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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
Thu Sep 01 2022
Journal Name
Precision Radiation Oncology
Assessment of dose‐volume histogram statistics using three‐dimensional conformal techniques in breast cancer adjuvant radiotherapy treatment
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Abstract<sec><title>Objective

Breast cancer (BC) is first of the top 10 malignancies in Iraq. Dose‐volume histograms (DVHs) are most commonly used as a plan evaluation tool. This study aimed to assess DVH statistics using three‐dimensional conformal radiotherapies in BC in an adjuvant setting.

Methods

A retrospective study of 70 histologically confirmed women diagnosed with BC was reviewed. The study was conducted between November 2020 and May 2021, planning for treatment with adjuvant three‐dimensional conformal radiotherapies. The treatment plan used for each woman was based on an analysis of the volumetric dose, inclu

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Publication Date
Sun Jun 04 2023
Journal Name
Iraqi Journal Of Biotechnology,
Gene Expression of Adenosine Deaminase Genes 1 and 2 in Female Iraqi Patients with Autoimmune Thyroid Disease
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The current study was carried out to investigate the correlation of gene expressions of ADA1 and ADA2 genes with the development of autoimmune thyroid disease (AITD) in a sample of Iraqi females. One hundred patients with AITD and 80 controls were included. Quantitative real time polymerase chain reaction (qRT–PCR) was utilized for investigation of ADA1 and ADA2 gene expression among patients and controls. The correlation of age and body mass index (BMI) with AITD occurrence comparing with controls was studied. Based on the results of this study, there is high expression level of ADA1 and ADA2 genes in patients compared with healthy controls; also, the gene expression fold (2-ΔΔCT) of ADA1 and ADA2 among AITD patients was recorded and a

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
Processing of missing values in survey data using Principal Component Analysis and probabilistic Principal Component Analysis methods
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The idea of ​​carrying out research on incomplete data came from the circumstances of our dear country and the horrors of war, which resulted in the missing of many important data and in all aspects of economic, natural, health, scientific life, etc.,. The reasons for the missing are different, including what is outside the will of the concerned or be the will of the concerned, which is planned for that because of the cost or risk or because of the lack of possibilities for inspection. The missing data in this study were processed using Principal Component  Analysis and self-organizing map methods using simulation. The variables of child health and variables affecting children's health were taken into account: breastfeed

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Publication Date
Thu May 01 2025
Journal Name
Biochemical And Celuular Archives
Interleukin-38 (il-38) is a Novel Biochemical Marker in Sera of Iraqi Patients with Alzheimers Disease
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ABSTRACT : Alzheimer’s disease (AD) is one of the most common inflammatory neurodegenerative diseases linked with dementia, it is characterized by the deposition of amyloid beta-peptide (Ab) in the brain. The present study aims to innovate a biochemical relationship between AD and interleukin 38 (IL-38) as an anti-inflammatory cytokine, expose novel mechanisms and concepts regarding other biochemical parameters studied previously or recently in AD patients and also examine the biochemical action of memantine (10 mg daily) on AD patients. Sixty (60) diagnosed AD patients participated in the present study and classified into four (4) groups: G3 were composed of (15) newly diagnosed males (52-78) years / without treatment, G4 composed of (15

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Publication Date
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF FIVE NEMATODE SPECIES IN SOME WATER BIRDS FROM AL-HAMMAR MARSH, SOUTH OF IRAQ
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Parasitological investigation of piscivorous birds in Al-Hammar marsh south of Iraq during December-February 2004 and December 2005 were revealed that water birds infected with five nematode species, which belong to three different superfamilies, Desmidocercella numidica (Seurat, 1920) (Superfamily: Aproctoidea) from three piscivorous birds including Grey heron Ardea cinerea, Bittern Botaurusstellaris, and small white heron Ardeola ralloides; Avioserpens sp. 1 and Avioserpens sp. 2 (Superfamily: Dracunculoidea) from small bittern Ixobrychus minutus and black glossy ibis Plegadisfalcinellus respectively; Baruscapillaria sp. and Baruscapillarinae gen. sp. (Sup

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
MIXED CONVECTION PHENOMINA AFFECTED BY RADIATION IN A HORIZONTAL RECTANGULAR DUCT WITH COCENTRIC AND ECCENTRIC CIRCULAR CORE
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The numerical investigation has been performed to study the radiation affected steady state laminar mixed convection induced by a hot inner varied positions circular core in a horizontal rectangular channel for a fully developed flow. To examine the effects of thermal radiation on thermo fluid dynamics behavior in the eccentric geometry channel, the generalized body fitted co-ordinate system is introduced while the finite difference method is used for solving the radiative transport equation. The governing equations which used are continuity, momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function. After validating numerical results for the case without radiation, the detailed radiatio

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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)
Uric Acid as a Natural Scavenger of Peroxynitrite in a Sample of Iraqi Patients with Rheumatoid Arthritis
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Rheumatoid arthritis (RA) is a chronic inflammatory disease associated with decreased antioxidant state .This study aim to investigate the status of oxidant/antioxidant in a sample of  Iraqi patients with RA and the role of peroxynitrite and its natural scavenger uric acid in them .This case-controlled study was conducted at Baghdad teaching hospital /Baghdad from December 2010-May 2011 . Twenty-five patients with mean age 39 years and 25 apparently healthy subject as controls with mean age 29 years were included in the study .Investigations include estimation of serum levels of nitric oxide (NO)  ,peroxynitrite (PN) , malondialdehyde (MDA)  , and uric acid (UA) .Serum PN levels were significantly elevated in RA patients a

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Optimization and Prediction of Process Parameters in SPIF that Affecting on Surface Quality Using Simulated Annealing Algorithm
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Incremental sheet metal forming is a modern technique of sheet metal forming in which a uniform sheet is locally deformed during the progressive action of a forming tool. The tool movement is governed by a CNC milling machine. The tool locally deforms by this way the sheet with pure deformation stretching. In SPIF process, the research is concentrate on the development of predict models for estimate the product quality. Using simulated annealing algorithm (SAA), Surface quality in SPIF has been modeled. In the development of this predictive model, spindle speed, feed rate and step depth have been considered as model parameters. Maximum peak height (Rz) and Arithmetic mean surface roughness (Ra) are used as response parameter to assess th

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Publication Date
Sat Dec 20 2025
Journal Name
Bulletin Of The Iraq Natural History Museum
DISPERSAL OF HARD TICKS (ACARI, IXODIDAE) ON SHEEP OVIS ARIES LINNAEUS, 1758 IN DIFFERENT REGIONS OF IRAQ
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A total of 400 hard tick specimens (250 ♂♂, 150 ♀♀) were collected from 160 sheep Ovis aries Linnaeus, 1758 out of 200 samples examined in the different localities of Iraq, representing an infestation rate of 80% of the sheep. The results of the current research identified eight species of hard ticks belonging to two genera, Hyalomma C. L. Koch, 1844 and Rhipicephalus Koch,1844 and belonging to the Ixodidae family, as follows: Hyalomma anatolicum Koch, 1844, H. excavatum Koch, 1844, H. impeltatum Schulze & Schlottke, 1930, H. scupense Schulze, 1919, Rhipicephalus bursa Canastrini & Fanzago, 1878, R. camicasi Morel, Mouchet & Rodhain, 1976, R. sanguineus Latreille, 1806, and R. turanicus Pomerantsev, 1936. Molec

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Publication Date
Wed Dec 30 2020
Journal Name
Al-kindy College Medical Journal
Measurement of plasma fibrinogen and D-dimer in a sample of Iraqi patients with solid malignant tumors
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Background: Multifactor affect the pathogenesis of thrombosis in solid malignancy; however, a significant role is attributed to the cancer cells ability to interact with and activate the host hemostatic system. [1] 

Hemostasis is highly correlated to tumor growth, angiogenesis and metastasis, modulation of these pathways reflects interesting and promising treatment options in the future. [1]

Most patients with cancer frequently suffer from chronic compensated DIC and have abnormal laboratory coagulation tests without clinical manifestations of thrombosis, which is a subclinical hypercoagulable state that can be detected by varying degrees of activation of blood clotting. The results of laboratory tests in th

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