The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitability ratios and a positive impact on performance indicators compared with the financial ratios derived from the financial statements prepared on the basis of the consolidated accounting system. The main recommendations of the research were that analysts and users of financial statements should distinguish between changes in financial ratios and performance resulting from the transition to IFRS and business changes in financial analysis and decision-making.
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Breast cancer (BC) is the most commonly diagnosed cancer in women. The metabolism of iron is closely regulated by hepcidin which exerts its action by interacting with a ferroportin.
The aim of the present study was to assess the alterations in the levels of some serum biomarkers that have a role in iron homeostasis (hepcidin and ferroportin) in addition to hematological parameters (hemoglobin, leukocyte and platelets count) in different stages of BC.
This study included 66 women with BC. The patients were categorized as follows : group 1 includes :22 patients with stage I disease ,group 2 includes: 22 patients with stage II disease ,and group 3 include: 22 patients with stage III disease .Group 4 includes :22 appare
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Background: Prosthodontists estimated the parallelism of the occlusal plane to different anatomical landmarks, which was somewhat arbitrary and depended mainly on their vision. The aim of this research was to assess the degree of accuracy of prosthodontists in determining the parallelism of two lines. This research was aimed to assess which technique would be more accurate for the prosthodontist to distinguish parallelism; the comparison of the occlusal plane with the interpupillary line or with the inferior border of the earlobes. Materials and methods: Twenty eight prosthodontic specialists were included in this research. Illustrations of two lines with different tilts were presented to the participants to distinguish whether parallel or
... Show MoreIn this work, diamond-like carbon (DLC) thin films were prepared from Cyclohexane. Thin films were deposited on quartz substrate by atmospheric pressure Argon plasma jet system. The plasma jet system was applying high voltage sinusoidal waves of frequency 28 kHz and potential difference of 7.5kV peak to peak across the electrodes. The effect of annealing at 400, 500 and 600 °C under vacuum for two hours on optical properties and structural properties of the DLC thin films were investigated. This effect was clarified by X-ray diffraction (XRD), FTIR, UV-Visible absorption, Scanning Electron Microscopy (SEM) and Raman Spectroscopy. The X-ray diffraction patterns for the annealing DLC thin films show two broad peaks at 2θ, 26.62° and 51.58
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The current study aims to assess zooplankton diversity in Bahr Al-Najaf depression using diversity index, specimens were collected from five sites at Bahr Al-Najaf depression, Iraq during April 2017 to March 2018.
Forty-eight taxa of zooplankton were identified including 26 taxa to Copepoda, 17 taxa belonged to Rotifers and 5 taxa to Cladocera: Copepoda was the most dominant group (54.2%); Rotifera comprised (35.4%); Cladocera comprised (10.4%).
Relative abundance index of zooplankton showed Copepodite and nauplii of Harpacticoid, Hexarthra mira, Daphnia sp., Harpacticoid sp., and Copepodite and nauplii of Cyclops were more abundant. According to the constancy index
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In general, path-planning problem is one of most important task in the field of robotics. This paper describes the path-planning problem of mobile robot based on various metaheuristic algorithms. The suitable collision free path of a robot must satisfies certain optimization criteria such as feasibility, minimum path length, safety and smoothness and so on. In this research, various three approaches namely, PSO, Firefly and proposed hybrid FFCPSO are applied in static, known environment to solve the global path-planning problem in three cases. The first case used single mobile robot, the second case used three independent mobile robots and the third case applied three follow up mobile robot. Simulation results, whi
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Ampullary carcinomas are uncommon malignant tumours of the digestive system, they usually are adenocarcinomas presenting histologically as three types: intestinal, pancreaticobiliary and mixed. β-catenin is a multifunctional protein involved in physiological homoeostasis and intracellular adhesion. Abnormal nuclear accumulation of β-catenin has been described in many malignancies such as colon, breast, liver and others. The relationships between the immunohistochemical expression of β-catenin and the subtype, the grade and the stage of ampullary carcinoma are studied.
The fractional free volume (Fh) in polystyrene (PS) as a function of neutron -irradiation dose has been measured, using positron annihilation lifetime (PAL) method. The results show that Fh values decreased with increasing n-irradiation dose up to a total dose of 501.03× 10-2 Gy.
A percentage reduction of 2.14 in Fh values is noticed after the initial n-dose corresponding to a percentage reduction in the free volume equal to 42.14/Gy.
The total n-dose induces a percentage reduction of 7.26, corresponding to a percentage reduction of 1.45/Gy. These results indicate that cross -linking is the predominant process induced by n-irradiation.
The results suggest that n-irradiation induces structure changes in PS, causing cross-linking
The liver is one of the most prominent glands in the digestive system. It crosses vital organs with multiple functions, including the secretion of enzymes, digestion of fats, and secretion of bile. Through histological studies and those interested in them, the tissue structure of the liver is of interest to researchers, and the four samples of Guinea pig Cavia porcellus were taken in this study to know the histological structure and compare it with rodents in particular. and other animals in general. The results of the liver parenchyma were comparable to those of the studied mammals in periods of hepatocytes, Kupffer cells, and sinusoids surrounding the central vein, blood supply, and bile ducts. He did not record differences, eve
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