Laser Irradiation Effect on The Optical Properties of CoO<sub>2</sub>Thin Films deposited via Semi-Computerized Spraying System
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Office of Financial Supervision in the federal control over health and sustainable development: Applied research in the Baghdad Soft Drinks Company
The study aims to indicate the role of strategic financial accounting in the service investors to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15: Applied research in the General Authority for Taxes - Companies Department
Tax justice rule
Tax accounting
International standard IFRS 15
Contracting companies
Abstract:
The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MorePublication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization the costs of agricultural Activities under the use of genetic engineering: An applied research in ministry of agriculture - The directorate of inspection & certification of seeds
Rationalization the costs
genetic engineering
modern agricultural activities
The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research
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Publication Date
Thu Oct 01 2020
Journal Name
August
INFLUENCE OF SOME FACTOR ON SOMATIC EMBRYOS INDUCTION
AND GERMINATION OF DATE PALM BARHI C.V BY USING CELL
SUSPENSION CULTURE TECHNIQUE
INFLUENCE OF SOME FACTOR ON SOMATIC EMBRYOS INDUCTION AND GERMINATION OF DATE PALM BARHI C.V BY USING CELL SUSPENSION CULTURE TECHNIQUE
Publication Date
Mon Apr 06 2020
Journal Name
August
INFLUENCE OF SOME FACTOR ON SOMATIC EMBRYOS INDUCTION
AND GERMINATION OF DATE PALM CV BARHI BY USING CELL
SUSPENSION CULTURE TECHNIQUE
This study was done to examine different concentrations of mercuric chloride (Hgcl2) for Explants sterilization and different
concentration of NAA) mg/L with 2iP for their effect on initiation primary callus and subsequent embryogenesis in Phoenix
dactyliferae cultivar Barhi. Leaf primordial and shoot tips were excised from 2-3 years old offshoot. The result showed that
contamination percentage decreased with an increase in concentration of Hgcl2 for two explants where in the control (0.0)%
gave highest value 75% and 62.5% of contamination for leaf primordial and shoot tip respectively while the addition (0.1)%
gave a significant decrease 37.5 and 0% for explants respectively. The Explants were inoculated onto Murashiege and Skoog
1962 (MS) medium supplemented with 2iP 3mg/L and containing 0
25
50 or 100 mg/L of NAA
the addition (50) mg/L of NAA
gave highest value 68.8% in percentage of callus initiation with significant difference from addition 0% gave lowest value
(18.8)%
as well Explants of shoot tip gave significant difference was 53.1% while leaf primordial gave 28.1%
Primary callus
was transferred to fresh MS medium containing (0
5
10 and 20) mg/L of NAA with 3mg/L 2iP
Results were recorded after 12
weeks. A highest value of embryonic callus induction percentage or fresh weight and dry weight 87.5% or 1.56g and 0.47g for
the character respectively for the treat 20 mg/L while control treatment 0.0 gave the lowest value 12.5% or 0.37g and 0.14g for
same character respectively. Inoculated 1g fresh biomass into a 250 ml Erlenmeyer flask containing 50 ml MS liquid medium
supplemented with NAA 20mg/L and agitated at 150 rpm by shaker to making suspension culture the measurements of
packed cell volume ( pcv) or fresh and dry weight taken weekly for 12 weeks
maximum values were reached in the eighth week
of PCV and fresh weight but the dry weight reached to highest value in seventh week
then the curve began to decline
gradually until it reached stability in the last two weeks. The cell suspension was Diluted to different initial cell density of 100
500
10000
50000 and 100000 cells /ml with hemocytometer. The initial cell number of (10000) cells gave significant different
of plating efficiency PE (11.6)% while (100) cells gave lowest value 1.8% of PE.
Publication Date
Fri Mar 27 2020
Journal Name
Plant Archives 20 (supplement 1), 1666-1670
Publication Date
Fri Mar 20 2020
Journal Name
Plant Archives (09725210) 20 (2)
Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an educational program on nurses' knowledge regarding management of extravasation vesicant intravenous chemotherapy at oncology centers in Baghdad city
vesicant chemotherapy
management
extravasations
Objectives: to determine the effectiveness of an Education Program on Nurses' Knowledge regarding management of extravasation vesicant intravenous chemotherapy
Methodology: quiz-experimental study (single-group pretest-posttest1 and posttest2) was directed in Amal oncology center and national oncology center in Baghdad city from 13th, December 2018 to the 7 of February 2019. The program and tool have been created by the researcher for the purpose of the study. A non- probability purposive sample of (40) nurses who employed in Baghdad oncology centers. Validity and reliability of the instrument were determined through a pilot study. Data were analyzed through the use of Statistical Pack
... Show MorePublication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Diversity of Management Practices of Human Resources and their Impact on Entrepreneurship in Universities: A Field Study in Public Jordanian Universities
/: تنوع الموارد البشرية
ممارسات إدارة تنوع الموارد البشرية
الريادة
الجامعات الرسمية الأردنية.
: Diversity of human resources
Diversity Management Practices of Human Resource
Entrepreneurship
Public Jordanian Universities.
The purpose of this study is to examine the effect of human resource diversity management practices on achieving entrepreneurship in Jordanian public universities. To achieve the aims of the study, a well-designed questionnaire was used for collecting data. The population of the study was (7433) faculty members (including different ranks such as professors, associate professors, assistant professors and lecturers) in Jordanian public universities. The study sample was selected through the use of a random sample, the questionnaire is distributed to a sample (of 400 with the percentage of 5%) selected by using a random sampling (350) copies of the questionnaire were collected, reaching about (87.5%) out of the sum total of the dist
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Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of Brix 3000 and conventional restorative treatment on pain reaction during caries removal among group of children in Baghdad city
Background: Pain and the usage of local anesthetic agents are still real problem in pediatric dentistry, for these reasons, the use of minimal invasive dentistry (MID) in regard to the patient comfort is important especially for children, anxious and uncooperative patients. Chemomechanical caries removal (CMCR) methods involve the selective removal of the carious dentine hence it avoided the painful removal of the sound dentine and the anxiety resulted due to the vibration of the hand piece which is also decreased thus it appears to be more acceptable and comfortable to the patient. Aims of this study: This study was conducted among group of children to assess and compare the anxiety rating scale (during and after treatment) between the
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