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Measurement and disclosure of losses resulting from terrorist operations
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The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

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Publication Date
Thu Nov 14 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Isolation, optimization, and redesigning of phages of methicillin-resistant Staphylococcus aureus from clinical hospital isolates in Baghdad
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Background: A global health concern is methicillin-resistant Staphylococcus aureus (MRSA). The use of bacteriophages is one of the many novel control strategies against MRSA that are frequently sought. However, it is quite challenging to isolate enough lytic anti-MRSA phages. In order to extract, optimize, and remodel anti-MRSA phages, this study sought novel approaches.

Methods: Two ATCC MRSA strains and nine clinical MRSA isolates were used to isolate wild anti-MRSA phages from hospital settings, dirt, and sewage. The wild phages were optimized using plaque-based biokinetic techniques. Usi

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization, and Preliminary Evaluation of Antimicrobial activity of Imines derived from Vanillic Acid Conjugated to Heterocyclic
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The purpose of this research is to prepare new vanillic acid derivatives with 1,2,4-triazole-3-thiol heterocyclic ring and evaluate their antimicrobial activity in a preliminary assessment. A multistep synthesis was established for the preparation of new vanillic acid-triazole conjugates. The intermediate of 4-(4-amino-5-mercapto-4H-1,2,4-triazol-3-yl)-2-methoxyphenol (4) reacts with different heterocyclic aldehydes (thiophene-2-carboxaldehyde, pyrrole-2-carboxaldehyde, thiophene-3-carboxaldehyde, and furfural ) in ethanol containing few drops of acetic acid yielded the corresponding 4-(4-(substituted amino)-5-mercapto-4H-1,2,4-1triazol-3-yl)-2-methoxy phenol derivatives (5-8). These compounds were characterized spectroscopically by

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Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Synthesis, Characterization and Evaluation of the Biological Activity of Some New Thiazolidine Derivatives Derived from Schiff bases
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In this research, new compounds were synthesized via the reaction of dichloroacetic acid with two moles of piperidine. The novel acid 1 was converted to its ester 2. Acid hydrizide 3 was prepared by the reaction of hydrazine hydrate with new ester 2, which was later used to prepare derivatives of Schiff bases 4-13. In the last step, Schiff bases and thioglycolic acid were reacted to give thiazolidine derivatives 14-23. All these compounds were diagnosed using melting points, FTIR, 1HNMR and mass spectroscopy. Scheme 1 shows all the synthesized compounds' reaction steps and structures. Keywords: Thiazolidine; Schiff bases; biological activity; piperidine; dichloroacetic acid.

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Publication Date
Wed Jan 01 2020
Journal Name
Aip Conf. Proc.
Removal of chromium ions from a real wastewater of leather industry using electrocoagulation and reverse osmosis processes
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This study focused on treatment of real wastewater rejected from leather industry in Al-Nahrawan city in Iraq by Electrocoagulation (EC) process followed by Reverse Osmosis (RO) process. The successive treatment was applied due to high concentration of Cr3+ ions (about 1600 ppm) rejected in wastewater of this industry and for applying EC with moderate power consumption and better results of produced water. In Electrocoagulation process (EC), the effect of NaCl concentration (1.5, 3 g/l), current density (C.D.) (15-25 mA/cm2), electrolysis time (1-2 h), and distance between electrodes (E.D.) (1-2 cm) were examined in a batch cell by implementing Taguchi experimental design. According to the results obtained from multiple regression and signa

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Publication Date
Sat Jan 01 2011
Journal Name
Carbohydrate Polymers
Synthesis, characterization of acrylamide grafted chitosan and its use in removal of copper(II) ions from water
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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization, and Preliminary Evaluation of Antimicrobial activity of Imines derived from Vanillic Acid Conjugated to Heterocyclic
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The purpose of this research is to prepare new vanillic acid derivatives with 1,2,4-triazole-3-thiol heterocyclic ring and evaluate their antimicrobial activity in a preliminary assessment. A multistep synthesis was established for the preparation of new vanillic acid-triazole conjugates. The intermediate of 4-(4-amino-5-mercapto-4H-1,2,4-triazol-3-yl)-2-methoxyphenol (4) reacts with different heterocyclic aldehydes (thiophene-2-carboxaldehyde, pyrrole-2-carboxaldehyde, thiophene-3-carboxaldehyde, and furfural ) in ethanol containing few drops of acetic acid yielded the corresponding 4-(4-(substituted amino)-5-mercapto-4H-1,2,4-1triazol-3-yl)-2-methoxy phenol derivatives (

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Publication Date
Tue Dec 11 2018
Journal Name
Baghdad Science Journal
Isolation and identification of the Myxobacterium Myxococcus fulvus from the Farms and study the inhibitory effect of cells and filtrates against pathogenic fungi
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The study was performed to isolate and identify the Myxococcus fulvus from the one hundred samples of soils of farms. Special growth conditions had been used to support the growth of M.fulvus local isolates and suppressed the growth of other microorganisms like (Drying , High Temperature , High concentration of antibiotics and specific growth media ) M.fulvus isolates had been subjected to the morphological, cultural , biochemical examination for identification , as well as , study the inhibitory activites of cells and filtrates of localized isolates against some pathogenic fungi include (Trichophyton mentagrophytes , Microsporum gypseum , Aspergillus niger and Fusarium oxyporum ) by using three methods :- Cup assay , well diffusio

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Publication Date
Wed May 04 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Dextran Production From Locally Isolated Bacteria (Leuconostoc mesenteroides) And Its Utilization In Some Food Application: Dextran Production From Locally Isolated Bacteria (Leuconostoc mesenteroides) And Its Utilization In Some Food Application
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Leuconostoc bacteria was isolated from local pickled cabbage (Brassica oleracea capitata) and identified as Leuconostoc mesenteroides by morphology,biochemical and physiological. The local isolated L. mesenteroides bacteria under the optimal conditions of dextran production showed that, the highly production of dextran was 7.7g achieved by using a modified natural media comprised of 100ml whey, 10g refined sugar, 0.5g heated yeast extract, 0.01g CaCl2, 0.001g MgSO4, 0.001g MnCl2 and 0.001g NaCl at pH 6 and 25̊C for 24 hr of fermentation and by using 1ᵡ106 cell/ml as initial inoculums volume. Some applications in food technology (Ice cream, Loaf, Ketchup and Beef preservation) have been performed with processed dextran. The result

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Publication Date
Tue Sep 01 2015
Journal Name
Iraqi Journal Of Physics
Determination of the energy and kick velocity of Crab Nebula pulsar from the distribution morphology of the remnant
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The Plerion nebula is characterized by its pulsar that fills the center of the supernova remnant with radio and X-ray frequencies. In our galaxy there are nine naked plerionic systems known, of which the Crab Nebula is the best-known example. It has been studied this instance in order to investigate how the pulsar energy affect on the distribution and evolution of the remnant as well as study the pulsar kick velocity and its influence on the remnant. From the obtained results it's found that, the pulsar of the Crab Nebula injects about (2−3)𝑥 1047 erg of energy to the remnant, although this energy is small compared to the supernova explosion energy which is about 1051 erg but still plays a significant role in the distribution and the m

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Publication Date
Sun Oct 06 2013
Journal Name
Journal Of Educational And Psychological Researches
Awareness of children 's rights from the perspective of parents and educators kindergarten in the city of Baghdad
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The subject of children's rights in the modern era of the priorities of educators , because the child in the community is the future , which is held by the hope which is the basis for society in the renaissance and progress so quickly communities to prove these rights through its various institutions and issued legislation and held numerous conferences and taking specialists the field of childhood Aatron aspects of this rights and Aasalunha including a benefit for children until tomorrow for the rights of children , psychological and social health and educational . Therefore, the current study focused on the awareness of parents and educators of children's rights as individuals most closely satisfying their needs and rights. The

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