The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

The time series of statistical methods mission followed in this area analysis method, Figuring certain displayed on a certain period of time and analysis we can identify the pattern and the factors affecting them and use them to predict the future of the phenomenon of values, which helps to develop a way of predicting the development of the economic development of sound

The research aims to select the best model to predict the number of infections with hepatitis Alvairose models using Box - Jenkins non-seasonal forecasting in the future.

Data were collected from the Ministry of Health / Department of Health Statistics for the period (from January 2009 until December 2013) was used

The study aimed to recommend a new spectrophotometric-kinetic method for determination of carbamazepine (CABZ) in its pure form and pharmaceutical forms. The proposed procedure based on the coupling of CABZ with diazotized sulfanilic acid in basic medium to yield a colored azo dye. Factors affecting the reaction yield were studied and the conditions were optimized. The colored product was followed spectrophotometrically via monitoring its absorbance at 396 nm. Under the optimized conditions, two method (the initial rate and fixed time (10 minute)) were applied for constructing the calibration graphs. The graphs were linear in concentration ranges 2.0 to 18.0 µg.mL^-1 for both methods. The proposed was applied successfully in

         Recurrent Spontaneous Abortion (RSA) is the most painful experience for couples expecting a child. This study aimed to determine the relevance of IL-2 and IL-6 in recurrent spontaneous abortion (RSA).  Serum samples were collected from 90 women attend Al Kadhmiya teaching hospital in Baghdad. 60 women (first group) had recurrent abortion the women were negative for rubella virus, herpes simplex virus and toxplasma gondii. And they were negative from bacterial infection eg. Niesseria gonorrhea and Chlamydia trachomatis. The histopathological tests for fetus abnormalities were negative in this group, and 30 women (second group) with successful pregnancy (normal delivery). All samples we

The message of our Prophet Muhammad (peace and blessings of Allaah be upon him) was the most complete of the messages, and the conclusion of the messages and completed by the mercy of this nation. Al-Khalal al-Baghdadi al-Hanbali (may Allaah have mercy on him) was a scholar who updated his writings. And The Nha Brhnha and became an independent and arranged doctrine Such a world of Galilee Hambali must show his character and his knowledge and its impact on the Islamic arena.

Background: Recurrent aphthous ulceration (RAU) is an inflammatory condition of unknown etiology characterized by painful recurrent (single or multiple) ulcerations of the oral mucosa. It is one of the most common and poorly understood mucosal disorders. It occurs more frequently in times of stress. Local and systemic conditions, genetic, immunologic, microbial factors, and oxidative stress may play a role in the pathogenesis of RAU. The objective of this study was to evaluate the free radical metabolism and antioxidant activity of RAU patients treated by lavender or flax oil paint.

Materials and Methods: Sixty-six RAU patients were enroll

Abstract Background: Multidrug-resistant bacteria (MDR) often contaminate hospital environment and cause serious illnesses. Quorum Sensing (QS) regulates a variety of downstream cellular processes, including antibiotics resistance mechanisms and biofilm formation, and causes harm to the host. This study investigates antibacterial susceptibility and biofilm formation of pathogenic bacteria in hospital environment. Methods: Hundred bacterial isolates were collected from various environments in the Medical City hospital. The antimicrobial susceptibility technique was evaluated through disk diffusion method. Next, biofilms formation was detected by the microliter plate assay. Finally, PCR was used to analyze the frequency of QS system gene