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Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading
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  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight  on the hypothesis that the existence of correct valuation procedures for the stock of strategic commodities leads to honest and fair data, and to prove the research hypothesis based on the financial statements of the company for the years (2008-2010).

     Based on the above, the research came with  conclusions, the most important of which was the absence of a local standard that regulates the accounting transactions of those companies that are based on their continuation on the grants provided to them in general or government support in particular. Accounting prevailing for measuring and evaluating stocks last term in the financial statements in accordance with the accounting standard No. (5) for inventory that does not mean measuring support for stocks last term in the statements of support value achievement, which is a flaw in measuring the amount of support and as a result of the activity.

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Publication Date
Tue Mar 05 2024
Journal Name
The Journal Of Obstetrics And Gynecology Of India
Obstetric and Neonatal Outcomes in Overweight Adolescent Pregnant Mothers
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Background The escalating global concern over increased body weight in adolescents, coupled with the rising rates of adolescent pregnancy worldwide, presents a significant challenge to healthcare systems. We plan to identify the maternal and neonatal consequences associated with pre-pregnancy overweight in adolescent women. Methods Throughout five years, all singleton adolescent pregnant women with pre-pregnancy self-reported body mass index (BMI) of 18.5– ≤ 29.9 were involved during the first-trimester visit. Two groups were generated: overweight and appropriate-weight (BMI 25–29.9 and 18.5–24.9, respectively). Obstetric and neonatal outcomes were observed prospectively and statistically adjusted for the confounding factors.

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Publication Date
Fri Jan 15 2021
Journal Name
Frontiers In Cardiovascular Medicine
Association Between Periodontal Disease and Atherosclerotic Cardiovascular Diseases: Revisited
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Atherosclerotic cardiovascular disease (ACVD) is an inflammatory disease of the coronary arteries associated with atheroma formation, which can cause disability and often death. Periodontitis is ranked as the sixth most prevalent disease affecting humans affecting 740 million people worldwide. In the last few decades, researchers have focused on the effect of periodontal disease (PD) on cardiovascular disease. The aim of this review was to investigate the association between these two diseases. PD is a potential risk factor that may initiate the development, maturation, and instability of atheroma in the arteries. Two mechanisms were proposed to explain such association, either periodontal pathogens directly invade bloodstream or in

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Publication Date
Sat Mar 20 2021
Journal Name
Agroforestry Systems
Hydraulic lift: processes, methods, and practical implications for society
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Publication Date
Sun Nov 16 2025
Journal Name
Iraqi Journal Of Biotechnology,
Correlation Between NLRP3 Inflammasome Levels and Myocardial Infarction Diagnosis
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Myocardial infarction (MI) is a prevalent disease and is expected to become the main cause of death globally in the future The pathophysiology of MI is tightly linked to the activation of the NLRP3 inflammasome. This study involves 60 subjects who were enrolled in the Intensive Care Unit (ICU) at Ibn Al-Bitar Center for Cardiac Surgery. Patients admitted to the ICU at Baghdad Teaching Hospital and Ibn Al-Bitar Cardiac Surgery Center were included in this study, conducted from November 26, 2023, to November 20, 2024. The control group also consisted of 60 subjects, In this study ,uric acid , urea , creatinine ,Glutamic Pyruvic Transaminase (GPT) Glutamic Oxaloacetic transaminase (GOT) , Gamma Glutamyl Transferase (GGT) ,NLPR3, NT-pro

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Cloud Data Security through BB84 Protocol and Genetic Algorithm
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In the current digitalized world, cloud computing becomes a feasible solution for the virtualization of cloud computing resources.  Though cloud computing has many advantages to outsourcing an organization’s information, but the strong security is the main aspect of cloud computing. Identity authentication theft becomes a vital part of the protection of cloud computing data. In this process, the intruders violate the security protocols and perform attacks on the organizations or user’s data. The situation of cloud data disclosure leads to the cloud user feeling insecure while using the cloud platform. The different traditional cryptographic techniques are not able to stop such kinds of attacks. BB84 protocol is the first quantum cry

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
T-Essentially Coretractable and Weakly T-Essentially Coretractable Modules
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        A new generalizations of coretractable modules are introduced where a module  is called t-essentially (weakly t-essentially) coretractable if for all proper submodule  of , there exists f End( ), f( )=0 and Imf tes  (Im f + tes ). Some basic properties are studied and many relationships between these classes and other related one are presented.

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Publication Date
Wed Jan 01 2025
Journal Name
Scripta Medica
Correlation between psoriasis severity and dyslipidaemia in Iraqi patients
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Background/Aim: Psoriasis is a persistent systemic disorder characterised by chronic inflammation and linked to multiple comorbidities, including arthritis, cardiometabolic disorders, obesity and hyperlipidaemia. Objective of this study was to identify the relationship of abnormal lipid profiles and psoriasis, as well as to pinpoint factors that correlate with disease severity. Methods: A cross-sectional study was carried out at the dermatology clinic over 6 months from the 1 August 2024 to the 1 February 2025. Patients aged 15 years and above with a diagnosis of psoriasis were enrolled. For each patient two sets of data were collected, demographical characteristics (age, sex, disease duration and the body mass index (BMI)) and the

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Publication Date
Wed Nov 06 2024
Journal Name
2024 17th International Conference On Development In Esystem Engineering (dese)
Speech Enhancement Algorithm using Deep Learning and Hahn Polynomials
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Publication Date
Mon Nov 01 2021
Journal Name
Review Of International Geographical Education
Thought and emotion with their role in interior design
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The current research deals with thought and emotion and their role in interior design, and in the firstchapter, the research problem was identified through contemplation and an extensive study of theextent of the possibility of representing thought and emotion and shedding light on them according towhat the research seeks to express, which theorizations in the field of interior design have not beenexposed to. The importance of the research was manifested in being a cognitive addition to researchersin the field of interior design in the College of Fine Arts and its corresponding colleges, to benefit from ascientific material that is unique in dealing with the terms of thought and emotion in designs for publicinterior spaces by studying the d

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Publication Date
Mon Sep 01 2025
Journal Name
Dirasat Tarbawiya
Participatory space and directorial variations in Iraqi theater productions
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The theater has made a qualitative transition at the level of presenting shows by starting from new theatrical spaces and activating the role of formative values through the mass distribution of the elements of creating the scene and granting visual techniques more functions to enhance the theatrical space and create a partnership between the show and the recipient through the actor's performance. The theater director sought to activate the participatory space through the directorial variables and the text of the show and the use of new techniques and the production of participatory spaces and moving towards new spaces and discovering them and leaving traditional spaces. According to the above, the researchers asked (Does the participatory

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