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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
Mon Jun 15 2020
Journal Name
Al-academy
Constructing the audio format in the performance of the theater actor: يــاسين إسماعيل خلـف - فائـــــز طـــــــــــــه ســــــــالم
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The science of (- - Semiology) comes in the introduction to language sciences and linguistics that addressed the levels of language building and its phonemic signs, through which we can monitor and analyze the data of the phoneme of the actor, and the ways to build his linguistic speech, especially since (the linguist Saussure - He emphasized that linguistque is only part of the science of signs, which is particularly advanced within logic, social psychology, and general psychology, and since language is in the origin - whatever language, and at what level - it is not A separate, single and unified language, in fact, they are intertwined, multiple, varied and renewed languages due to their influence The times and its development and the

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Usage Features of the phraseological units in Russian political Discourse: Особенности использования фразеологизмов в российском политическом дискурсе
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This article examines the usage features of the phraseological units in Russian political discourse and the peculiarities of the phraseological units’ usage by politicians in their speeches.  The main focus is on the expressive and pragmatic functions of using phraseological units in political texts due to their evaluative and expressive nature.  The present article also examines the structural and stylistic changes of the phraseological units in political discourse.  Moreover, the work provides examples from the speeches of the Minister of Foreign Affairs of the Russian Federation S.V.  Lavrov.  As a result, the author comes to the conclusion that phraseological units make it possible to establish a contact be

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
The Construction of the Iraqi Child in the UNICEF Reports during Covid19 Pandemic: A Critical Discourse Analysis
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The present paper aims at investigating the linguistic image portrayed by UNICEF reports on the Iraqi child from a critical discourse analysis perspective during Covid19 pandemic (2020). The paper attempts to fill a gap in research literature concerning the linguistic construction of the Iraqi child by the UNICEF reports during the critical health crisis of Covid19. Van  Leeuwen’s (2008) approach of social actor representation has been adopted for this purpose. From Van  Leeuwen’s approach, the category of determination (single determination and overdetermination) has been selected to be the main analytical tool for its high compatibility with the set of objectives put forward to figure out how such a globally effective and

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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrochemical behavior of Anodized AA7075 Aluminum Alloy in 0.1M NaCl Solution as Investigated by Potentiostatic Polarization Ttechnique
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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
The effect of inhaled corticosteroid on salivary cytokine level in relation to Candida albicans among asthmatic children
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Background: Asthma is a common chronic disease in children in which the body’s airways swell, preventing the lungs from filling with air, there are many different inflammatory cells involved in asthma which can synthesize and release cytokines which are recognized to be important in chronic inflammation and play a critical role in the inflammatory response. Objectives: to assess the local effect of ICS on oral tissue by measuring Interlukine-12 level and Candida albicans colony in saliva among12 year's old asthmatic children who were collected from AL- Zahra Center Advisory for Allergy and Asthma, and compares them with non-asthmatic children of the same age and gender.Type of the study: Cross –sectional study.Methods: The total samp

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Publication Date
Wed May 01 2024
Journal Name
Baghdad Science Journal
Early Prediction of Nephropathy in Iraqi Patient with Diabetes Type II by Evaluating Some Relevant Biochemical Factors
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داء السكري من النوع 2 (T2DM) هو مرض معقد يصيب العديد من الأعضاء إلى جانب البنكرياس مثل الكلى والكبد والدماغ والعين. بسبب ارتفاع السكر في الدم لفترات طويلة وعدم السيطرة على مرض السكري مع وجود عوامل خطر أخرى ، يمكن أن تحدث مضاعفات مرض السكري. تشمل مضاعفات مرض السكري مضاعفات الأوعية الدموية الدقيقة والأوعية الدموية الكبيرة التي تستهدف الكلى. تهدف الدراسة الحالية إلى التحقق من مستوى الانجوتينسن المحول للانزيم  A

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Publication Date
Wed Jan 01 2025
Journal Name
Educational Process International Journal
The Role of Digital Educational Content in Eliminating Traditional Methods in the Educational Process within Iraqi Universities
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Publication Date
Tue Apr 19 2022
Journal Name
Chemistryselect
A Continuous Flow Injection/Indirect Photometric Method for the Detection of Fosetyl Aluminum in Commercial Pesticide Formulations
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Abstract<p>Because of their Physico‐chemical characteristics and its composition, the development of new specific analytical methodologies to determine some highly polar pesticides are required. The reported methods demand long analysis time, expensive instruments and prior extraction of pesticide for detection. The current work presents a new flow injection analysis method combined with indirect photometric detection for the determination of Fosetyl‐Aluminum (Fosetyl‐Al) in commercial formulations, with rapid and highly accurate determination involving only construction of manifold system combined with photometric detector without need some of the pre‐treatments to the sample before the analysis such a</p> ... Show More
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Publication Date
Wed Apr 01 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Flame Atomic Absorption Spectrophotometry Analysis of Heavy Metals in Some Food Additives Available in Baghdad Markets, Iraq
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Flame atomic absorption spectrophotometer (FAAS) was used in this study to determine the concentrations of heavy metals such as Ca, Fe, Mn, Cd, Co, Cr, Ni, Cu, Pb and Zn in some food additives of Iraq. The order of metal contents in food additives was found to be Ca ˃ Mn ˃ Fe ˃ Cu ˃ Zn ˃ Pb ˃ Cr ˃ Ni ˃ Co ˃ Cd. The concentration level of each metal was compared with that recommended by food agriculture organisation (FAO) and world health organisation (WHO). Calibration curves were linear for all standard solutions of heavy metals in the range starting from 0.02-0.4 mg/kg for Cd to 11-100 mg/kg for Ca. The correlation coefficients values (R2) of calibrations were investigated and ranged from 0.9971 for Cr to 0.9999 for Ca. Th

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
The Efficiency of Corn Solution as a Cytological Fixative in Buccal Smear : Corn Solution as Cytological Fixative
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Background: Corn Syrup is food syrup higher of carbohydrate, depending on grade. The study aimed to assess efficiency of Corn syrup as cytological fixative.

Subjects and methods: This was laboratory based study, it has been conducted at Elrazi University included   apparently 30 healthy students have been involved in this study.

Results: Out of 30 smears fixed with 95% alcohol, 76.7% (n=23) shows excellent nuclear stain, 23.3% (n= 7)   shows good nuclear stain. 70% (n=21) show excellent cytoplasmic stain, 26.7% (n=8) shows good cytoplasmic stain, 3.3% (n=1) shows poor cytoplasmuc stain.

   Out of 30 smears fixed with corn solution, 60

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