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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
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Possible Augmentive Effect of Antioxidant Vitamin C in Patients with Essential Hypertension Treated with Amlodipin or Enalapril
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Hypertension is identified as one of the most significant risk factors for cardiovascular diseases (CVDs). There is growing evidence showing that oxidative stress plays a major role in hypertension. Increased production of reactive oxygen species and decrease bioavailability of antioxidant have been demonstrated in experimental and human hypertension. The present study was directed to determine the beneficial effect of the antioxidant vitamin C in patients with essential hypertension treated with the calcium channel blocker (amlodipine) or with the angiotensin converting enzyme inhibitor (enalapril). Ninety six patients (50 females and 46 males) with essential hyp

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Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
CHANGES OF CUTICULAR PROPERTIES IN ADULT EPHESTIA CAUTELLA(WALKER) LEPIDOPTERA: PYRALIDAE, DEVELOPED AFTER CESSATION OF EGGS GROWTH
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Both normally developed insects and insects developed after cessation of eggs growth were
used in this work. Cessation of eggs growth occurred following abnormal conditions, which
lasted for 3.5 months before developing into adults, due to the war led by the U.S. and her
alliances against Iraq. These insects showed low rates of water contents and an active response
to water loss. Therefore their tolerance of desiccation was weak. In addition, they had an active
ability to restore their water loss quickly, after return them to a culture, this indicates that some
changes occurred in their integumentary properties were not permanent and took their turn
within one population only, but may or may not serve this population

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Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Effect of Metformin Therapy on Reducing Leptin Resistance and Enhancing Ovulation in Women with Polycystic Ovary Syndrome
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Background: The relation between insulin resistance ,leptin levels and other hormones in women with polycystic ovary syndrome(PCOS) is still controversial.Metformin therapy is proved effective in reducing insulin resistance and also in some studies it was seen to be effective in reducing leptin levels.
Al- Kindy Col Med J 2012 ; Vol .8 No. (2) p: 65
Objective: to study the effect of metformin on reducing leptin levels and enhancing ovulation in PCOS women.
Methods:metformin 500mg 3 times daily for 3 months was was given to 36 women
with proved PCOS, in addition to that, other parameters were included.
Results:28 women out of 36(77.78%) showed an evidence of ovulation ovulation after 3 months of metformin therapy(p<0.01)

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Publication Date
Mon Nov 01 2021
Journal Name
Archives Of Razi Institute
RAPD Fingerprinting and Genetic Diversity of Salmonella Spp. Isolated from Broiler and Layer Flocks in Karbala, Iraq
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Salmonellosis in poultry is one of the most significant bacterial infections causing mortality, reduced production, and serious economic losses. This study aimed to study the molecular diversity among Salmonella isolates and investigate the epidemiological spread of these bacteria in broiler and layer chicken flocks in five different farms in Karbala, Iraq, using random amplified polymorphic DNA (RAPD) polymerase chain reaction (PCR). In total, 217 cloac a swabs were collected from the farms, out of which 129 and 88 swabs were taken from broiler and layer chickens. The samples were screened by PCR for S. enterica subsp. enterica using primers specific for the invA gene. Afterward, RAPD-PCR with uniplex or multiplex octamer primers was appli

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Publication Date
Fri Jun 27 2008
Journal Name
Arabian Journal Of Geosciences
Upper Cretaceous carbonate hosted zinc–lead–barite deposits in Northern Thrust Zone, northern Iraq: petrography and geochemistry
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Publication Date
Thu Apr 27 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Total L-carnitine and insulin resistance in non-obese and obese Iraqi women with polycystic ovary syndrome
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Background: Polycystic ovary syndrome (PCOS) is one of the most frequent endocrine illnesses affecting reproductive - age women. L-carnitine has important roles in oxidative stress, energy production and glucose metabolism. It affects insulin resistance as decreased plasma carnitine level has been well reported in type II diabetes mellitus. Hence, it means L-carnitine may reduce insulin resistance which is found in PCO disease. Objective: This study aims to measure the level of L-carnitine and insulin resistance in both obese and non- obese patients with PCOS. Patients and Methods: Sixty women within the reproductive age with PCOS (30 obese and 30 non- obese) were recruited from the Gynecology and Obstetrics Outpatient Clinic in Baghdad T

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Publication Date
Mon Apr 23 2018
Journal Name
International Journal Of Quantum Information
Key rate estimation of measurement-device-independent quantum key distribution protocol in satellite-earth and intersatellite links
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In this work, an estimation of the key rate of measurement-device-independent quantum key distribution (MDI-QKD) protocol in free space was performed. The examined free space links included satellite-earth downlink, uplink and intersatellite link. Various attenuation effects were considered such as diffraction, atmosphere, turbulence and the efficiency of the detection system. Two cases were tested: asymptotic case with infinite number of decoy states and one-decoy state case. The estimated key rate showed the possibility of applying MDI-QKD in earth-satellite and intersatellite links, offering longer single link distance to be covered.

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Different Soil Organic Carbon Content in Different Soils on Water Holding Capacity and Soil Health
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Abstract<p>An experiment was carried out to study the effect of soil organic carbon (SOC) and soil texture on the distance of the wetting front, cumulative water infiltration (I), infiltration rate (IR), saturated water conductivity (Ks), and water holding capacity (WHC). Three levels ( 0, 10, 20, and 30 g OC kg-1 ) from organic carbon (OC) were mixed with different soil materials sandy, loam, and clay texture soils. Field capacity (FC) and permanent wilting point (PWP) were estimated. Soil materials were placed in transparent plastic columns(12 cm soil column ), and water infiltration(I) was measured as a function of time, the distance of the wetting front and Ks. Results showed that advance we</p> ... Show More
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Publication Date
Mon Oct 17 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Focus Assessment of Transthoracic Echocardiography post septostomy Procedure in Patients Undergoing Ablation of Left Atrial Supraventricular Tachycardia
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Background: Echocardiography has an important role to follow up patients with Iatrogenic atrial septaldefect (IASD) and after Catheter ablation during electro-physiological study.Objectives: evaluating the impact of non-invasive Transthoracic Echocardiography (TTE) parameters(LAVI, LVEF, ASD size and E/e`) post radiofrequency ablation of left atrial arrhythmia.Patients and methods: for the evaluation of the atrial septal defect, a transthoracic echocardiography(TTE) was used in patients who underwent left atrial arrhythmia ablation, enrolled in prospective studyin the Iraqi center for cardiac diseases, in cooperation with university of Baghdad /college of medicineResults: The outcomes of the present study were assessed according to

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Publication Date
Sat Jul 08 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Estimation of Superoxide Dismutase, Matrix-metalloprotinase-9, and Interleukin -18 in Patients with Type Two Diabetes Mellitus
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Antioxidant status imbalance and inflammatory process are cooperative events involved in type 2 diabetes mellitus. This study aimed to investigate     superoxide dismutase as a potential biomarkers of antioxidant imbalance, matrix-metaloprotinase-9,   and interleukin -18  as biomarkers of inflammation in serum and to estimate  the effects of other confounding factors  gender, age and finally measuring the relation among the interested biomarkers.

This case - control study included 50 patients,   and   45 of  healthy subjects matched age –gender were also enrolled  in this study as a control group.    The   focused &nbsp

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