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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 Sep 01 2019
Journal Name
Meta Gene
Association of HLA-G + 3142G > C gene polymorphism and toll-like receptor-9 serum level in systemic lupus erythematosus patients
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Background: Human leukocyte antigen-G (HLA-G)and Toll-like receptor-9 (TLR-9)play a role in the regulation of autoimmune diseases and inflammatory processes. Aim of the study: To detect the HLA-G + 3142G > C gene polymorphism that associated with the susceptibility to SLE patients and associated with Hepatitis B infection and TLR-9 serum level. Patients and methods: This study was done on 75 SLE patients and 75 healthy control groups. Genotyping of HLA-G + 3142G > C were detected by PCR and PCR-RFLP methods. In addition to the estimation of Hepatitis B surface (HBs)antigen status by immunochromatography technique and TLR-9 serum level by ELISA technique. Results: The HLA-G + 3142G > C gene polymorphism between the SLE patients and controls

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Publication Date
Tue Apr 03 2018
Journal Name
Journal Of Entomology And Zoology Studies
Histological effects of growth hormone (GH) and Insulin-like growth factor-1 (IGF-1) on heart, liner and gizzard in chickens
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In the present study, histological study was carried out on adult chickens to shed light on the effects of GH and IGF-1 on the heart, liver, and gizzard. The microscopic examination had shown that GH and IGF1 promote protein synthesis in the heart tissue. The herein work referred to the presence of a considerable amount of adipose tissue among the bundles of cardiac muscles, which is related to the metabolic process. The results also revealed that GH and IGF-1 promote both protein synthesis and Mitosis in the tissues of the liver and gizzard Moreover, the above hormones stimulate apoptosis, regeneration and secretory activity in gizzard secretory glands

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Publication Date
Tue May 17 2022
Journal Name
Egyptian Journal Of Chemistry
Determination of Ferrous Ion in Pure & Pharmaceutical Preparation by Continuous Flow Injection Analysis Via Turbidmetric Utilizing NAG-4SX3-3D Analyzer
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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Evaluation of Interleukin-18 Serum Concentration and Gene Polymorphism (Rs1946518) in A Sample of Type-2 Diabetes Mellitus Patients from Iraq.
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Background Type two diabetes (T2DM) is characterized by insufficient insulin production and secretion. Additionally, the body develops insulin resistance which affects 90–95% of diabetics. Complex cytokines, receptors, genetic pathways, and the immune system are involved in T2DM. Interleukin-18 (IL-18) is one of the inflammatory cytokines associated with Type 2 diabetes. Environmental and genetic variables, including genetic polymorphisms, can increase T2DM risk and its consequences. Single nucleotide gene polymorphisms (SNPs) are important risk factors for diabetes that can be used to find the disease early and treat it better. Objective This study aimed to determine the levels of IL-18 in the serum of Iraqi patients with Type 2 diabetes

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Publication Date
Fri Dec 01 2017
Journal Name
Mustansiriya Medical Journal
Assessment of Antimicrobial Sensitivity of Bacterial Pathogens Isolated from Post-Cesarean Surgical Site Infection of Patients in Al-Elwiyah Maternity Hospital
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Publication Date
Tue May 06 2014
Journal Name
Plos One
Gastroprotective Activity of Ethyl-4-[(3,5-di-tert-butyl-2-hydroxybenzylidene) Amino]benzoate against Ethanol-Induced Gastric Mucosal Ulcer in Rats
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The study was carried out to determine the cytotoxic, antioxidant and gastro-protective effect of ethyl-4-[(3,5-di-tert-butyl-2-hydroxybenzylid ene)amino] benzoate (ETHAB) in rats.

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Publication Date
Thu Dec 11 2025
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Circulating B-cell activating Factor in Multiple Myeloma Patients and Its Correlations with Serum Levels of β2-Microglobulin and Interleukin-6
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Background: Multiple myeloma (MM) is characterized by clonal proliferation of malignant plasma cells within the bone marrow. In most patients, monoclonal immunoglobulin heavy chains or light chains are produced and are associated with organ dysfunction. The growth factor B-cell activating factor (BAFF) plays an important role in the pathogenesis of multiple myeloma due to its ability to promote B-cell survival, expansion, and differentiation. Objective:  to measure the circulatory level of B-cell activating factor in multiple myeloma patients in relapsed and remission states and explore its possible correlations with the clinical staging, β2-microglobulin, and interleukin-6. Methods: This cross-sectional study was performed on 60

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Publication Date
Mon Aug 01 2022
Journal Name
Azerbaijan Medical Journal
Molecular Co- Localization of Human Papilloma Virus 6 / 11 in Combined Resected Tissues from Nononcologic Palatine and Pharyngeal Tonsillar Hypertrophies
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More than 450 distinct types of human papilloma virus recognized via recent molecular techniques. The low and high oncogenic risk-HPV genotypes have an association with a variety of benign and malignant tumors in the oropharyngeal and nasopharyngeal localizations. This study aimed to determine the rate of DNA detection of HPV genotype 6/11 in non-oncologic nasopharyngeal and palatine tonsillar tissues from pediatric patients subjected to adeno-tonsillectomies. A total number of 64 tissue specimens enrolled; 44 non-oncologic nasopharyngeal and palatine hypertrophied tissue specimens from 22 pediatric patients sustained combined adeno-tonsillectomies and compared to 20 nasal trimmed tissues with unremarkable pathological changes (in

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Publication Date
Tue Jan 01 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
Effect of welding heat input on corrosion rate of sprinkler irrigation piping joints by tig welding used in South of Iraq
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Publication Date
Sat Feb 28 2026
Journal Name
Iraqi Journal Of Science
Estimation of fatty acids methyl esters FAME of castor oil in biodiesel samples using refractive index, density, and dynamic viscosity measurements
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The content of fatty acid methyl esters (FAME) is a crucial property of biodiesel and serves as an indicator of the transesterification reaction that converts vegetable oil into biodiesel. To facilitate the rapid estimation of FAME quickly in the biodiesel industries, simple methods such as measuring refractive index, density, and dynamic viscosity measurements were employed to monitor the progress of transesterification of castor oil to biodiesel. Blends of castor oil and biodiesel were mixed at different weights to find correlations between FAME content and refractive index, density, and dynamic viscosity measurements. The transesterification of castor oil with methanol was carried out to examine how the refractive index, density,

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