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Market Value Added Among Historiecal Cost and Fair Value Contravercy
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Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value of the decisions of its users to re-evaluate investments one at a financial adoption of the added market value between the dialectic of the concept of historical cost Reliability and fair value Has been to reach a set of conclusions that the fair value of the most important in the preparation of financial statements are complementary to those that are prepared under the historical cost which affects the increase of accounting disclosure

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Assessment of Lipid Profile among Sudanese patients with Type 2 Diabetes Mellitus
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Background: Diabetes mellitus is a major health issue that is one of the leading causes of cardiovascular disease. Recent studies have found a link between uncontrolled diabetes and cardiovascular disease, with dyslipidaemia predicting glycated-hemoglobin (HbA1c), which could be a major contributor to type 2 diabetes complications and etiology.

Objectives: The objective of present study was estimate lipid profiles among control and uncontrolled type 2 diabetic patients.

Subjects and Methods: Analytical case control based study, One hundred twenty participate were included in study, 70 patients with DM  as case group  refer to Abuagala Center and difference follow up diabetic center  and 50 non diabetic subjects taken as

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Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
Results of Kidney Biopsies among Adult Iraqi Patients in a Single Center
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Background: Patients requiring renal biopsies have various glomerular diseases according to their demographic characteristics.
Objective: To study types of glomerular disease among adult Iraqi patients in a single center in Baghdad/Iraq
Material and Methods: A total of 120 native kidney biopsies were studied. All biopsies were adequate and were processed for Light Microscopy.
The age range of the study patients was 17-67 years, with a mean of 38.5 years. The mean follow up period was 28 weeks (4-52 weeks)
Indication for biopsy included: Nephrotic syndrome (N=72; 60%), Asymptomatic proteinuria (N=21; 17.5%), acute nephritic presentation (N=17; 14.16%), asymptomatic haematuria (N=10; 8.33%).
Results: Primary glomerulonephrit

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Publication Date
Sun Jun 15 2008
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
The prevalence of Schistosomiasis among children of primary Schools in Balad –Rooz
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Balad –Rooz is considered as one of the endemic foci of Schistosomiasisin Iraq.A survey was performed during the first three months of 2002 in fewprimary schools in Balad –Rooz to assess the prevalence among them.

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Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Self-Medication Towards Antibiotic Use Among Non- Medical University Staff (Conference Paper )#
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The use of antibiotics without prescription (self-medication) is growing globally and is associated with increased bacterial resistance, ineffective treatment and adverse reactions. This study aimed at assessing the practice of antibiotic self-medication in the Iraqi population. A cross-sectional study design was adopted in this work. The sample was comprised of 303 staff members from the non-medical colleges in Iraq. An online questionnaire was distributed between the 29th of June to the 14th of September 2021 to collect data including socio-demographic characteristics and questions about antibiotic self-medication. Most of the participants had a university degree and a moderate monthly income. The majority (88%) h

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Publication Date
Sun Oct 03 2010
Journal Name
Journal Of Educational And Psychological Researches
Post Traumatic Stress Disorder (PTSD) among Iraqi Intellectual Immigrants after Occupation 2003.
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These factors, as well as disasters and wars that the Arab homeland exposed to and still under this exposure, in addition to the severe stress upon.

Iraqi Academics have been subjected to direct consequences of 2003 war. Exact figures are not known. It was mentioned. Many people were killed, sacked from their academics jobs, threatened to leave directly or indirectly their jobs, houses, and Iraq. Others have been imprisoned, tortured, or kidnapped / threatened to be kidnapped etc. Their families have been subjected to similar traumatic experiences or threats. All theses stressors may have lead to Post Traumatic (PTSD) Experiences. These Traumatic experiences have lead to Dislocation, relocation and Immigration etc. All sectors of

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Prevalence of polypharmacy among older adult patients in Baghdad: A descriptive study
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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Counseling Needs of Behavioral Problems among Students with Academic Learning Disabilities
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Learning Disabilities are described as a hidden and puzzling disability. Children with these difficulties have the potential to hide weaknesses in their performance because they are a homogenous group of disorders that consist of obvious difficulties in acquiring and using reading, writing, Mathematical inference. Thus, the research aims to identify the disabilities of academic learning in (reading, writing, mathematics), identify the problems of behavior (general, motor, social). Identify the relationship among behaviour problems. The research also aims to identify the counseling needs to reduce the behavioral problems. The researcher adopted the analytical descriptive method by preparing two main tools for measuring learning disabiliti

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Publication Date
Wed May 01 2019
Journal Name
Annals Of Medicine And Surgery
Assessment of the difficulties in laparoscopic cholecystectomy among patients at Baghdad province
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Publication Date
Sun Nov 01 2015
Journal Name
Research In Social And Administrative Pharmacy
Evaluation of instruments to assess health literacy in Arabic language among Iraqis
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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effect of 5555 strategy on reading comprehension among 4th preparatory students
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The effect of 5555 strategy on reading comprehension among 4th preparatory students Assist. Prof. Dr. Hassan Khilbas Hammadi College of Education Ibn Rushd – The University of Baghdad Assistant Lecturer. Waleed Khaled Talib Directorate – General For Education Province Of AL - Anbar The purpose of study is to identify the effect of 5555 strategy on reading comprehension among 4th preparatory students. To do this, null hypothesis was postulated. The author hypothesize that there is no a statistically significant difference at (0.05) level between experimental group's scores who study reading comprehension subject following the 5555 strategy and control group's scores who study the same subject following the traditional method in readin

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