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 profitabi

Abstract

The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all

Anxiety has become a highly paramount field of research attention in psychopharmacology today. Sundry studies have shown a nitric oxide role in the regulation of anxiety. The goal of the study was to investigate sodium nitroprusside ability to affect anxiety-like behavior in mice and to compare this effect with the standard anxiolytic drug, diazepam, using both plus maze test and light/dark box test. The results revealed that sodium nitroprusside at a dose of 1 mg/kg had a significant effect on the behavior in both of the elevated plus maze test and light/dark test. However, at higher dose (3 mg/kg), it has significantly increased the anxiogenic-like effect in the light/dark box test. Diazepam at a dose of 2 mg/kg increased the time spen

EM International

     This study explored the preservative effects of the alcoholic leaves’ extract of Ficus carica plant on beef refrigerated for 15 days. Phytochemical analysis showed that the plant extract contained terpenoids, flavonoids, tannins, saponins, and alkaloids. Furthermore, the alcoholic extract of plants significantly reduced the total viable counts of psychrotrophic bacteria, pathogenic bacteria (Proteus, Salmonella typhimiurum, Escherichia coli, and Staphylococcus aureus), and yeasts (Candida kruse, Candida lambica, and Zygosaccharomyces) isolated from meat samples, particularly at 100 and 200 mg/ml concentrations.

The antioxidant activity of the extract was det

               Psoriasis is a chronic, inflammatory condition that primarily affects the skin, hair, and joints and is associated with significant humanistic and economic consequences. Psoriasis was induced in mice in this work using an imiquimod 5% cream, an immune response modifier that can cause psoriasis-like skin inflammation when given orally. Paquinimod is prepared as a suspension and has been orally given to mice before imiquimod application. The current study found that paquinimod suspension reduced psoriasis area and severity index, spleen index, skin thickness ,TNF-α,IL-23,IL17 level and gene expression of TN

— In light of the pandemic that has swept the world, the use of e-learning in educational institutions has become an urgent necessity for continued knowledge communication with students. Educational institutions can benefit from the free tools that Google provide and from these applications, Google classroom which is characterized by ease of use, but the efficiency of using Google classroom is affected by several variables not studied in previous studies Clearly, this study aimed to identify the use of Google classroom as a system for managing e-learning and the factors affecting the performance of students and lecturer. The data of this study were collected from 219 members of the faculty and students at the College of Administra

    The cellular and molecular toxicity effect  of Aloe Vera crude extract on meristem cells of onion  (Allium cepa)  roots were studied  . Different concentrations of this crude extract   20% ,10% ,5%   ,2% ( and 40%) were used at different periods ; 24 ,48 and 72 hour . Number of  chromosomal aberrations and the mitotic index was calculated . In addition, the genetic effects were observed by  using randomly amplified polymorphic DNA ( RAPD ) technique . The results  showed that the gel crud extract of Aloe vera  had inhibition effects on the growth of the onion roots with 10% EC50  value. Significant effects of this gel crud extract were also observed on the chromosomal a

This paper aims to investigate the flexural behavior of reinforced concrete beams considering fire resistance by adding Lightweight Expanded Clay Aggregates (LECA) to the concrete mix as partial coarse aggregate replacement. LECA is a type of porous clay with a uniform pore structure with fine, closed cells and hard, tightly sintered skin. The experimental work comprised four reinforced self-compacted concrete beams. All the specimens were identical in their geometrical layout of 1600×240×200 mm, reinforcement details, and support condition (simply supported). For all the beams, the main reinforcement was provided by two bars, each having a diameter of 12 mm, while a bar of 6 mm diameter was employed for the top and shear reinforc