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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 Apr 01 2020
Journal Name
Diyala Journal Of Medicine
Histological Evaluation of Local Application of Flavonoid Extract of Capparis Spinosa on Wound Healing in Alloxan-Induced Diabetic Rats
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Publication Date
Tue Jan 03 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
High Tumor Levels of Ki-67, VEGF and Endostatin Are Associated with Progression of Breast Cancer in Iraqi Women
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Background: Breast cancer (BC) is the most widespread cancer among women worldwide. Its incidence and mortality rates have risen in the previous three decades as a result of changes in risk factor profiles, improved cancer registry, and cancer detection. Objective: The study's goals were to establish if Ki-67 could be used as a potential marker in serum of cancer disease patients as well as their interaction with vascular endothelial growth factor (VEGF) and ES in various stages of breast cancer to assess their function in the progression of BC. Materials and Methods: The levels of Ki-67, VEGF and endostatin (ES) in serum were assessed by commercial enzyme linked immunosorbent assay (ELISA) kits in 60 women diagnosed with breast cancer

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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
In vitro Performance of Polymethyl–methacrylate with Ultra High Density Poly Ethylene Fiber and Nano Zirconium Oxide Particles Composite
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Background: Poly (methyl methacrylate) has been widely utilized for fabrication of dentures for many years as it has good advantages but not achieved all demands of the mechanical properties such as low transverse strength, low impact strength, low surface hardness, high water solubility and high water sorption. Material and method: To provide bonding between ZrO2 nanoparticles and PMMA matrix, the ZrO2 Nano-fillers were surface-treated with a saline coupling agent. Plasma surface treatment of polyethylene (PE) fiber was done to change surface fiber by using DC- glow discharge system. For characterization of interring any functional groups, the (FTIR) spectrum were done .then the mechanical properties studied to choose the appropriate perc

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Publication Date
Tue Mar 12 2019
Journal Name
Hematology Reports
Studying Anemia of Chronic Disease and Iron Deficiency in Patients with Rheumatoid Arthritis by Iron Status and Circulating Hepcidin
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Anemia of chronic disease (ACD) and iron deficiency anemia (IDA) are the two most important types of anemia in rheumatoid arthritis (RA). Functional iron deficiency in ACD can be attributed to overexpression of the main iron regulatory hormone hepcidin leading to diversion of iron from the circulation into storage sites resulting in iron-restricted erythropoiesis. The aim is to investigate the role of circulating hepcidin and to uncover the frequency of IDA in RA. The study included 51 patients with RA. Complete blood counts, serum iron, total iron binding capacity, ferritin, and hepcidin- 25 were assessed. ACD was found in 37.3% of patients, IDA in 11.8%, and combined (ACD/IDA) in 17.6%. Serum hepcidin was higher in ACD than in con

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Publication Date
Tue Jan 01 2019
Journal Name
Biomedical & Pharmacology Journal
Antioxidants and Hepatoprotective Studyof a Purified Bauhinia Variegate Leaves and Flowers against Carbon Tetrachloride-Induced Toxicity in Experimental Rats
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This study was designed to investigate the hepatoprotective activity and antioxidant enzymes of purified Bauhinia variegate leaves extract and purified flowers extract were administered (200 mg/kg, orally once daily) to reduce the effect of carbon tetrachloride-damage in rat’sliver for three weeks. Thereafter, the levels of some serum biochemical factorssuch as alanine aminotransferase, aspartate aminotransferase, alkaline phosphatase,and the activity of three different antioxidant enzymes (glutathione, superoxide dismutase, and catalase) were investigated.Liver homogenate can used to estimated antioxidant parameters: glutathione, superoxide dismutase and catalase. The purified Bauhinia variegate leaves and purified flowers significantly

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Determination of hepcidin (25) level in hemodialysis Iraqi male patients and its relation with erythropoietin and some biochemical parameters
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Background: Anemia is a common finding in patients with renal failure disease and it is, primarily, due to reduced production of iron and erythropoietin. Therefore, the aim of current study was to evaluate the relationship between serum level of hepcidin 25, on the one hand, and levels of serum iron, total iron-binding capacity, serum erythropoietin and transferrin saturation% in Iraqi male patients undrgoning haemodialysis.. Methods: Serum from75 males in the end stage of hemodialysis, as group one, and 25 Iraqi healthy malecontrols, as group two, were recruited in this study. Results: Data from current study showed significant increase in hepcidin 25 and significant decrease in serum iron, total iron-binding capacity, transferrin saturati

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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Assessment of Some Physiological, Immunological and Molecular Biomarkers in Sample of Iraqi Women Undergoing Caesarean Section and Normal Delivery
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     Pregnancy and delivery are physiological conditions that are marked by abrupt alterations to hormones, immunological and molecular characters. The current study aimed to evaluate oxytocin (OT), prolactin (PRL), cortisol and insulin growth factor-2 (IGF-2) levels as physiological biomarkers; programmed cell death protein-1 (PD-1), programmed cell death ligand-1 (PD-L1),interleukin-6 (IL-6) as immunological biomarkers, and single nucleotide polymorphisms (SNPs; rs53576 and rs2254298) of oxytocin receptor gene OXTR as molecular factors in samples of Iraqi women undergoing caesarean section (CS) and normal delivery (ND). Blood samples were collected from 96 pregnant women at term with ages ranging between 16-43 years. Regarding

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Publication Date
Thu Mar 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synergistic Effect of Potassium Iodide on Inhibitive Performance of Propyl Alcohol during Corrosion of Mild Steel in 1.0M HCl
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   The inhibition of mild steel corrosion in 1.0M HCl by 1-propanol and the synergistic effect of potassium iodide (KI) was investigated using weight loss and polarization techniques in the temperature range (30 ‒ 50) ̊ C. A matrix of Doelhert to three factors was used as the experimental design, adopting weight loss results as it permits the use of the response surface methodology which exploited in determination of the synergistic effect as inhibition on the mild steel. The results were confirmed using electrochemical polarization measurements. Experimental results showed that the inhibition efficiency (IE%) increases with increase in concentration of inhibitor and with increasing of temperature. The addition iodide ions t

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Publication Date
Tue Feb 10 2026
Journal Name
F1000research
Simultaneous Numerical Determination of Two Time-dependent Coefficients in Second Order Parabolic Equation With Nonlocal Initial and Boundary Conditions
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Background This study establishes a mathematically consistent and computational framework for the simultaneous identification of two time-dependent coefficients in a one-dimensional second-order parabolic partial differential equation. The considered problem is governed by nonlocal initial, boundary, and integral overdetermination conditions. Methods The direct problem is solved using the Crank-Nicolson finite difference method (FDM), which ensures unconditional stability and second-order accuracy in both spatial and temporal discretizations. The corresponding inverse problem is reformulated as a nonlinear regularized least-squares optimization problem and efficiently solved used the MATLAB subroutine

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Publication Date
Wed Feb 01 2023
Journal Name
Tropical Journal Of Natural Product Research
Expression of algD Gene in Single- and Dual-Species Biofilms of Pseudomonas aeruginosa and Staphylococcus aureus Under Starvation Stress
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Dual-species biofilms of Pseudomonas aeruginosa and Staphylococcus aureus generate difficult-to-treat illnesses. Nutrition stress in biofilms affects physiology, microbial metabolism, and species interactions, impacting bacteria growth and survival. Furthermore, the function of alginate, which is encoded by the algD gene, in the production of biofilms has been established. The present study aimed at investigating the impact of starvation on algD gene expression in single-species biofilm of P. aeruginosa and dual-species biofilms of P. aeruginosa and S. aureus from hospital sewage. A total of six P. aeruginosa and six S. aureus isolates were obtained from the microbiology laboratory at the Department of Biology, College of Science, Universit

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