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: This study aimed to determine the value of Beta angle for a sample of Iraqi adults with class I skeletal and dental relations and to verify the existence of sexual dimorphism and to find out the relation between this angle and other craniofacial measurements. Materials and Methods: Sixty dental students (23 males and 37 females) with an age ranged between 20-31 years old and having class I skeletal and dental relations were chosen for this study. Each student was subjected to clinical examination and digital true lateral cephalometric radiograph. The radiographs were analyzed using AutoCAD 2007 computer program to measure the angular and linear variables. Descriptive statistics were obtained for the measurements for both genders
... Show MoreThe present study analyzes the effect of couple stress fluid (CSF) with the activity of connected inclined magnetic field (IMF) of a non-uniform channel (NUC) through a porous medium (PM), taking into account the sliding speed effect on channel walls and the effect of nonlinear particle size, applying long wavelength and low Reynolds count estimates. The mathematical expressions of axial velocity, stream function, mechanical effect and increase in pressure have been analytically determined. The effect of the physical parameter is included in the present model in the computational results. The results of this algorithm have been presented in chart form by applying the mathematical program.
Hydroxide upon the chemical composition and dry matter(DM) and organic matter(OM) digestibility . Rice straw was treated with 4% sodium hydroxide using 30% of DM basis moisture, and incubated at 40 ºC for 40 days., DM digestibility (DMD) was significantly affected (P<0.01) by the treatment , where DMD increased The objective of this experiment was to study the effect of physical form (long ,chopped and ground ) and washing rice straw treated with sodium from 42.32 to 45.41% , OM digestibility (OMD) and total digestible nutrient (TDN) increased(P<0.05) from 47.38 and 49.33 to 49.67 and 52.83% ,respectively. While hemicellulose content increased (P<0.05 ) from 261.71 to 268.17 gm/kg DM ,and metabolizable energy (ME) from 7.11 to 7.48 MJ/
... Show MoreOlive leaves extract is famous for its antioxidant and protective effects. In this study, the aqueous extract of Iraqi Olea europaea L. Leaves was investigated for its anti-diabetic effects against low double doses of alloxan induced Diabetes Mellitus in rats. Low double doses (75 mgKg body weight) of alloxan were injected intraperitoneally at day 1&29 of the experimental period in rats, whereas an aqueous extract of Iraqi Olea europaea L. Leaves was added continuously to their drinking water. Serum malondialdehyde concentration, total oxidative stress and oxidative stress index as oxidoreductive stress biomarker, activities of certain anti-oxidoreductive stress enzymes (glutathione peroxidase, super oxide dismutase and catalase) and concen
... Show MoreStaphylococcus aureus is one of the common causative agents of infections, from asymptomatic carriers to healthy individuals. It can colonize anterior nares of carriers with a high capability to resist different antibiotics. Students are susceptible to bacterial infection due to some factors, including poor health habits and surrounding school conditions. This study screened the rate of vancomycin- and methicillin- resistant Staphylococcus aureus nose carriers among secondary students in rural and urban schools and its association with some sociodemographic factors. The study sample included 300 male/female students aged 15-20 years from 12 schools of rural and urban areas during the period from November 2020 till May 2021. It was fo
... Show MoreWater level and distribution is very essential in almost all life aspects. Natural and artificial lakes represent a large percentage of these water bodies in Iraq. In this research the changes in water levels are observed by calculating the areas of five different lakes in five different regions and two different marshes in two different regions of the country, in a period of 12 years (2001 - 2012), archived remotely sensed images were used to determine surface areas around lakes and marshes in Iraq for the chosen years . Level of the lakes corresponding to satellite determined surface areas were retrieved from remotely sensed data .These data were collected to give explanations on lake level and surface area fluctuations. It is imp
... Show MoreExogenous levothyroxine dose modulation and euthyroidism achievement is a persistent challenge in clinical settings. This study strives to assess the adequacy of treatment and identify the patients’ factors that can be used to estimate the euthyroid levothyroxine dose. A secondary objective was to assess vitamin D supplementation impact on thyroid status.
A review of a prospectively collected information from 142 female patients from Baghdad Center of Nuclear Medicine from June 2019 until March 2020 who were receiving levothyroxine for different causes was done. After a follow-up period, the patients’ thyroid tests were assessed and the euthyroid doses for each cause category were statistically analyzed. Thyroid function was
... Show MoreThe impact of exposure to different sizes of particulate matter (PM1, PM2.5, PM7, and PM10) was evaluated in Babylon concrete plant workers who had been exposed to concrete dust for at least 10 years. The effects of these particles on the hematological parameters, malondialdehyde (MDA) levels, and antioxidant enzymes (catalase and glutathione peroxidase ) were examined. The results exhibited that the levels of PM2.5 and PM10 were higher than the acceptable limits approved by the National Ambient Air Quality Standards (NAAQS). The blood parameters, namely white blood cells (WBC), red blood cell (RBC) and platelets counts, demonstrated non-significant differences between workers exposed to the PM as compared to the control gro
... Show MoreBackground: Sex variations in coronary artery disease (CAD) are well documented. However, sex differences in coronary artery calcium (CAC) and its role in the detection of coronary artery stenosis remain controversial. Objective: To assess the impact of sex variation on coronary artery calcification and its efficacy in predicting coronary artery stenosis. Methods: This is a cross-sectional observational study including 230 consecutive patients with suspected CAD (120 men and 110 women) referred for coronary computed tomography angiography (CCTA). The study analyzed sex-based differences in the sensitivity and specificity of coronary artery calcification (CAC) for detecting moderate to severe stenosis across various coronary arteries
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