Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

This study was conducted in the poultry fields of the College of Agricultural Engineering Sciences / University of Baghdad from 10/15/2021 to 11/25/2021.To know the effect of adding different levels of Ganoderma lucidum to broiler diets on productive performance. 200 unsexed (Ross 308) chicks of one day age with a starting weight of (40) g were used. The chicks were randomly distributed into four treatments and 50 birds. One treatment included five replicates (10 birds/replicate), and the experimental treatments was as follows: T1, T2, T3, T4, and the percentages of adding reishi mushroom were 0, 0.5, 1, and 1.5 g/kg of feed, respectively, and the birds were fed on three starter diets, growth and final diets, The results of this stu

98 samples were collected from various clinical sources included (Burns, wounds, urines, sputums, blood) From the city of Baghdad, After performing the biochemical and microscopic examination, 52 isolates were obtained for Pseudomonas aeruginosa, 17 (32.7%) isolates from burn infection, 12 (23%) isolates from Wound infection 11 (21.2%) isolates from urine infection, 7 (13.5%) isolates of sputum and 5 (9.6%) isolates from blood. Bacteria susceptibility to form biofilm has been detectedby microtiter plate method, The results showed that 80% of the bacterial isolates were produced the biofilm with different proportions, alg D gene (alginate production) has been detected by polymerase chain reaction (PCR) Which plays an essential role in the fo

Background: The bond strength of endodontic sealers with dentin is a very important property for maintaining the integrity and seal of the root canal filling. The aim of this study was to evaluate and compare the effect of various irrigants (QMix, 17% EDTA and 2.5% NaOCl) on the push-out bond strength of AH plus and Bioceramic sealers. Materials and methods: Forty eight freshly extracted maxillary first molars human teeth with striaght palatal root were used in the study. The collected samples were randomly divided into three groups of equal sample size (n=16), according to the final irrigation regimen as follows: Group (1): QMix 2 in 1, Group (2): 17% ethylenediaminetetraacetic acid, Group (3): 2.5% sodium hypochloride. All samples were

Background: Separation and deboning of artificial teeth from denture bases present a major clinical and labortory problem which affect both the patient and the dentist. The optimal bond strength of artificial teeth with denture base reinforced with nanofillers and flexible denture bases and the effect of thermo cycling should be evaluated. This study was conducted to evaluate and compare the shear bond strength of artificial teeth (acrylic and porcelain) with denture bases reinforced by 5% Zirconium oxide nanofillers and flexible bases under the effect of different surface treatments and thermo cycling and comparing the results with conventional water bath cured denture bases. Material and methods: Two types of artificial teeth; acrylic and

Production of  the steroidal saponin digitonin  in multiplied shoots of Digitalis purpurea , (var. Excelsior Mixed) has been achieved in vitro by two experiments. In the experiment 1, shoot tips ( 1cm length ) explants  from the sterilized seedlings were excised and cultured on MS medium ( Murashige and Skoog medium) supplemented with 0.5 mg/L TDZ (thidiazuron) and   cholesterol at the concentrations 0.0, 0.1, 0.3, 0.5, 1.0, 1.5, 2.0 or 4.0 mg/L. After 45 day, results showed that the treatment with 0.5 mg/L TDZ and 2.0mg/L cholesterol had a positive effected on increasing the dry weight of multiplied shoots and their production of digitonin when compared with other treatments, where this treatment gave 2

Background: Nanoparticles are clusters of atoms in a size range from (1-100) nm. Nano dentistry creates amazing useful structures from individual atoms or molecules (nanoparticles), which provides a new alternative and a possibly superior strategy in prevention and treatment of dental caries through management of dental plaque biofilms. The aim of the study was to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticles suspension solutions, in comparison to chlorhexidine, and de-ionized water, in vitro. Materials and methods: Agar well technique was applied to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticle

Cadmium sulfide photodetector was fabricated. The CdS nano
powder has been prepared by a chemical method and deposited as a
thin film on both silicon and porous p- type silicon substrates by spin
coating technique. Structural, morphological, optical and electrical
properties of the prepared CdS nano powder are studied. The X-ray
analysis shows that the obtained powder is CdS with predominantly
hexagonal phase. The Hall measurements show that the nano powder
is n-type with carrier concentration of about (-5.4×1010) cm-3. The
response time of fabricated detector was measured by illuminating
the sample with visible radiation and its value was 5.25 msec. The
specific detectivity of the fabricated det

In this work, the antibacterial effectiveness of face masks made from polypropylene, against Candida albicans and Pseudomonas aeruginosa pathogenic was improved by soaking in gold nanoparticles suspension prepared by a one-step precipitation method. The fabricated nanoparticles at different concentrations were characterized by UV-visible absorption and showed a broad surface Plasmon band at around 520 nm. The FE-SEM images showed the polypropylene fibres highly attached with the spherical AuNPs of diameters around 25 nm over the surfaces of the soaked fibres. The Fourier Transform Infrared Spectroscopy (FTIR) of pure and treated face masks in AuNPs conform to the characteristics bands for the polypropylene bands. There are some differences