed to impose more resistance in the bed. The geometry of the roughness elements, numbers used, and configuration are parameters that can affect the flow's hydraulic characteristics. In this paper, velocity distribution along the flume was theoretically investigated using a series of tests of T-shape roughness elements, fixed height, arranged in three different configurations, differ in the number of lines of roughness element

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Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Isolation and identification of intestinal parasites from Goats in some areas of Wasit Province, Iraq
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The current study was conducted on goats in various parts of Wasit Province, Iraq, from November 2021 to April 2022. The study aims to find and identify intestinal parasites (IPs) in goats in Wasit province. The goat's fresh fecal specimens (n=180) include cysts, eggs, oocysts, trophozoites and larval stages. One hundred eighty sheep feces samples were collected, and more than one parasite was isolated from one sample (mixed infection). According to the data acquired, the overall prevalence of intestinal parasites in goats was 52.77 (95 samples). In the current investigation, eleven distinct (IPs) species with infection rates were identified, including Toxocara vitulorum (Goeze, 1782) (16.66 %), Cryptosporidium sp.( Tyzzer, 1907) (1

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Gene frequency and haplotype analysis of HLA class I in patients with simple renal cysts
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Background: The study of human leukocytes (HLA) alleles, and haplotype frequencies within populations provide an important source of information for anthropological investigation, organ and hematopoietic stem cell transplantation as well as disease association, certain diseases showed association with specific alleles specially those of known or suspected hereditary origin or immunological basis, whether simple renal cyst is congenital or acquired is still unclear and need to be investigated.Objectives: To study the genetic aspect of simple renal cysts by detecting the gene frequency and the haplotype of HLA class I of patients with simple renal cysts, and to find the presence of these cysts in other family members.Method: Thirty patient

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