Hundreds of infrastructure investment projects are inserted into the Iraqi government budget annually. Many of these projects suffer from suspension, delay in completion, corruption, or other negative issues known in Iraqi construction projects. This may harm the country's economic recovery due to allocating funds to useless projects from one or more feasibility studies' components. Therefore, the best solution is to pay attention to the feasibility study reports. This study highlights the importance of feasibility studies reports for investment projects and their effective role in evaluating project ideas to ensure an equitable distribution of a country's financial resources to the most feasible investment projects. This importance was highlighted through a practical case study for a solid waste treatment project. The results of the case study showed that feasibility studies provide very important information on which investors and governments can rely to make the appropriate decisions for investment projects. The study also addressed the risks that investors can be exposed to in Iraq and how to include them in the economic analysis of feasibility studies.
Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I
... Show MoreThe problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho
... Show MoreOsteoarthritis is the most prevalent arthritic disease and a leading cause of disability. The pathogenesis of osteoarthritis involves multiple etiologies, including variable degree of synovial inflammation. Metformin and pioglitazone could potentially reduce the levels and activity of inflammatory mediators. This may consider as a new therapeutic approach added to the current used drugs in an attempt to decrease the pain, inflammation, and improve daily activity and quality of life in patients with knee osteoarthritis.
This study designed to evaluate the clinical utility of using metformin or pioglitazone as anti-inflammatory agents in combination with non-steroidal anti-inflammatory drugs (NSAID) of selective type of cyclooxygen
... Show MoreThe research aimed to use HIIT exercises, and to know the effect of HIIT exercises on some physiological and physical indicators of the young badminton players, and to identify the degree of competition anxiety and the performance of some offense skills among the young badminton players. The research community (the young badminton players), the research sample and its selection method (the research sample was chosen by the intentional method (8) badminton player from the Athwari Club), the scientific method (the experimental method with pre and post tests), measurement tools: physiological tests (high and low blood pressure) , pulse, and physical exams (explosive force of arms and legs) and the offense skills and the scale of competit
... Show MoreBackground: The displacement of artificial teeth during complete denture construction presents major processing errors in the occlusal vertical dimension which were verified at the previous trial denture stage. The aim of this study was to assess the effect of delay in processing after final flask closure and tension application on the vertical acrylic and porcelain teeth displacement of complete dentures constructed from heat cured acrylic and the results were compared with the conventional processing method. Materials and methods: forty samples of identical maxillary complete dentures were constructed from heat polymerized acrylic resin. These samples were subdivided into the following experimental subgroups in which each subgroup contai
... Show MoreBackground: Folic acid (vitamin B9) is one of the important vitamins that are necessary for growth and development of the embryo and preventing the occurrence of congenital malformations which are one of the important health problems in the developing countries and the world as it has a direct effect on the affected babies, their families and the community. It affects an estimated 3% of newborns worldwide.Periconceptional supplementation with folic acid (before conception and during the first 12 weeks of pregnancy) was found to decrease many important types of these anomalies. Objectives: The aim of this study is to assess knowledge, attitude and practice of periconceptional use of folic acid in pregnant women who are attending antenatal
... Show MoreThe research aimed to use HIIT exercises, and to know the effect of HIIT exercises on some physiological and physical indicators of the young badminton players, and to identify the degree of competition anxiety and the performance of some offense skills among the young badminton players. The research community (the young badminton players), the research sample and its selection method (the research sample was chosen by the intentional method (8) badminton player from the Athwari Club), the scientific method (the experimental method with pre and post tests), measurement tools: physiological tests (high and low blood pressure) , pulse, and physical exams (explosive force of arms and legs) and the offense skills and the scale of competition an
... Show MoreThis work describes an experimental setup to evaluate the photodynamictoxicity of 650 nm diode laser and 532 nm Frequency-doubled Q-Switched Nd:YAG laser on the growth of Candida albicans as well as the potential fungicidal effect when combining the laser irradiation with specific photosensitizers namely methylene blue, toluidine blue, acridine orange and safranin O. In this study the findings showed that the number of colony-forming units per millilitre (CFU/ml) of C. albicans decreased with increasing exposure time. In particular in the case of the frequency doubled Nd:YAG laser combined with safranin O, the best lethal effect occurred at 11 minutes exposure time with 2.26 J/cm² energy density (89.18% reduction) in comparison with the
... Show MoreObjectives: To assess levels of premenstrual psychological disorders of the students in Bab Al-Mua’dham Complex and to find out the relationship between the levels of premenstrual psychological and physical disorders and some demographic characteristics of the students. Methodology: A descriptive study was accomplished throughout the period from the 1st of October, 2015 to the 8th of July, 2016 to assess the psychological and physical problems. A purposive sample of 313 students distributed among different colleges of Bab Al-Mua’dam complex distributed as following: 82 students are from college of Arts; 79
Cancer stay to be one of the leading causes of death throughout the world due to a limited success to use treatments. The new synthesized metal complexes with formula: [Ni L2 (H2O)2]. 2.5 E t OH and [Cd L2]. ½ H2O Where L = Bis [ 5 – ( P – nitrophenyl ) - 4 – phenyl 1 , 2 , 4 – trazol – 3 – dithiocarbamato hydrazide ] and the aqueous extract of Teucrium polium L.(TP) plant (Ja,adahin Arabic) were examined against growth cells of hepatocellular Carcinoma cell Line ( HeP2 ). The cytotoxicity assay of cancer cell line was used for determination of inhibition rate with three concentrations; (62.5, 105 and 250 µg /200µl). The aqueous extract of TP plant induced death of cancer cells by significant elevation of the inhib
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