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

Become organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market  which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo

This paper aims to explain the effect of workplace respect on employee performance at Abu Ghraib Dairy Factory (AGDF). For achieving the research aim, the analytical and descriptive approach was chosen using a questionnaire tool for collecting data.  It covers 22 items; ten of them for the workplace respect variable and twelve items for the employee performance variable. The research population involved human resources who work at AGDF in Baghdad within two administrative levels (top and middle). We conducted a purposive stratified sample approach. It was distributed 70 questionnaire forms, and 65 forms were received. However, six of them had missing data and did not include in the final data analysis. The main results are t

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

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

The propagation of laser beam in the underdense deuterium plasma has been studied via computer simulation using the fluid model. An appropriate computer code “HEATER” has been modified and is used for this purpose. The propagation is taken to be in a cylindrical symmetric medium. Different laser wavelengths (1 = 10.6 m, 2 = 1.06 m, and 3 = 0.53 m) with a Gaussian pulse type and 15 ns pulse widths have been considered. Absorption energy and laser flux have been calculated for different plasma and laser parameters. The absorbed laser energy showed maximum for  = 0.53 m. This high absorbitivity was inferred to the effect of the pondermotive force.

Efficient management of treated sewage effluents protects the environment and reuse of municipal, industrial, agricultural and recreational as compensation for water shortages as a second source of water. This study was conducted to investigate the overall performance and evaluate the effluent quality from Al- Rustamiya sewage treatment plant (STP), Baghdad, Iraq by determining the effluent quality index (EQI). This assessment included daily records of major influent and effluent sewage parameters that were obtained from the municipal sewage plant laboratory recorded from January 2011 to December 2018. The result showed that the treated sewage effluent quality from STP was within the Iraqi quality standards (IQS) for disposal and t

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

Introduction: The aim of this study was to compare the reliability and the agreement of the Pederson and Pernambuco difficulty indexes in predicting the surgical extraction difficulty of the impacted mandibular third molars. Materials and methods: A prospective observational cohort study was conducted on 83 patients who had undergone surgical removal of impacted mandibular third molar. The difficulty of extraction was determined preoperatively according to the total scores obtained from the Pederson and Pernambuco difficulty indexes, the operative difficulty was determined by the surgical technique and the duration of extraction. The accuracy of prediction of the surgical difficulty and