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Disclosure of related parties in accordance with the requirements of International Accounting Standards: إنموذج قاعدة محاسبية مقترحه
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        Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the nature of these relations and compensation management and mutual operations between Related party balances and menu

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة الدنانير
تعزيز الممارسات الفردية والجماعية لتحقيق متطلبات راس المال المعرفي في جامعة بغداد
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Publication Date
Mon Mar 01 2004
Journal Name
Al-academy
تقييم قابلية اداء متطلبات العمل للعاملين في الصناعة باستخدام طريقة القصور الذاتي
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تقييم قابلية اداء متطلبات العمل للعاملين في الصناعة باستخدام طريقة القصور الذاتي

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Designing and Synthesising Novel Benzophenone Biscyclic Imides Comprising Drug Moity with Investigating their Antimicrobial Activity
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The present work involved designing and synthesizing of a series of new. compounds which their molecules are composed from two biologically active components namely sulfamethoxazole or β-lactam containing drugs and cyclic imides. The target new compounds were synthesized by two steps in the first one a series of six bis (N-drug phthalamic acid_4-yl) ketone (1-6) were prepared from the reaction of sulfamethoxazole or β-lactam containing drugs with benzophenone 3, 3′, 4, 4′ -tetracarboxylic dianhydride.

In the second step, compounds (1-6) were introduced in dehydration reaction via fusion process producing the target compounds bis (N-drug phthalimidyl-4-yl) ketone (7-12). The antibacterial and antifungal high

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Publication Date
Mon Mar 01 2004
Journal Name
Al-academy
تصميم حرف طباعي وفق النسبة الذهبي
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تصميم حرف طباعي وفق النسبة الذهبي

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of the Media in Empowering People with Disabilities to Participate in Society
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Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by  establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Extension of sense of self According to Cognitive style Of Complexity-Simplicity Among University Students
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The current research aims to identify the level of extension of the sense of self and the cognitive style (complexity - simplification) among university students, as well as the significance of the difference according to gender (males - females), as well as the correlation between the two variables, and in order to verify this, the researcher has constructed The measure of the extension of the sense of self based on the theory of Alport 1961, as the number of its final paragraphs reached (28) paragraphs, and the cognitive style scale (complexity - simplification) prepared by (Abdullah 2017) was adopted, as the scale consisted of (32) paragraphs in its final form. To verify their psychometric properties, and the two tools were applied to

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Molecular Identification of Fusobacterium Isolates and limitation of Biofilm Formation Adhesion Gene (fadA) in Dental Outpatients
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 Fusobacterium are compulsory anaerobic gram-negative bacteria, long thin with pointed ends, it causes several illnesses to humans like pocket lesion gingivitis and periodontal disease; therefore our study is constructed on molecular identification and detection of the fadA gene which is responsible for bacterial biofilm formation. In this study, 10.2% Fusobacterium spp. were isolated from pocket lesion gingivitis. The isolates underwent identification depending on several tests under anaerobic conditions and biochemical reactions. All isolates were sensitive to Imipenem (IPM10) 42.7mm/disk, Ciprofloxacin (CIP10) 27.2mm/disk and Erythromycin (E15) 25mm/disk, respectively. 100% of

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Publication Date
Mon Sep 23 2019
Journal Name
Baghdad Science Journal
New Approach for Solving Three Dimensional Space Partial Differential Equation
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This paper presents a new transform method to solve partial differential equations, for finding suitable accurate solutions in a wider domain. It can be used to solve the problems without resorting to the frequency domain. The new transform is combined with the homotopy perturbation method in order to solve three dimensional second order partial differential equations with initial condition, and the convergence of the solution to the exact form is proved. The implementation of the suggested method demonstrates the usefulness in finding exact solutions. The practical implications show the effectiveness of approach and it is easily implemented in finding exact solutions.

       Finally, all algori

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Publication Date
Sat Dec 03 2022
Journal Name
مجلة نسق
التحليل الشكلي للمصطلحات العلمية التراثية ذات البنية المفردة (دراسة مصطلحية)
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يمثل التراث العربي منبعا يمكن أن تستقى منه المصطلحات ولا سيما المصطلحات العلميةعلى وجه الخصوص ذلك التمازج الحضاري الواقع بين الحضارة العربية في عصرها الذهبي والحضارات الأخرى نشأت في كنفه علوم متنوعة، تطلبت إيجاد مصطلحات مناسبة للتعبير عنها، فتصدى العلماء العرب لتلك المهمة وقاموا بوضع العديد من المصطلحات المعبرة عن تلك العلوم، وقد أخذت هذه المصطلحات أشكالا مختلفة منها ما جاء مفردًا ومنها ما جاء مركبًا بسيط

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Prevalence of Quinolones Resistance Proteins Encoding Genes (qnr genes) and Co-Resistance with β-lactams among Klebsiella pneumoniae Isolates from Iraqi Patients
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This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae.  Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re

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